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Development of a maturity model for electronic invoice processes

Author

Listed:
  • Angelica Cuylen

    (Institut für Wirtschaftsinfomatik)

  • Lubov Kosch

    (Institut für Wirtschaftsinfomatik)

  • Michael H. Breitner

    (Institut für Wirtschaftsinfomatik)

Abstract

The digitalization of invoice processes provides a good opportunity for companies to pare down expenses, optimize administrative tasks, and increase efficiency and competitiveness. But the digitalization is limited by a variety of software solutions, legal uncertainties, heterogeneous demands, lack of know-how, and information system infrastructure incompatibilities. A holistic map of electronic invoice processes is mandatory, especially to demonstrate different levels of process integration and optimization. A maturity model puts this into practice and provides companies with a tool to identify their current situation and to derive recommendations to optimize that situation. In this paper, a maturity model for electronic invoice processes will be developed using exploratory data from focus groups. A theoretical approach that is based on a procedure-model for developing maturity models is applied. Four categories (strategy, acceptance, processes & organization, and technology) are identified and enriched by sub-categories. Future research requires the development of detailed maturity metrics.

Suggested Citation

  • Angelica Cuylen & Lubov Kosch & Michael H. Breitner, 2016. "Development of a maturity model for electronic invoice processes," Electronic Markets, Springer;IIM University of St. Gallen, vol. 26(2), pages 115-127, May.
    • Handle: RePEc:spr:elmark:v:26:y:2016:i:2:d:10.1007_s12525-015-0206-x
    DOI: 10.1007/s12525-015-0206-x
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    References listed on IDEAS

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    1. Haag, Steffi & Born, Friedrich & Kreuzer, Stanislav & Bernius, Steffen, 2013. "Organizational Resistance to E-Invoicing: Results from an Empirical Investigation among SMEs," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 82770, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Jörg Becker & Ralf Knackstedt & Jens Pöppelbuß, 2009. "Developing Maturity Models for IT Management," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 1(3), pages 213-222, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Rainer Alt & Carsta Militzer-Horstmann & Hans-Dieter Zimmermann, 2016. "Electronic Markets on the impact factor," Electronic Markets, Springer;IIM University of St. Gallen, vol. 26(2), pages 95-101, May.
    2. Zhang Bin & Wang Shuhua, 2017. "The Influence of Electronic Invoice on Tax Collection and Tax Reform in China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(3), pages 158-169.
    3. Caiado, Rodrigo Goyannes Gusmão & Scavarda, Luiz Felipe & Gavião, Luiz Octávio & Ivson, Paulo & Nascimento, Daniel Luiz de Mattos & Garza-Reyes, Jose Arturo, 2021. "A fuzzy rule-based industry 4.0 maturity model for operations and supply chain management," International Journal of Production Economics, Elsevier, vol. 231(C).
    4. Rainer Alt, 2020. "Electronic Markets on sustainability," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(4), pages 667-674, December.
    5. Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024. "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers 2023-14, JDI Executive Programs.

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    More about this item

    Keywords

    e-business; e-invoicing; e-invoice processes; Maturity model;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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