This paper aims to examine the adoption of electronic-invoicing (e-invoicing) technology using a Technological-Organisational-Environmental (TOE) framework, especially toward managing business information system transformation in emerging economies. A Partial Least Square (PLS) Structural Equation Modelling (SEM) was used for construct measurement, and logistic regression was used for model testing. We found compatibility, complexity, relative advantage, trialability, firm size, and competitive and regulatory pressure to act as determinants of e-invoicing technology adoption. This study contributes to the existing literature by providing theoretical underpinning to e-invoicing technology penetration literature and toward adopting this innovation in the business-to-business market context. It also offers insights into the implementation of e-invoicing from the perspective of emerging economies.

本文旨在使用技术-组织-环境 (TOE) 框架检查电子发票 (e-invoicing) 技术的采用情况，尤其是在管理新兴经济体的商业信息系统转型方面。偏最小二乘法 (PLS) 结构方程模型 (SEM) 用于构造测量，逻辑回归用于模型测试。我们发现兼容性、复杂性、相对优势、可试用性、公司规模以及竞争和监管压力是电子发票技术采用的决定因素。本研究通过为电子发票技术渗透文献提供理论支持以及在企业对企业市场环境中采用这一创新，为现有文献做出了贡献。