eThesis - School of Business electronic theses

In recent years, countries around the world have realised the immense advantages electronic invoicing can bring for businesses, government, and even whole nations. A new trend is to legally require all businesses and companies, whether small or big, to make and receive all invoices electronically. This study investigates the effects of forced e-invoicing use on satisfaction and perceived benefits in SMEs. It had the goal to better understand the usefulness of e-invoicing in SMEs where they are not ready for the implementation, but must do so to because of the legal requirements. This study is motivated by three research questions: (1) How does the obligatory use of e-invoicing influence perceived benefits and satisfaction?, (2) How does organisational readiness influence satisfaction and perceived benefits in a forced environment?, and (3) Why do some SMEs find e-invoicing in a forced environment beneficial why others do not?. Previous research has shown that forced use is relatively useless for companies who are not ready. Concerning e-invoicing, many studies have been made looking at why or why not companies adopt this new process, however, few have studied perceptions of experienced and long-term users. I examine how SMEs that are forced to use e-invoicing perceive its satisfaction and benefits of the system. I conducted two in-depth case studies of SMEs in Mexico. A qualitative and deductive approach through interviews was used to better understand the perceptions of the managers. Using comparative case analysis, this research explored one company that adopted e-invoicing before it became legally enforced and one that adopted it just in time to comply with the law. The findings from the research show that forced use and satisfaction is more complex than previously assumed. Organisational readiness plays a vital role even in mandatory environments, especially technological readiness. Contrary to my expectations, one company thrived in the use of e-invoicing, whereas the other did not, as previously expected. The findings prompt a re-thinking of forcing e-invoicing onto SMEs and businesses who are not ready for it. I conclude that governments and bigger enterprises are required to help SMEs after the implementation, in order for them to achieve benefits, too.