References
- Arendsen, R., & van De Wijngaert, L. (2011). Government as a Launching Customer for eInvoicing. Electronic Government: 10th IFIP WG 8.5 International Conference, EGOV 2011, Delft, The Netherlands, August 28--September 2, 2011. Proceedings 10, 122–133.
- Bakla, A., Çekiç, A., & Köksal, O. (2013). Web-based surveys in educational research. International Journal of Academic Research Part B, 5(1), 5–13. https://doi.org/10.7813/2075-4124.2013/5-1/B.1
- Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/J.JPUBECO.2022.104661
- Berez, S., & Sheth, A. (2007). Break the Paper Jam in B2B Payments. Harvard Business Review, 85(11), 28–28.
- Bojanc, R., Zorko, I., Adlešič, A., Zorko, A., Zupančič, D., Šinkovec, T., Arh Pilih, D., & Boh, M. (2020). Digitalization of business from order to payment. https://www.epos.si/assets/docs/ROSE_Zbornik2020_EN_Web.pdf
- Bruin, K. de. (2023). AI-driven e-Invoicing: Embracing Disruption and Unleashing Opportunity Amidst Change & Compliance. Retrieved November 15, 2023, from https://www.linkedin.com/pulse/ai-driven-e-invoicing-embracing-disruption-unleashing-kim-de-bruin/
- Caniato, F., Gelsomino, L. M., Perego, A., & Ronchi, S. (2016). Does finance solve the supply chain financing problem? Supply Chain Management: An International Journal, 21(5), 534–549.
- Capgemini. (2009). SEPA: potential benefits at stake Researching the impact of SEPA on the payments market and its stakeholders. In 2009.
- CEN. (2017). EN 16931-1:2017, Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice.
- Connecting Europe Facility Stakeholder Management Office. (2019). D05.01 eInvoicing Benefits’ Analysis.
- Edelmann, J., & Sintonen, S. (2006). Adoption of electronic invoicing in Finnish SMEs: two complementary perspectives. International Journal of Enterprise Network Management, 1(1), 79. https://doi.org/10.1504/IJENM.2006.010067
- El Hani, E. (2001). The e-invoice-a legal document? Credit Management, 22–23.
- European Commission. (n.d.). What are the benefits of eIn-voicing. Retrieved June 2, 2023, from https://ec.europa.eu/digital-building-blocks/wikis/display/DIGITAL/What+are+the+benefits+of+eInvoicing
- European Commission. (2010). Reaping the benefits of electronic invoicing for Europe.
- Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement, (2014).
- European Commission. (2021a). DESI by components — Digital Scoreboard - Data & Indicators. https://digital-agenda-data.eu/charts/desi-components#chart=%7B%22indicator%22:%22desi%22,%22breakdown-group%22:%22desi%22,%22unit-measure%22:%22egov_score%22,%22time-period%22:%222020%22%7D
- European Commission. (2021b, March). SMEs and Private Sector onboarding-electronic invoices CEF Digital. https://ec.europa.eu/digital-building-blocks/wikis/display/DIGITAL/SMEs+and+Private+Sector+on-boarding+-+electronic+invoices
- European Commission. (2022). VAT in the Digital Age, Final report, Volume 1, Digital Reporting Requirements.
- European Commission. (2023). DIGITAL - eInvoicing. https://ec.europa.eu/digital-building-blocks/wikis/display/DIGITAL/eInvoicing
- European Multi-Stakeholder Forum on E-Invoicing (EMSFEI). (2018). Report on interoperability and transmission of e-invoices with a special focus on the needs of Small and Medium-sized Enterprises (SMEs).
- European Parliament. (2014). Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement.
- Fairchild, A. (2004). Using electronic invoicing to manage cash forecasting and working capital in the financial supply chain.
- Federation of Finnish Financial Services. (2010). Environmentally friendly electronic invoice Federation of Finnish Financial Services.
- Haag, S., Born, F., Kreuzer, S., & Bernius, S. (2013). Organizational resistance to e-invoicing--Results from an empirical investigation among SMEs. Electronic Government: 12th IFIP WG 8.5 International Conference, EGOV 2013, Koblenz, Germany, September 16-19, 2013. Proceedings 12, 286–297.
