Adoption Determinants of Xml-Based Invoices: an Exploratory Investigation
Kathrin Kuehne, Dr. Nadine Guhr, Professor Dr. Michael H. Breitner

The digitalization of all business processes along the supply chain is a crucial method for cutting down administrative costs, improve productivity, and achieving transparency. One major business document being exchanged in almost any business transaction in the invoice. Electronic invoices are of great potential especially when automatically processing structured data (e.g., XML data).We conducted a qualitative study du understand the adoption determinants of XML-based invoice standards. Therefore, we analyzed interview material and organized the results in the technological, organizational, and environmental (TOE) framework. Within the technological element the simple XML special characteristics play a crucial role for its adoption. The organizational element is characterized by internal aspects like monetary and technical resources as well as available knowledge and expertise. Network effects and competitive pressure are adoption determinates set exogenous and are depicted in the external task environmental element.

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