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26-29 May 2015
Fürstenberghaus
Europe/Berlin timezone
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Contribution Complete Research Paper

Fürstenberghaus - F102
27 - Accounting Information Systems

Why Are Electronic Invoice Processes Risky? - Empirical Analysis and Discussion of Risk Factors

Speakers

  • Angelica CUYLEN

Primary authors

Co-authors

Description

Electronic invoice processes are characterized by various software solutions, legal uncertainty, heter-ogeneous demands, lack of know how, and information system infrastructure incompatibilities. Due to this complexity and the uncertainty that companies face, a holistic map of risk factors of e-invoice processes is required. Companies must be conscious not only about potential opportunities but also about potential risks before they change their business processes and their information systems’ archi-tecture. Potential risk factors are identified theoretically and empirically evaluated with a quantitative expert survey that investigates risk probabilities and potential losses associated with these factors. The empirical analysis reveals that the investigated factors are valid and reliable. After conducting an ex-plorative factor analysis, 37 statistically significant risk factors are grouped into ten risk dimensions: process organization, standard, environment, project management, strategy, acceptance, system, pro-cess execution, security, and change management.