- Hagsten, E., & Falk, M. T. (2020). Use and intensity of electronic invoices in firms: The example of Sweden. Journal of Cleaner Production, 262, 121291. https://doi.org/10.1016/J.JCLEPRO.2020.121291
- Haq, S. (2007). Electronic Invoicing gains as adoption barriers fall. Financial Executive, 23(7), 61–63.
- Hernandez-Ortega, B. (2011). The role of post-use trust in the acceptance of a technology: Drivers and consequences. Technovation, 31(10–11), 523–538.
- Hernandez-Ortega, B. (2012). Key factors for the adoption and subsequent use of e-invoicing. Academia. Revista Latinoamericana de Administración, 50, 15–30.
- Horák, J., Bokšová, J., & Strouhal, J. (2020). Electronic Invoicing Adoption within the European Union. In International Advances in Economic Research (Vol. 26, Issue 4, pp. 449–450). Springer. https://doi.org/10.1007/s11294-020-09802-3
- Jović, M., Tijan, E., Vidmar, D., & Pucihar, A. (2022). Factors of Digital Transformation in the Maritime Transport Sector. Sustainability 2022, Vol. 14, Page 9776, 14(15), 9776. https://doi.org/10.3390/SU14159776
- Keifer, S. (2011). E-invoicing: The catalyst for financial supply chain efficiencies. Journal of Payments Strategy & Systems.
- Kljajić Borštnar, M., & Pucihar, A. (2021). Multi-Attribute Assessment of Digital Maturity of SMEs. Electronics, 10(8). https://doi.org/10.3390/electronics10080885
- Koch, B. (2016). Billentis: E-Invoicing / E-Billing Digitisation & Automation 2016.
- Koch, B. (2017). Billentis: E-Invoicing / E-Billing Significant market transition lies ahead 2017.
- Koch, B. (2019). Billentis: The e-invoicing journey 2019-2025.
- Korkman, O., Storbacka Kaj, K., & Harald, B. (2010). Practices as markets: Value co-creation in e-invoicing. Australasian Marketing Journal (AMJ), 18(4), 236–247. https://doi.org/10.1016/J.AUSMJ.2010.07.006
- Krysovatyy, A., Kurylo, O., Synyutka, N., & Pozniakova, O. (2021). VAT Electronic Invoicing System: the Case of Ukraine. 2021 11th International Conference on Advanced Computer Information Technologies (ACIT), 238–241.
- Lefever, S., Dal, M., & Matthíasdóttir, Á. (2007). Online data collection in academic research: advantages and limitations. British Journal of Educational Technology, 38(4), 574–582. https://doi.org/10.1111/j.1467-8535.2006.00638.x
- Lian, J. W. (2015). Critical factors for cloud based e-invoice service adoption in Taiwan: An empirical study. International Journal of Information Management, 35(1), 98–109. https://doi.org/10.1016/J.IJINFOMGT.2014.10.005
- Lumiaho, L., & Rämänen, J. (2011). Electronic invoicing in SMEs. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 6769 LNCS(PART 1), 475–484. https://doi.org/10.1007/978-3-642-21675-6_55/COVER
- Malladhi, A. (2023). AI-Embedded E-Invoicing: The Future of Business. Retrieved November 15, 2023, from https://www.linkedin.com/pulse/ai-embedded-e-invoicing-future-business-avinash-malladhi/
- Marak, Z. R., & Pillai, D. (2018). Factors, outcome, and the solutions of supply chain finance: review and the future directions. Journal of Risk and Financial Management, 12(1), 3.
- Marak, Z. R., & Pillai, D. (2021). Supply chain finance factors: An interpretive structural modeling approach. Central European Management Journal, 29(1), 88–111.
- Marinagi, C., Trivellas, P., Reklitis, P., & Skourlas, C. (2015). Adoption and use of e-invoicing in Greece. AIP Conference Proceedings, 1644(1), 279–286.
