Determinants of E-invoice Adoption: Empirical Evidence from Vietnam

• 발행기관: 한국유통과학회
• 저자명: Anh Huu NGUYEN Thao Phuong NGUYEN Giang Tra Thi DANG
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.7, 311~321쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.07.30

영문 초록

This paper aims to investigate the effect of the factors on the e-invoice at its infant stage of adoption in the context of Vietnam. Data were collected by using a questionnaire delivered to 318 participants who are managers and accountants of companies in Vietnam from June to September 2019. The statistical methods approaches are employed to address the research issues including Cronbach’s Alpha testing, Explanatory Factor Analysis (EFA), and Confirmation Factor Analysis (CFA). Then, Structural Equation Modeling (SEM) is employed to assess the proposed hypotheses model of e-invoice adoption in Vietnam. The research findings showed that direct factors have a statistically significant impact on the e-invoice adoption towards behavior, and perceived behavioral control. Perceived usefulness and perceived ease-ofuse positively affect attitude towards the behavior. These factors, in turn, are impacted by perceived compatibility. Based on the research results, some practicable suggestions are proposed in order to boost the number of Vietnamese enterprises voluntarily adopting e-invoice. This study indicates the important impacts of the user’s attitude and perception about control ability on intention to use. In addition, some key intuitive recommendations were proposed aiming to improve the success of the e-invoice adoption of enterprises in the context of Vietnam.

목차

1. Introduction

2. Theoretical Framework

3. Literature Review and Hypotheses

4. Data and Research Methodology

5. Results and Discussion

6. Recommendations and Conclusion

References

키워드

E-invoice Adoption Innovation Diffusion Theory (IDT) Technology Acceptance Model (TAM) Theory of Planned Behavior (TPB)