eThesis - Kauppakorkeakoulun sähköiset gradut

This study aims to find out what factors affect the adoption of electronic invoicing. In addition, the opportunities and drawbacks of adopting e-invoicing are examined. The framework for the study is based on earlier research and literature covering the topic of electronic invoicing and different factors affecting the decision to adopt. The factors presented in the framework are perceived benefits, organizational readiness, and external pressure. Especially external pressure will be under careful investigation and consideration in the study.

The theory on the topic is covered in a literature review and the empirical study is conducted in a qualitative manner through thematic semi-structured interviews. This type of interview was selected as this is a fairly scattered area of research and thematic interviews are considered suitable in such case. Also, as the goal is to find out experiences and thoughts about e-invoicing the thematic interviews were seen as the suitable method.

Altogether, eight interviews were conducted. All of the companies chosen for an interview were small or medium sized enterprises from very different industries. According to the interviews, all of the factors were identified as having an impact on the decision to adopt e-invoicing. With perceived benefits and organizational readiness much more of the characteristics were recognized by the company representatives than with external pressure. This interesting as it seems that external pressure can still have a very strong effect on a company considering e-invoicing, especially if the pressure comes from a significant customer.