- Marolt, M., Lenart, G., Vidmar, D., & Pucihar, A. (2021a). Uporaba e-računov v Sloveniji. 40th International Conference on Organizational Science Development Values Competencies and Changes in Organizations, 603–616. https://doi.org/10.18690/978-961-286-442-2.41
- Marolt, M., Lenart, G., Vidmar, D., & Pucihar, A. (2021b). Uporaba e-računov v Sloveniji. 40th International Conference on Organizational Science Development Values Competencies and Changes in Organizations, 603–616. https://doi.org/10.18690/978-961-286-442-2.41
- Martínez-Román, J. A., Gamero, J., Tamayo, J. A., & Delgado-González, L. (2020). Empirical analysis of organizational archetypes based on generation and adoption of knowledge and technologies. Technovation, 96–97, 102145. https://doi.org/10.1016/J.TECHNOVATION.2020.102145
- Mirabella, N., Rigamonti, L., & Scalbi, S. (2011). LCA of ICT application for dematerialization in Italian Public Administration”. Proceedings 25th International Conference on Environmental Informatics: EnviroInfo Ispra 2011, 737–746.
- Moberg, A., Borggren, C., Finnveden, G., & Tyskeng, S. (2010). Environmental impacts of electronic invoicing. Progress in Industrial Ecology, an International Journal, 7(2), 93–113.
- Moretto, A., & Caniato, F. (2021). Can Supply Chain Finance help mitigate the financial disruption brought by Covid-19? Journal of Purchasing and Supply Management, 27(4), 100713. https://doi.org/10.1016/J.PURSUP.2021.100713
- Nadkarni, S., & Prügl, R. (2020). Digital transformation: a review, synthesis and opportunities for future research. Management Review Quarterly. https://doi.org/10.1007/s11301-020-00185-7
- Nasiri, M., Ukko, J., Saunila, M., & Rantala, T. (2020). Managing the digital supply chain: The role of smart technologies. Technovation, 96–97, 102121. https://doi.org/10.1016/J.TECHNOVATION.2020.102121
- Olaleye, S. A., Sanusi, I. T., Dada, O. A., & Agbo, F. J. (2023). A bibliometric review of global visibility, impact and adoption of electronic invoicing: The past and the future. Heliyon, 9(3), e13726. https://doi.org/10.1016/J.HELIYON.2023.E13726
- Ollo-López, A., & Aramendía-Muneta, M. E. (2012). ICT impact on competitiveness, innovation and environment. Telematics and Informatics, 29(2), 204–210. https://doi.org/10.1016/J.TELE.2011.08.002
- OpenPeppol. (2021). Public consultation on the duty of disclosure on sales and purchase transactions in Norway.
- Penttinen, E., & Hyytiäinen, H. (2008). The Adoption of Electronic Invoicing in Finnish Private and Public Organizations. ECIS 2008 Proceedings.
- Penttinen, E., & Tenhunen, M. (2010). Assessing the carbon footprint of paper vs. electronic invoicing Servitization View project Electronic invoicing View project Assessing the carbon footprint of paper vs. electronic invoicing. ACIS 2010 Proceedings.
- Penttinen, E., & Tuunainen, V. K. (2010). Assessing the effect of external pressure in inter-organizational is adoption - Case electronic invoicing. Lecture Notes in Business Information Processing, 52 LNBIP, 269–278. https://doi.org/10.1007/978-3-642-17449-0_27/COVER
- Poel, K., Marneffe, W., & Vanlaer, W. (2016). Assessing the electronic invoicing potential for private sector firms in Belgium. International Journal of Digital Accounting Research, 16, 1–34. https://doi.org/10.4192/1577-8517-v16_1
- Pohl, J., Hilty, L. M., & Finkbeiner, M. (2019). How LCA contributes to the environmental assessment of higher order effects of ICT application: A review of different approaches. Journal of Cleaner Production, 219, 698–712.
- Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age, (2022).
- Pucihar, A., Marolt, M., Lenart, G., & Vidmar, D. (2021). Digitalna preobrazba in njeno stanje v organizacijah v Sloveniji. In U. Rajkovič & A. Baggia (Eds.), Znanstveno-raziskovalni trendi na področju digitalne preobrazbe. University of Maribor, University Press. https://doi.org/10.18690/978-961-286-509-2
- Pucihar, A., Mohar Bastar, K., & Lenart, G. (2022). Organizacije v Sloveniji na poti digitalne preobrazbe. In M. Kljajić Borštnar & A. Pucihar (Eds.), Znanstveno-raziskovalni izzivi na poti digitalne preobrazbe (pp. 1–20). https://doi.org/https://press.um.si/index.php/ump/catalog/book/712
- Qi, Y., & Che Azmi, A. (2021). Factors affecting electronic invoice adoption and tax compliance process efficiency. Transforming Government: People, Process and Policy, 15(1), 150–168. https://doi.org/10.1108/TG-04-2020-0070
- Rask, M., Ivang, R., & Hinson, R. (2009). B2b inter-organisational digitalisation strategies: Towards an interaction-based approach. Direct Marketing, 3(4), 244–261. https://doi.org/10.1108/17505930911000856/FULL/PDF
- Zakon o opravljanju plačilnih storitev za proračunske uporabnike (ZOPSPU-1), (2016).
