Resumen de The role of habit in perceptions, trust and performance of firms when using e-invoicing

Lorena Blasco Arcas, Blanca Hernández Ortega, Julio Jiménez Martínez

• E-invoicing diffusion has been more limited than expected. As a result, there is a lack of information about firms’ experiences after adopting e-invoicing. In contrast to existing research focused on the theoretical expected benefits, this study empirically tests a comprehensive performance framework for e-invoicing. The aim of this paper is to analyze the performance of firms that use e-invoicing. We test some of the main factors related to the usage of e-invoicing: (1) perceived security, (2) perceived usefulness, and (3) users' trust in the IT. Moreover, we propose that the habit acquired using this tool is an important antecedent of the perceptions of its users. Our results show that habit creates a positive information feedback loop and will allow the firms to be able to benefit from the advantages of e-invoicing.