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Preparing SMEs for E-Invoice Adoption: Assessing Technology Readiness and Its Segmentation

In: Proceedings of the 11th International Conference on Business, Accounting, Finance and Economics (BAFE 2023)

Author

Listed:
  • Annie Ng Cheng San

    (Universiti Tunku Abdul Rahman, Faculty of Business and Finance)

  • Wong Tai Seng

    (Universiti Tunku Abdul Rahman, Faculty of Business and Finance)

  • Choy Johnn Yee

    (Universiti Tunku Abdul Rahman, Faculty of Business and Finance)

  • Ong Hock Siong

    (Universiti Tunku Abdul Rahman, Faculty of Business and Finance)

  • Norhusnaida Che Hussain

    (Universiti Tunku Abdul Rahman, Faculty of Business and Finance)

  • Tan Min Khen

    (Universiti Tunku Abdul Rahman, Faculty of Business and Finance)

Abstract

To propel the Malaysia’s tax system, the authority is now gearing up for a tax reform to gradually implement the electronic invoicing (E-invoice) effective from June 2024. To guarantee its success, it is significant to ensure the employees in SME, must be ready for E-invoice adoption. Present study provides comprehensive overview of the current state of employees’ technology readiness index and segment for E-invoice adoption in SMEs. A cross sectional survey was collected from 235 eligible respondents. The noteworthy findings reveal that the current readiness stage of SMEs is in moderate level. The employees have mixed feeling towards E-invoice adoption. The respondents have optimistic beliefs with E-invoice, yet it also revealed with high level of insecurity when using it. Additionally, majority of employees in SMEs fall into skeptics segment who are concerned about risk, failure, benefit and usefulness of E-invoice. The findings provide policymakers and practitioners with insightful overview of the state of E-invoice adoption readiness that they can use as handy reference to develop and modify system and strategies to fit and improve the current perceptions and expectations of SMEs.

Suggested Citation

  • Annie Ng Cheng San & Wong Tai Seng & Choy Johnn Yee & Ong Hock Siong & Norhusnaida Che Hussain & Tan Min Khen, 2023. "Preparing SMEs for E-Invoice Adoption: Assessing Technology Readiness and Its Segmentation," Advances in Economics, Business and Management Research, in: Yuen Onn Choong & Fanyu Chen & Keng Soon William Choo & Voon Hsien Lee & Chooi Yi Wei (ed.), Proceedings of the 11th International Conference on Business, Accounting, Finance and Economics (BAFE 2023), pages 303-315, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-342-9_22
    DOI: 10.2991/978-94-6463-342-9_22
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