1 Introduction

E-invoicing is the electronic transfer of billing and payment information, via the Internet or other electronic means, between parties involved in a commercial transaction (businesses, the public sector and/or consumers) (European Commission 2009). It links the internal processes of enterprises to the commercial system and may become an important part of an efficient financial supply chain. It speeds up the transmission of information via the online communication system and its intrinsic advantages are very interesting for firms: low operational costs, fewer administrative errors and the elimination of postal delays, among others (Jimenez and Polo 1998; Hani 2001; Berez and Sheth 2007).

Since the late 1990s, e-invoicing has been considered as a possible “killer application”, which may fundamentally change the way customers receive and pay their bills (Buchanan 1998). Nevertheless, the number of user firms in the EU is still significantly lower than what was initially expected. This is probably because e-invoicing is relatively unknown by potential users and does not offer enough guarantees. Research has tried to increase the user’s initial interest in it, dealing with the expected theoretical benefits derived from its adoption, such as the improvement of competitiveness, cost savings, the development of the single market and the acceleration of payments (Hani 2001; Haq 2007; Salmony and Harald 2010). However, the continuous application of e-invoicing has hardly been studied so there is little information about post-use behavior.

Most research on information technology (IT) has been focused on pre-adoption activities and the initial employment of a new IT, using cognitive behavioral models (Jasperson et al. 2005). It tries to determine what motivational factors must be considered in order to study the adoption decision and is based on frameworks such as the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), the Innovation Diffusion Theory (IDT), the Decomposed TPB and the Perceived Characteristics of Innovation model (PCI). The main citations for these models are, respectively, Davis et al. (1989), Schiffer and Ajzen (1985), Rogers (1983), Taylor and Todd (1995), and Moore and Benbasat (1991). This research proposes that the adoption of a new IT is the consequence of a rational, deliberate and cognitive decision derived from the analysis of its desirable perceived outcomes. Nevertheless, it must be taken into account that IT adoption is just the first step towards the continued use of the IT. In order to achieve its general acceptance, a significant number of users should employ the IT on a regular basis (Rogers 1983; Jasperson et al. 2005; Limayem et al. 2007) so post-use behavior must be studied in depth. Factors which induce users to employ an IT initially may have different effects on their subsequent decisions (Tornatzky et al. 1983) because the use of the IT may modify certain perceptions and attitudes (Thompson et al. 1994; Gefen et al. 2003; Hernandez et al. 2010). Due to the lack of studies in the previous literature, some researchers have recently begun to analyze the post-use of ITs in more detail (e.g. Jasperson et al. 2005; Lankton et al. 2010). Habit emerges as a fundamental factor that should be taken into account to study technological behavior (Lankton et al. 2010; Lu et al. 2011). It involves previous experience acquired by users and reflects non-planned internal response that may lead to continuous IT usage. Habit allows users to appreciate the benefits of the IT and to evaluate the improvements in performance that come from its use more precisely.

The main objective of the present study is to analyze firm performance when using e-invoicing on a regular basis. We propose that, for user firms, habit developed during previous interactions with the IT is a significant predictor of its continuous use and the firms’ perceived performance. These firms rely much more on their own habit than on external information, modifying their beliefs, perceptions and trust according to their experiences (Gefen 2003; Liao et al. 2006; Chen and Chao 2011). Focusing on e-invoicing, we study the effect of habit on perceived usefulness, security and trust, since these factors were highlighted by the European Commission (2009) as crucial for firms to employ e-invoicing. We also test the influence of these factors on the performance perceived by the firm from the use of the IT, applying a perspective centered on non-financial measures because they are more closely related to the firm’s perceptions and to its long-term strategy goals. Our results will allow us to know why firms continue using an IT, which is still a critical issue for technology management researchers and practitioners (Bell 2004; Cho et al. 2009).

In order to study e-invoicing in depth, we focus on just one country since the lack of homogeneity in the application of the EU Directive (2001/115/EC) on this subject obstructs comparison between countries. We have chosen the case of Spanish user firms because this country has an adoption rate similar to the European average (12 % according to the European Commission 2009). Moreover, according to the European Commission (2009) and Billentis (2011), Spain is one of the EU member states whose public sector is more committed to e-invoicing (other countries are Denmark, Finland, Italy, Sweden, Austria and Belgium).

The paper is organized as follows. In Sects. 2, 3 and 4 the theoretical framework is explained, analyzing habit and other factors that we consider to be important for explaining e-invoicing performance. The research model is designed and the hypotheses formulated in Sect. 5. Section 6 describes the characteristics of the sample, the variables included in the study and the measurement scale assessment. The research hypotheses are tested by structural analysis and the results are explained in Sect. 7. Finally, the conclusions and managerial implications are discussed.

