An Overview of E-invoicing in China and the Factors Affecting Individual's Intention to B2C E-invoicing Adoption

Objectives of the Study This study is aimed to present a clear picture of e-invoicing in China, by introducing the whole related process and work that have been carried out or are going to be done in the recent years. Also, it will explore Chinese individual’s attitude towards B2C e-invoicing and the factors that can affect individual’s intention to adoption. Based on those studies, useful suggestions for the developing of e-invoicing in China are supposed to be put forward. Academic background and methodology The theoretical part of this thesis is based on the theory of reasoned behavior (TRA) introduced by Fishbein (1967), the technology acceptance model (TAM) proposed by Davis (1986), and the unified theory of acceptance and use of technology (UTAUT) (Venkatesh et al., 2003). A framework will be adapted from the previous studies to better illustrate einvoicing in China, and a new factor—promotional effort, will be included to examine whether it is able to affect user’s intention to adoption. The empirical part will adopt an online survey conducted among Chinese citizens, and the responds data will be analyzed to test whether the framework is able to explain individuals’ attitudes and intention to adoption, whether the proposed factors are significant, and whether hypothesis about determinants related to attitudes and intention are true or not. Findings and conclusions The results attained from the analysis indicate that, PU is the most significant variable that affecting individual's attitude to e-invoicing, while the power of PEU and T are much weaker. Consistent with the hypothesis, attitude is positively related to intention. While the hypothesis regarding to social influence that it will positively affect people’s intention turned out to be false in this case. What is remarkable is that promotional effort is found to plays a role in stimulating users’ intention, and its effect is stronger for women than for men, and stronger for existed user than for those who never used e-invoicing, which is worthy for further study.