Companies Resistance and Intention to use Electronic Invoicing in Nigeria

摘要

The current trend of globalization of economies, innovation acceleration and the growth of electronic business processes is a great challenge to organizations and policymakers to discover better ways of being competitive and to provide customers with value-added services. This study focuses on Nigerian companies' dichotomy to resist and use electronic invoicing. Quantitative methodology was used, and the study pulls in (n=216) responses across different business sectors in Nigeria. The study adopts structural equation modelling technique in three steps. The study conducts a confirmatory factor analysis, two partial least squares structural equation modelling and tests the e-invoicing structural relationship through a bootstrapping. The analysis conducted reveals performance risk, financial risk as the resistance factors to use e-invoicing in a developing country such as Nigeria. Performance risk and financial risk also predict anxiety to use e-invoicing. Interestingly, the second model gives insight that perceived value intermediate between effort expectancy, performance expectancy and intention to use e-invoicing while social influence is a direct linkage with an intention to use e-invoicing. These findings fill a gap in the existing literature of information systems with a framework of innovation resistance and use intention. The study also illuminates the e-invoicing practitioners and gives future direction.