Details
| Original language | English |
|---|---|
| Publication status | Published - 2015 |
Abstract
Electronic invoice processes are characterized by various software solutions, legal uncertainty, heterogeneous demands, lack of know how, and information system infrastructure incompatibilities. Due to this complexity and the uncertainty that companies face, a holistic map of risk factors of e-invoice processes is required. Companies must be conscious not only about potential opportunities but also about potential risks before they change their business processes and their information systems' architecture. Potential risk factors are identified theoretically and empirically evaluated with a quantitative expert survey that investigates risk probabilities and potential losses associated with these factors. The empirical analysis reveals that the investigated factors are valid and reliable. After conducting an explorative factor analysis, 37 statistically significant risk factors are grouped into ten risk dimensions: process organization, standard, environment, project management, strategy, acceptance, system, process execution, security, and change management.
Keywords
- E-invoice, Electronic invoice processes, Risk factors, Risk probabilities
ASJC Scopus subject areas
- Computer Science(all)
- Information Systems
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2015.
Research output: Contribution to conference › Paper › Research › peer review
}
TY - CONF
T1 - Why Are Electronic Invoice Processes Risky? - Empirical Analysis and Discussion of Risk Factors.
AU - Cuylen, Angelica
AU - Kosch, Lubov
AU - Breitner, Michael H.
N1 - DBLP's bibliographic metadata records provided through http://dblp.org/search/publ/api are distributed under a Creative Commons CC0 1.0 Universal Public Domain Dedication. Although the bibliographic metadata records are provided consistent with CC0 1.0 Dedication, the content described by the metadata records is not. Content may be subject to copyright, rights of privacy, rights of publicity and other restrictions.
PY - 2015
Y1 - 2015
N2 - Electronic invoice processes are characterized by various software solutions, legal uncertainty, heterogeneous demands, lack of know how, and information system infrastructure incompatibilities. Due to this complexity and the uncertainty that companies face, a holistic map of risk factors of e-invoice processes is required. Companies must be conscious not only about potential opportunities but also about potential risks before they change their business processes and their information systems' architecture. Potential risk factors are identified theoretically and empirically evaluated with a quantitative expert survey that investigates risk probabilities and potential losses associated with these factors. The empirical analysis reveals that the investigated factors are valid and reliable. After conducting an explorative factor analysis, 37 statistically significant risk factors are grouped into ten risk dimensions: process organization, standard, environment, project management, strategy, acceptance, system, process execution, security, and change management.
AB - Electronic invoice processes are characterized by various software solutions, legal uncertainty, heterogeneous demands, lack of know how, and information system infrastructure incompatibilities. Due to this complexity and the uncertainty that companies face, a holistic map of risk factors of e-invoice processes is required. Companies must be conscious not only about potential opportunities but also about potential risks before they change their business processes and their information systems' architecture. Potential risk factors are identified theoretically and empirically evaluated with a quantitative expert survey that investigates risk probabilities and potential losses associated with these factors. The empirical analysis reveals that the investigated factors are valid and reliable. After conducting an explorative factor analysis, 37 statistically significant risk factors are grouped into ten risk dimensions: process organization, standard, environment, project management, strategy, acceptance, system, process execution, security, and change management.
KW - E-invoice
KW - Electronic invoice processes
KW - Risk factors
KW - Risk probabilities
UR - http://www.scopus.com/inward/record.url?scp=85007609374&partnerID=8YFLogxK
M3 - Paper
ER -