Olaleye Sunday Adewale, Sanusi Ismaila Temitayo, Dada Oluwaseun Alexander, Agbo Friday Joseph
School of Business, Jamk University of Applied Sciences, Jyväskylä, Finland.
School of Computing, University of Eastern Finland, Joensuu, Finland.
Heliyon. 2023 Feb 16;9(3):e13726. doi: 10.1016/j.heliyon.2023.e13726. eCollection 2023 Mar.
The objective of this study is to conduct a bibliometric review of literature on electronic invoicing to provide an understanding of the growing field and valuable sources for future research. A total of 191 papers within the period of 1997 to July 2021 were included in our analysis. The systemic analysis revealed several insights in research progression over two decades, relevant authors and leading institutions including countries, most frequent keywords, and the principal methodologies and theories adopted. Although the field of electronic invoicing is still emerging, it is interesting to see trending keywords such as 'data mining', 'automation', 'blockchain', 'digital storage', and 'machine learning' as demonstrated in recent publications. The study also attempted to develop a framework and proposed an integrated theory of electronic invoicing since the general theoretical framework does not exist in the literature. Several research gaps were exposed related to more studies in the emerging field of electronic invoicing and how future studies could further shape the field by addressing yet unanswered questions. We anticipate that the findings in this study will be a valuable contribution and resource for e-invoicing research.
本研究的目的是对电子发票文献进行文献计量学综述，以增进对这一不断发展的领域的理解，并为未来研究提供有价值的资源。我们的分析纳入了1997年至2021年7月期间的191篇论文。系统分析揭示了二十多年来研究进展的若干见解、相关作者和包括国家在内的领先机构、最常见的关键词以及所采用的主要方法和理论。尽管电子发票领域仍在兴起，但从最近的出版物中可以看到诸如“数据挖掘”“自动化”“区块链”“数字存储”和“机器学习”等趋势关键词，这很有意思。由于文献中不存在通用的理论框架，该研究还试图构建一个框架并提出电子发票的综合理论。研究暴露了与电子发票新兴领域更多研究相关的几个研究空白，以及未来研究如何通过解决尚未回答的问题进一步塑造该领域。我们预计本研究的结果将为电子发票研究做出有价值的贡献并提供资源。
