| dc.contributor | 資管系 | |
| dc.creator (作者) | Chen, Sheng-Chi;Wu, Cheng-Chieh;Miau, Scott | |
| dc.date (日期) | 2015 | |
| dc.date.accessioned | 9-Dec-2015 17:18:46 (UTC+8) | - |
| dc.date.available | 9-Dec-2015 17:18:46 (UTC+8) | - |
| dc.date.issued (上傳時間) | 9-Dec-2015 17:18:46 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/79617 | - |
| dc.description.abstract (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. | |
| dc.format.extent | 282035 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Transforming Government: People, Process and Policy, Vol. 9 Iss: 3, pp.370 - 383 | |
| dc.subject (關鍵詞) | Case study ; Cloud computing ; IT adoption ; E-invoice | |
| dc.title (題名) | Constructing an integrated e-invoice system: the Taiwan experience | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1108/TG-09-2014-0043 | |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1108/TG-09-2014-0043 | |
