Steffi Haag

Organizational Resistance to E-Invoicing --- Results from an Empirical Investigation among SMEs

In order to improve the governmental efficiency, effectiveness and transparency, an important part of e-government is the digitalization of documents and the processing of these documents through electronic channels. Such a critical document in business process chains is the invoice, which is why the European Commission strives to increase the adoption and diffusion of electronic invoicing e-invoicing among public and private sector organizations. However, the adoption rate among businesses is still low and especially very small firms resist using e-invoicing. By collecting quantitative and qualitative survey data of 416 German companies resisting the usage of e-invoicing, we confirm and explore factors affecting the resistant behavior towards the electronic exchange of invoices and elaborate on differences in those factors with organizational size. In particular among micro firms, the lack of knowledge regarding the theme and procedure of e-invoicing represents the relatively most important influencing factor, while comparatively larger firms also expect huge change management efforts.

From the Ground to the Cloud -- A Structured Literature Analysis of the Cloud Service Landscape around the Public and Private Sector

Based on a structured literature analysis, this review paper takes stock of the current landscape of cloud service research: 66 IS journals and conference proceedings were examined on the topic of cloud services and the identified 158 relevant articles were systematically categorized on ten perspectives from the whole world, the industry, the organization, the IT department to the single cloud service. The descriptive findings show a focus of cloud service studies on private organizations as primary user group of the cloud in the information and communication industry pointing out the lack of cloud service research in the public sector and administrations and the need for e-government specific implications. Results at the service level further show that the majority of all existing articles refer to infrastructure as a service (IaaS), platform as a service (PaaS) and software as a service (SaaS) in general and hence, neglect to explicitly specify the particular cloud capability provided.