A Unified View of Electronic Invoicing Adoption: Developing a Meta-Model on the Governmental Level

The digitalization of invoices and their processing is a key factor for the improvement of process efficiency on the G2B (government-to-business) and G2G (government-to-government) level. Some European countries like Denmark or Spain already started to mandate electronic invoicing, but most other countries in the European Union are still in the planning phase for implementation. This weak adoption rate hinders governments to generate benefits of electronic invoicing, so an understanding of this fact from a public sector perspective is crucial. Still, the majority of preceding studies investigated electronic invoicing from a private sector perspective. In addition to that, an overarching model explaining electronic invoicing adoption is still missing. This paper develops a unifying meta-model of influencing factors of electronic invoicing adoption on governmental level by analyzing relevant literature and by conducting expert interviews. The paper then discusses implications for future research with a focus on the public sector.