Business Information Systems Adoption: Evaluating E-Invoice Implementation in Vietnamese SMEs During Digital Transformation

Abstract

This study investigates the factors influencing e-invoice adoption intention among small and medium enterprises (SMEs) in Vietnam, where e-invoicing has been mandated since July 2022. Despite government support and regulatory requirements, adoption rates remain suboptimal among SMEs. Drawing on an integrated theoretical framework combining the Technology Acceptance Model (TAM) and Task-Technology Fit (TTF) theory, this research examines how perceived usefulness, perceived ease of use, task-technology fit, and attitude influence SME intentions to adopt e-invoices. Survey data from 152 SME managers and owners were analyzed using partial least squares structural equation modeling (PLS-SEM). Results demonstrate strong empirical support for all eight hypothesized relationships. The integrated model explains 62.5% of variance in e-invoice adoption intention and 69.3% of variance in attitude. Task-technology fit emerged as the strongest predictor, with significant direct effects on perceived ease of use, perceived usefulness, and attitude (β=0.225). Attitude and perceived usefulness also significantly influenced adoption intention. These findings validate the TAM-TTF integration in the context of mandatory digital tax compliance and highlight the critical importance of ensuring alignment between e-invoice technology capabilities and SMEs' invoicing task requirements. The study contributes to technology adoption literature by demonstrating that task-technology fit considerations become particularly salient when resource-constrained organizations face mandatory technology adoption. Practical implications for policymakers, technology providers, and SME managers are discussed.