The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda

Francesco Bellini, Fabrizio D’Ascenzo (), Alessandra Ghi (), Francesca Spagnoli () and Valeria Traversi ()
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Fabrizio D’Ascenzo: University of Rome La Sapienza
Alessandra Ghi: University of Rome La Sapienza
Francesca Spagnoli: University of Rome La Sapienza
Valeria Traversi: University of Rome La Sapienza

A chapter in Accounting Information Systems for Decision Making, 2013, pp 325-336 from Springer

Abstract: Abstract In 2007 the European Commission presented the Action Programme for Reducing Administrative Burdens in the European Union, with the aim to work with Member States in order to cut 25 % of administrative burdens on businesses by 2012. In this framework, a set of interesting actions can be summarised into the so-called dematerialization, intended as the substitution of the physical business documentation with digital files and archives that are able to provide better performances in terms of efficiency, as well as the same legal requisites of the documents in the paper format. The aim of this chapter is to introduce the approaches adopted from some Italian Supply Chains and provide some hints for further research developments.

Keywords: Dematerialisation; e-Invoicing; Business management; Processes; Supply chain; Metrics; Operational costs; Simplification; Standards (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-35761-9_20

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