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School of Business | Department of Business Technology | Information Systems Science | 2010
Thesis number: 12431
Transition to e-invoicing and post-implementation benefits. Exploratory case studies
Author: Potapenko, Tania
Title: Transition to e-invoicing and post-implementation benefits. Exploratory case studies
Year: 2010  Language: eng
Department: Department of Business Technology
Academic subject: Information Systems Science
Index terms: tietojärjestelmät; information systems; taloushallinto; financial management; laskutus; invoicing; internet; internet; tuottavuus; productivity
Pages: 119
Full text:
» hse_ethesis_12431.pdf pdf  size:915 KB (935972)
Key terms: e-invoice; electronic invoicing; electronic invoice processing technology; IT value; post-implementation benefits; productivity; case study
This paper aimed at exploring the transition to electronic invoicing in real business settings with a focus on the transition experiences and post-implementation benefits withdrawn up to the present. To obtain detail-rich findings, multiple case study research was preferred over other research methods. The results of the three case studies were analysed through the prism of IT business value literature and compared to other papers on benefits of e-invoicing.

The cases showed that electronic invoice handling technology enhanced control over company invoicing, allowed better management of payables, and indeed increased labour productivity in invoice handling units. These and other realized benefits, such as processing time and cost savings, reduced interest on over due payments, decreased paper waste, etc., are expected to grow as the level of true e-invoice penetration and the development condition of the technology itself will mature. Due to insufficiency of data, the re-utilization patterns of labour released after the automation of invoicing in other more productive duties across the organization were found indecisive. As a transactional type of IT that is prone to network externalities, electronic invoicing system is posited to aid company financials largely through contracting costs, rather than boosting sales.

Besides the theoretical implications, the paper also offers practical considerations for implementation of electronic invoice processing technology and further promotion of e-invoicing.
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