- Ruisaho, Mi. (2014, November 7). Why we switch to e-invoicing and how it benefits you. https://blog.greencarrier.com/why-we-switch-to-e-invoicing-and-how-it-benefits-you/
- Salmony, M., & Harald, B. (2010). E-invoicing in Europe: Now and the future. Journal of Payments Strategy \& Systems, 4(4), 371–380.
- Sandberg, K. W., Wahlberg, O., & Pan, Y. (2009). Acceptance of E-invoicing in SMEs. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 5639 LNAI, 289–296. https://doi.org/10.1007/978-3-642-02728-4_31/COVER
- Skare, M., de Obesso, M. de las M., & Ribeiro-Navarrete, S. (2023). Digital transformation and European small and medium enterprises (SMEs): A comparative study using digital economy and society index data. International Journal of Information Management, 68, 102594.
- Slovenian National eBusiness Centre. (2023). eSLOG. https://www.epos.si/en/eslog
- Statistical office of the Republic of Slovenia. (2023). Si-Stat Database. https://pxweb.stat.si/sistat/en
- Tanner, C., & Richter, S. L. (2018). Digitalizing B2B business processes—the learnings from E-invoicing. Studies in Systems, Decision and Control, 141, 103–116. https://doi.org/10.1007/978-3-319-74322-6_7
- Tijan, E., Jović, M., Aksentijević, S., & Pucihar, A. (2021). Digital transformation in the maritime transport sector. Technological Forecasting and Social Change, 170, 120879. https://doi.org/10.1016/J.TECHFORE.2021.120879
- Tiwari, A. K., Marak, Z. R., Paul, J., & Deshpande, A. P. (2023). Determinants of electronic invoicing technology adoption: Toward managing business information system transformation. Journal of Innovation & Knowledge, 8(3), 100366. https://doi.org/10.1016/J.JIK.2023.100366
- Uprava Republike Slovenije za javna plačila. (2023). Pošiljanje e-računov in e-dokumentov proračunskim uporabnikom. https://www.gov.si/zbirke/storitve/posiljanje-eracunov/
- VAT Update. (2023). Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union. https://www.vatupdate.com/2023/09/25/timeline-of-e-invoicing-e-reporting-mandates-in-the-european-union-2-2-2-2-2/
- Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122(July 2018), 889–901. https://doi.org/10.1016/j.jbusres.2019.09.022
- Veselá, L., & Radiměřský, M. (2014). The Development of Electronic Document Exchange. Procedia Economics and Finance, 12, 743–751. https://doi.org/10.1016/S2212-5671(14)00401-8
- Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2). https://doi.org/10.1016/j.jsis.2019.01.003
- Vrcek, N., & Magdalenic, I. (2011). Methodology and software components for e-business development and implementation: Case of introducing e-invoice in public sector and SMEs. Journal of Cases on Information Technology (JCIT), 13(3), 39–61.
- Wuttke, D. A., Blome, C., & Henke, M. (2013). Focusing the financial flow of supply chains: An empirical investigation of financial supply chain management. International Journal of Production Economics, 145(2), 773–789. https://doi.org/10.1016/J.IJPE.2013.05.031
- Yip, A. W. H., & Bocken, N. M. P. (2018). Sustainable business model archetypes for the banking industry. Journal of Cleaner Production, 174, 150–169. https://doi.org/10.1016/J.JCLEPRO.2017.10.190
- Zammuto, R. F., Griffith, T. L., Majchrzak, A., Dougherty, D. J., & Faraj, S. (2007). Information Technology and the Changing Fabric of Organization. Organization Science, 18(5), 749–762. https://doi.org/10.1287/orsc.1070.0307