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Development of a maturity model for electronic invoice processes

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Abstract

The digitalization of invoice processes provides a good opportunity for companies to pare down expenses, optimize administrative tasks, and increase efficiency and competitiveness. But the digitalization is limited by a variety of software solutions, legal uncertainties, heterogeneous demands, lack of know-how, and information system infrastructure incompatibilities. A holistic map of electronic invoice processes is mandatory, especially to demonstrate different levels of process integration and optimization. A maturity model puts this into practice and provides companies with a tool to identify their current situation and to derive recommendations to optimize that situation. In this paper, a maturity model for electronic invoice processes will be developed using exploratory data from focus groups. A theoretical approach that is based on a procedure-model for developing maturity models is applied. Four categories (strategy, acceptance, processes & organization, and technology) are identified and enriched by sub-categories. Future research requires the development of detailed maturity metrics.

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Acknowledgments

We thank all reviewers and the editor for the constructive and helpful feedback during the review process. We also thank Valentina Böhm for her valuable ideas and discussions during her master thesis’ development process (Boehm 2012).

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Authors and Affiliations

  1. Institut für Wirtschaftsinfomatik, Königsworther Platz 1, 30167, Hannover, Germany

    Angelica Cuylen, Lubov Kosch & Michael H. Breitner

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  1. Angelica Cuylen
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  2. Lubov Kosch
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  3. Michael H. Breitner
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Correspondence to Lubov Kosch or Michael H. Breitner.

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Responsible Editor: Judith Gebauer

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Cuylen, A., Kosch, L. & Breitner, M.H. Development of a maturity model for electronic invoice processes. Electron Markets 26, 115–127 (2016). https://doi.org/10.1007/s12525-015-0206-x

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