eThesis - School of Business electronic theses

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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invoicing in real business settings with a focus on the transition experiences and post-implementation benefits withdrawn up to the present.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.