2 Performance

Research about inter-organizational relationships and IT has focused on concepts such as trust, satisfaction and commitment, which Ulaga and Eggert (2006) call soft variables. Nevertheless, most of these papers have not included a performance variable, which is interesting in order to evaluate the results obtained by firms and to achieve sustainable improvement (Gil-Saura et al. 2009; Trkman 2010). Performance is a concept which measures how well a firm achieves its objectives (Hamon 2003), that is, the firm’s efficiency and its effectiveness in achieving its goals (Robbins and Coulter 2002). Schermerhorn et al. (2002) consider that performance refers to the quality and quantity of individual or group work achievement.

In the IT arena, perceived performance is defined as the success or failure of technology implementation and it involves the users’ evaluation of how the technology fulfills their needs, wants and desires (Ho 2008; Cho et al. 2009; Ifinedo and Nahar 2009). This variable is similar to IT system success or effectiveness, analyzed by authors such as Delone and McLean (1992) and Gable et al. (2003), and refers to the utilization of an IT to enhance organizational goals. In this way, perceived performance is determined by the relationship existing between the evaluation of the benefits achieved and the investments carried out during the adoption and the post-use stages. If the relationship between them is positive, performance will be satisfactory and promote sustained usage of the IT, also called “routinization” (Hage and Aiken 1970; Saga and Zmud 1994). According to Bergendahl (2005), first investments are related to computers, technologies and systems. They are called technology investments and their importance depends on several factors, such as firm size, its technological development, the complexity of the IT that is implemented and the compatibility of this IT with other technologies. Once the IT has been adopted, firms must carry out other investments. These investments include the training of employees, development costs and changes made for the adaptation of the IT (Bergendahl 2005). Regarding the benefits derived from the adoption and employment of the IT, we must highlight issues such as savings in operation costs, growth in revenues, new commercial relationships, and the timeliness and flexibility obtained.

There are several perspectives to analyze the performance of the firm and the success of an IT (Ifinedo and Nahar 2009). We will explain three of the most commonly used. The first perspective is based on financial measures to quantify the performance obtained by the firm, such as earnings, return on investment, return on assets and unit costs (Willcocks et al. 2002; Banker et al. 2004). These measures rely on accounting data obtained at a certain moment and facilitate the objective analysis of the consequences derived from the use of the IT. Despite their advantages, in recent years, both practitioners and researchers have stated that financial measures do not always reflect the value of long-term oriented managerial decisions and show important limitations that must be overcome, so they have emphasized the need to use non-financial measures as a second perspective in order to study firm performance with an IT (Banker et al. 2000). Non-financial measures are also related to managerial issues and the goals achieved from IT employment (Chen et al. 2009) but, instead of quantitative data, they are measured through qualitative indicators evaluated by the firm. There are several types of non-financial measures and some of them are unique to certain ITs or sectors. For example, in e-business and e-commerce, non-financial indicators related to customer satisfaction are considered to analyze the influence of these ITs in improving customer service and in building relationships (Tempest and McFarlan 2000; Plant et al. 2003). Non-financial measures offer clear advantages over financial data (Ittner and Larcker 2000). One is that they deal with customer requirements or competitors, which may be important in achieving profitability, competitive strength and longer-term strategy goals. Another advantage of non-financial measures is that they may involve indicators of intangible benefits related to the employment of an IT. Moreover, they may be better predictors of performance and benefits resulting from decisions made now. The third perspective from which to study firm performance is the technology perspective (Plant et al. 2003; Banker et al. 2004), which employs financial and non-financial indicators to study the technological consequences of employing an IT such as technological efficiency, the effectiveness of IT personnel and resources, and specific IT-related costs and budgets (Hagedoorn and Cloodt 2003; McNaughton et al. 2010). Parker (2000) considers that using a technology can provide a deeper technological base which can be applied in other businesses and situations, so the technology perspective may involve some specific aspects of IT performance that other perspectives pass over.

In the case of e-invoicing, we consider that performance refers to consequences perceived and obtained by the firm from the employment of this IT (Ravichandran and Lertwongsatien 2005), such as increased productivity, cost reductions, improved relationships between the firm and its customers and suppliers, and firm satisfaction (Kositanurit et al. 2006; Park et al. 2007). Garcia et al. (2008) consider that performance reflects the degree of satisfaction perceived by the firm during the application of the IT, due to the benefits and competitive advantages obtained. Therefore, it is logical to consider that performance explains the intention of continuing to use the IT (Chiou 2004), which will increase its diffusion and development.

