Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/79617
DC Field | Value | Language |
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dc.contributor | 資管系 | |
dc.creator | Chen, Sheng-Chi;Wu, Cheng-Chieh;Miau, Scott | |
dc.date | 2015 | |
dc.date.accessioned | 2015-12-09T09:18:46Z | - |
dc.date.available | 2015-12-09T09:18:46Z | - |
dc.date.issued | 2015-12-09T09:18:46Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/79617 | - |
dc.description.abstract | 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. | |
dc.format.extent | 282035 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | Transforming Government: People, Process and Policy, Vol. 9 Iss: 3, pp.370 - 383 | |
dc.subject | Case study ; Cloud computing ; IT adoption ; E-invoice | |
dc.title | Constructing an integrated e-invoice system: the Taiwan experience | |
dc.type | article | |
dc.identifier.doi | 10.1108/TG-09-2014-0043 | |
dc.doi.uri | http://dx.doi.org/10.1108/TG-09-2014-0043 | |
item.grantfulltext | restricted | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.fulltext | With Fulltext | - |
item.cerifentitytype | Publications | - |
item.openairetype | article | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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TG-09-2014-0043.pdf | 275.42 kB | Adobe PDF2 | View/Open |
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