Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/79617
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: | 9-Dec-2015 | 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: | http://dx.doi.org/10.1108/TG-09-2014-0043 |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
TG-09-2014-0043.pdf | 275.42 kB | Adobe PDF2 | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.