A unified view of electronic invoicing adoption: Developing a meta-model on the governmental level

  • Kreuzer S
  • Eckhardt A
  • Bernius S
 et al. 
  • 128


    Mendeley users who have this article in their library.
  • 10


    Citations of this article.


The digitalization of invoices and their processing is a key factor for the improvement of process efficiency on the G2B (government-to-business) and G2G (government-to-government) level. Some European countries like Denmark or Spain already started to mandate electronic invoicing, but most other countries in the European Union are still in the planning phase for implementation. This weak adoption rate hinders governments to generate benefits of electronic invoicing, so an understanding of this fact from a public sector perspective is crucial. Still, the majority of preceding studies investigated electronic invoicing from a private sector perspective. In addition to that, an overarching model explaining electronic invoicing adoption is still missing. This paper develops a unifying meta-model of influencing factors of electronic invoicing adoption on governmental level by analyzing relevant literature and by conducting expert interviews. The paper then discusses implications for future research with a focus on the public sector.

Get free article suggestions today

Mendeley saves you time finding and organizing research

Sign up here
Already have an account ?Sign in

Find this document


  • Stanislav Kreuzer

  • Andreas Eckhardt

  • Steffen Bernius

  • Julia Krönung

Cite this document

Choose a citation style from the tabs below

Save time finding and organizing research with Mendeley

Sign up for free