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政大典藏 > College of Commerce > Department of MIS > Periodical Articles > Item 140.119/79617

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/79617

Title:	Constructing an integrated e-invoice system: the Taiwan experience
Authors:	Chen, Sheng-Chi;Wu, Cheng-Chieh;Miau, Scott
Contributors:	資管系
Keywords:	Case study;Cloud computing;IT adoption;E-invoice
Date:	2015
Issue Date:	2015-12-09 17:18:46 (UTC+8)
Abstract:	Purpose– The purpose of this paper is to understand the impediments and proposed solutions during the e-invoice implementation and promotion. Design/methodology/approach– A participant observation-based case study research approach was utilized to examine the process and challenges for enabling the national e-invoice service. Findings– The e-invoice evolution process is summarized into three phases: the paperless phase, the diffusion phase and the cloud-enabled phase. The co-evolutionary adaptation process was drawn to highlight the broader issues of constructing a national-level information system. Research limitations/implications– Although this research is limited from the perspective of Taiwan, it provides a good illustrative example of e-invoice implementation. Originality/value– The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government. This paper also highlights issues of legal, technical, political and organizational challenges in e-government development.
Relation:	Transforming Government: People, Process and Policy, Vol. 9 Iss: 3, pp.370 - 383
Data Type:	article
DOI link:	http://dx.doi.org/10.1108/TG-09-2014-0043
DOI:	10.1108/TG-09-2014-0043
Appears in Collections:	[Department of MIS] Periodical Articles

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