Electronic invoicing (e-invoicing) has become a crucial component of modern financial management, offering the potential to streamline financial transactions, enhance compliance, and improve operational efficiency. Despite its well-documented advantages, the implementation of e-invoicing remains fraught with challenges. This conceptual paper aims to explore the role of e-invoicing in enhancing business performance through two primary interventions: the integration of existing systems and Business Process Restructuring (BPR). These interventions are analyzed through the lens of the Unified Theory of Acceptance and Use of Technology (UTAUT) and the DeLone & McLean Information Systems Success Model. The study draws upon existing literature to develop a conceptual framework for e-invoicing adoption, focusing on the critical factors that influence successful implementation. The first intervention, system integration, emphasizes aligning the e-invoicing system with existing operational infrastructures, addressing themes such as Perceived Ease of Use, Facilitating Conditions, and Perceived Usefulness from the UTAUT model. The second intervention, BPR, is based on the DeLone & McLean model, with a focus on improving System Quality, Information Quality, and Service Quality. The anticipated findings suggest that both interventions will significantly improve business performance by enhancing operational efficiency, user satisfaction, and service quality. The paper concludes by offering insights into how businesses can overcome the barriers to e-invoicing adoption, leveraging both theoretical models to guide effective implementation strategies.
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