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Development of a maturity model for electronic invoice processes

Angelica Cuylen, Lubov Kosch () and Michael Breitner ()
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Angelica Cuylen: Institut für Wirtschaftsinfomatik
Lubov Kosch: Institut für Wirtschaftsinfomatik

Electronic Markets, 2016, vol. 26, issue 2, No 3, 115-127

Abstract: Abstract The digitalization of invoice processes provides a good opportunity for companies to pare down expenses, optimize administrative tasks, and increase efficiency and competitiveness. But the digitalization is limited by a variety of software solutions, legal uncertainties, heterogeneous demands, lack of know-how, and information system infrastructure incompatibilities. A holistic map of electronic invoice processes is mandatory, especially to demonstrate different levels of process integration and optimization. A maturity model puts this into practice and provides companies with a tool to identify their current situation and to derive recommendations to optimize that situation. In this paper, a maturity model for electronic invoice processes will be developed using exploratory data from focus groups. A theoretical approach that is based on a procedure-model for developing maturity models is applied. Four categories (strategy, acceptance, processes & organization, and technology) are identified and enriched by sub-categories. Future research requires the development of detailed maturity metrics.

Keywords: e-business; e-invoicing; e-invoice processes; Maturity model (search for similar items in EconPapers)
JEL-codes: M15 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1007/s12525-015-0206-x

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