University of Oulu

Olaleye, Sunday Adewale and Sanusi, Ismaila Temitayo (2019) "The Need for Green Companies in Nigeria: A Study of Electronic Invoicing,"The African Journal of Information Systems: Vol. 11 : Iss. 1 , Article 1. Available at: https://digitalcommons.kennesaw.edu/ajis/vol11/iss1/1

The need for green companies in Nigeria : a study of electronic invoicing

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Author: Olaleye, Sunday Adewale1; Sanusi, Ismaila Temitayo2
Organizations: 1University of Oulu
2University of Eastern Finland
Format: article
Version: published version
Access: open
Online Access: PDF Full Text (PDF, 0.9 MB)
Persistent link: http://urn.fi/urn:nbn:fi-fe201901283313
Language: English
Published: Kennesaw State University, 2019
Publish Date: 2019-01-28
Description:

Abstract

Manual invoicing is a major business document that the supplier uses to request payments from a purchaser for services rendered. It contains the contact information of the seller, the list of goods or the services provided and the payment instructions. Attention is being shifted from manual invoicing these days because of some factors like increased man-hours, risks of human error and risks of high carbon footprint. The study applied Unified Theory of Acceptance and Use of Technology (UTAUT) to investigate the need for green Companies in Nigeria. Empirical data were collected from Nigerian companies to measure intention-behavior for electronic invoicing and structural equation modelling was used for data analyses. This study provides some useful guidelines for industry players such as the einvoicing service providers (EISPs), policy makers and the marketers. With the newly integrated framework, a greater level of comprehension can be achieved about e-invoicing acceptance among Nigerian companies.

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Series: The African journal of information systems
ISSN-E: 1936-0282
Volume: 11
Issue: 1
Article number: 1
Type of Publication: A1 Journal article – refereed
Field of Science: 512 Business and management
Subjects:
Funding: This work was supported by the Foundation for Economic Education, Finland under Grant 10-5543, and Erkki Paasikiven säätiö.
Copyright information: © 2019 The Authors. Creative Commons Attribution License.
  https://creativecommons.org/licenses/by/4.0/