E-Invoice Readiness for SMEs in Taiwan
碩士 === 正修科技大學 === 資訊管理研究所 === 102 === Since November 1997, R.O.C. initiated promotion of E-government where unified E-Invoice become one of the important policies. In recent years, the Ministry of Finance facilitated implementation of Electronic Invoicing (E-Invoice) system; however, its current...
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ndltd-TW-102CSU003990062016-02-21T04:27:06Z http://ndltd.ncl.edu.tw/handle/56338188583242414088 E-Invoice Readiness for SMEs in Taiwan 電子發票準備度之研究:中小企業觀點 YANG HUI CHU 楊惠珠 碩士 正修科技大學 資訊管理研究所 102 Since November 1997, R.O.C. initiated promotion of E-government where unified E-Invoice become one of the important policies. In recent years, the Ministry of Finance facilitated implementation of Electronic Invoicing (E-Invoice) system; however, its current promotion and effect of use is not as expected where companies hesitate to act with extremely low usage, shortage of supporting measures and low level of user’s acceptance. This study intended to discuss viewpoints held by the domestic SMEs in such E-Invoice system, further realize critical factors to the effect caused to SMEs accepting E-Invoice with intent of use. This study took what Molla and Licker (2005) suggested "E-Readiness" as the theoretical basis to develop "E-Invoice Readiness” research model and related research hypothesis; the model defined six dimensional factors that affect E-Invoice Readiness, and influence various dimensions have on the intent of SMEs using E-Invoice from their point of view by terms of 'internal conditions' and "external environment". This study used a questionnaire for sampled survey of Taiwan SMEs, where a total of 358 valid questionnaires were recovered; all information collected were analyzed by SPSS and Smart PLS2.0, along with verification of the correctness of proposed research model . The findings indicated that E-Invoice Readiness consists of six factors: "Business Process Alignment "and" Information Systems integration ”,and” IT Resources and Capability"and " Facilitation "and" Coercive pressure " and " Partners’ E-Readiness”; what is more, each of them will have significant impact on the intent of SMEs in the use of E-Invoice and the success of academic research has developed and validated a research mode on the basis of viewpoint local SMEs hold on “E-Invoicing Readiness"; for this reason, it has cumulative effects on the theories for future related researches; in practices, the implications and suggestions in this study may also be the references for policies government uses to promote E-Invoicing System to SMEs. 夏自立 2014 學位論文 ; thesis 97 zh-TW |
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碩士 === 正修科技大學 === 資訊管理研究所 === 102 === Since November 1997, R.O.C. initiated promotion of E-government where unified E-Invoice become one of the important policies. In recent years, the Ministry of Finance facilitated implementation of Electronic Invoicing (E-Invoice) system; however, its current promotion and effect of use is not as expected where companies hesitate to act with extremely low usage, shortage of supporting measures and low level of user’s acceptance.
This study intended to discuss viewpoints held by the domestic SMEs in such E-Invoice system, further realize critical factors to the effect caused to SMEs accepting E-Invoice with intent of use. This study took what Molla and Licker (2005) suggested "E-Readiness" as the theoretical basis to develop "E-Invoice Readiness” research model and related research hypothesis; the model defined six dimensional factors that affect E-Invoice Readiness, and influence various dimensions have on the intent of SMEs using E-Invoice from their point of view by terms of 'internal conditions' and "external environment". This study used a questionnaire for sampled survey of Taiwan SMEs, where a total of 358 valid questionnaires were recovered; all information collected were analyzed by SPSS and Smart PLS2.0, along with verification of the correctness of proposed research model . The findings indicated that E-Invoice Readiness consists of six factors: "Business Process Alignment "and" Information Systems integration ”,and” IT Resources and Capability"and " Facilitation "and" Coercive pressure " and " Partners’ E-Readiness”; what is more, each of them will have significant impact on the intent of SMEs in the use of E-Invoice and the success of academic research has developed and validated a research mode on the basis of viewpoint local SMEs hold on “E-Invoicing Readiness"; for this reason, it has cumulative effects on the theories for future related researches; in practices, the implications and suggestions in this study may also be the references for policies government uses to promote E-Invoicing System to SMEs.
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author2 |
夏自立 |
author_facet |
夏自立 YANG HUI CHU 楊惠珠 |
author |
YANG HUI CHU 楊惠珠 |
spellingShingle |
YANG HUI CHU 楊惠珠 E-Invoice Readiness for SMEs in Taiwan |
author_sort |
YANG HUI CHU |
title |
E-Invoice Readiness for SMEs in Taiwan |
title_short |
E-Invoice Readiness for SMEs in Taiwan |
title_full |
E-Invoice Readiness for SMEs in Taiwan |
title_fullStr |
E-Invoice Readiness for SMEs in Taiwan |
title_full_unstemmed |
E-Invoice Readiness for SMEs in Taiwan |
title_sort |
e-invoice readiness for smes in taiwan |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/56338188583242414088 |
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