Underlättar en ny standard e-faktureringens genomslagskraft?
Abstract (Summary)This thesis discuss e-invoicing and what view small businesses has on a future use of e-invoicing as a new standard is about to be launched/introduced. Our attempt has been to examine whether SME’s see possible advantages through use of e-invoicing compared to traditional paperwork. The new standard, a joint initiative between Svenska Bankföreningen and the major Swedish banks, is set to make it easier for users, the businesses, to reduce cost of invoices and, in a longer perspective, ease the way in which they are handled.The theories presented in the thesis describe the concept of e-invoicing and concepts linked to it. Theories collected, linked with research questions and the purpose of the thesis became the foundation when questions for interviews, to ask SME’s in the Jönköping region, were created.Interviews were carried out either through personal meetings with key informants at their respective offices or through telephone interviews. The questions touched respective business view on e-invoicing, whether they see any advantages and what advantages was considered most important to them. The analysis was performed through analyzing the presented theories to our research questions independent of what was found during the interviews. The empirical findings were analyzed in the same manor and summed up through a comparison of the theories and the empirical findings.Some of the conclusions we made were that the businesses are positive concerning a new standard for e-invoices as well as them not being worried over the implementation of the standard, due to most of them having standardized information systems. Furthermore we believe businesses handling larger quantities of invoices will gain more from use of e-invoicing, mainly concerning workload and, in the long run reducing cost per invoice.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Keywords:e invoice attitudes sme
Date of Publication:05/07/2007