Empirical Study of the Factors Influencing Enterprises' Intention to Use E-Invoicing: Use of a Novel Hybrid Model

Abstract

We build a novel hybrid model, which uses a questionnaire to survey 500 enterprises in Taiwan on their use invoices. The respondents include enterprise owners as well as financial accounting and information technology staff. Our model was combined with the Technology Acceptance Model, and was extended using three research variables to construct a novel hybrid model -- e-invoicing platform self-efficacy, professional agents, and enterprises' transaction relations. Further, we performed structural equation modeling to test the model's fit and path analysis. Since we hope to conduct a more in-depth study on the use of e-invoicing platforms and the relationship between behavior and motivation, we analyzed the possible factors influencing enterprises to adopt e-invoicing. These findings could help the Taiwanese government (as well as other governments) in promoting the adoption of business-to-business e-invoicing among enterprises, and they could be used to encourage enterprises to adopt e-invoicing.