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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 e-invoicing 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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