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.
Transforming Government: People, Process and Policy, Vol. 9 Iss: 3, pp.370 - 383