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    題名: Constructing an integrated e-invoice system: the Taiwan experience
    作者: Chen, Sheng-Chi;Wu, Cheng-Chieh;Miau, Scott
    貢獻者: 資管系
    關鍵詞: Case study;Cloud computing;IT adoption;E-invoice
    日期: 2015
    上傳時間: 2015-12-09 17:18:46 (UTC+8)
    摘要: 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.
    關聯: Transforming Government: People, Process and Policy, Vol. 9 Iss: 3, pp.370 - 383
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1108/TG-09-2014-0043
    DOI: 10.1108/TG-09-2014-0043
    顯示於類別:[資訊管理學系] 期刊論文

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