摘要：In spite of the advantages for business performance that go along with the introduction of e-invoicing, this IT has not yet seen the exponential growth expected. The objective of the present study has been to analyze the key factors in the adoption of e-invoicing, including perceptions of the firm and the effect of the competitive environment. The sample analyzed is made up of Spanish early adopter firms which are using e-invoicing and which are able to evaluate the benefits that are derived from its use. The data are tested through factorial and regression analyses. The obtained results demonstrate the relevance of perceived usefulness compatibility and perceived ease of use, as well as the influence of suppliers, competitors and public administration upon technological behavior of firms.
其他摘要：In spite of the advantages for business performance that go along with the introduction of e-invoicing, this IT has not yet seen the exponential growth expected. The objective of the present study has been to analyze the key factors in the adoption of e-invoicing, including perceptions of the firm and the effect of the competitive environment. The sample analyzed is made up of Spanish early adopter firms which are using e-invoicing and which are able to evaluate the benefits that are derived from its use. The data are tested through factorial and regression analyses. The obtained results demonstrate the relevance of perceived usefulness compatibility and perceived ease of use, as well as the influence of suppliers, competitors and public administration upon technological behavior of firms.
