Acceptance of E-Invoicing in SMEs

  • Karl W. Sandberg
  • Olof Wahlberg
  • Yan Pan
Part of the Lecture Notes in Computer Science book series (LNCS, volume 5639)


Electronic invoicing (e-invoicing) refers to the sending and receiving of invoices by electronic means. Small and media sized enterprises (SMEs) have not accepted e-invoicing to the same extent as large companies and the public sector in Sweden. The purpose of present study was to gain a better understanding of the acceptance of e-invoicing in SMEs, particularly small business, by describing the factors that affect e-invoicing in SMEs in rural area. The study is a part of a going on project “The Digital Age in Rural and Remote Areas” DARRA. We proposed a research model that found significant in prior research and grouped them into four different factors; organisational readiness, external pressure, owner/manager characteristics, and perceived benefit in the perception of e-invoicing in SMEs. To validate the model we collected data from owners/managers of SMEs by using a survey. The main results from present study indicate that SMEs are ready for acceptance of e-invoicing. Pressure from customers is considered to be an important factor for e- invoicing acceptance in SMEs. Furthermore, the SMEs perceive that acceptance of e-invoicing can be beneficial, and lead to increased internal efficiency as well as impact on business processes and relationships. The innovativeness of the owner/manager was also found to influence acceptance of e-invoicing.


Acceptance of e-invoicing SMEs 


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Copyright information

© Springer-Verlag Berlin Heidelberg 2009

Authors and Affiliations

  • Karl W. Sandberg
    • 1
  • Olof Wahlberg
    • 2
  • Yan Pan
    • 3
  1. 1.Institution of Information Technology and MediaMid Sweden UniversitySundsvallSweden
  2. 2.Institution of Social SciencesMid Sweden UniversitySundsvallSweden
  3. 3.MTO-kompetensSundsvallSweden

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