3 The role of habit

Habit is a concept that has been extensively studied in various fields including social psychology (Ouellette and Wood 1998; Aarts and Dijkstehuis 2000), health sciences (Orbell et al. 2001) and organizational behavior (March and Herbert 1958). It is commonly defined as “learned sequences of acts that become automatic responses to specific situations which may be functional in obtaining certain goals or end states” (Verplanken et al. 1998, p. 540). When behavior is repeated and becomes usual, it is guided by mechanical processes rather than by elaborate decision processes (Aarts et al. 1998; Limayem and Hirt 2003). Habit is based on the past history of the individual and on his/her ability to transform a particular behavior into cognitive schemata, independently of his/her consciousness or rational assessments (Fuji and Garling 2003; Limayem and Hirt 2003; Vance et al. 2012). The relationship between habit and future behavior has been proposed in several studies which consider that activity carried out is a good predictor of subsequent behavior. When the individual performs in a stable context, past behavior influences future responses through its impact on intentions (LaBarbera and Mazursky 1983; Ouellette and Wood 1998; Bamberg et al. 2003). Thus, more frequent past behavior is likely to yield more favorable attitudes, positive perceptions and greater control.

In the IT field, habit is defined as the extent to which using a particular IT has become non-reflective and routinized behavior through learning (Jasperson et al. 2005; Limayem et al. 2007). It is a behavioral preference in the present that guarantees that the user will then behave in the same way, effortlessly and unconsciously (Arts et al. 1998; Chaudhuri 1999; Gefen 2003; Liao et al. 2006; Lu et al. 2011). The importance of habit has emerged in recent years since its inclusion in behavioral models complements the effect of other antecedent factors (Limayem et al. 2003; Kim and Malhotra 2005; Wu and Kuo 2008; Vance et al. 2012). Unlike potential adopters, users base their IT evaluation on the experience and learning acquired during its employment, which determine its continued use and long-term viability (Karahanna et al. 1999; Kim and Malhotra 2005; Limayem et al. 2007). Once people have gained experience with an IT, habit influences their behavior and explains perceptions such as usefulness, ease of use, security and attitudes (Liao et al. 2006; Wu and Kuo 2008; Chen and Chao 2011). According to Gefen (2003), skilled users’ intentions to continue to use an IT depend not only on perceptions, but also on habit, which alone can explain a large proportion of the variance of continued use. Thus, studying the importance of habit can improve our knowledge of IT user behavior and the perceived performance of e-invoicing.

4 Perceptions and trust

4.1 Perceived security

Lack of security is one of the most important barriers to the development of e-commerce and financial transaction on the Internet (Yoon 2002; Kim et al. 2009; McCole et al. 2010). A low level of knowledge of how the Internet works increases users’ fears that hackers or a third party will gain access to their financial secrets or disclose their personal information (Pavlou 2003). Security reflects the perception of reliability of the payment methods used and the mechanisms of data transmission and storage (Kolsaker and Payne 2002; Liu et al. 2005; Kim et al. 2010a). It not only depends on technical tools, but is also determined by users’ beliefs (Yousafzai et al. 2003; Vatanasombut et al. 2008; Shin 2010). In spite of the technological advances in recent years to increase the security of web-based transactions, firms are still concerned about conducting their relationships with suppliers and customers via the Internet, so they must perceive security during their interaction in order to continue using IT (Kousaridas et al. 2008; Kim et al. 2010b).

E-invoicing must satisfy strict security requirements already imposed by Directive 2001/115/EC if it is to become part of a firm’s financial practices (Kaliontzoglou et al. 2006). Some of these security requirements refer to relationships with other agents (authentication and non-repudiation of transactions), while others are derived from the technological culture of the firm (security policy, electronic storage of e-invoicing, etc.). All these security characteristics are very important in the development of e-invoicing as they transmit a better image of its working and increase the trust of user firms.

4.2 Perceived usefulness

Perceived usefulness (PU) is a key variable in one of the most frequently used models to study IT acceptance, the TAM of Davis et al. (1989). It represents the degree to which users of an IT consider that its use will improve their performance, providing bigger organizational advantages than either the status quo or its precursor (Park et al. 2009). If users consider that the IT is necessary (Klopping and McKinney 2004), PU modifies their behavior and predicts continued IT use, as different TAM studies have shown. When users gain experience, they better appreciate the improvement in performance derived from the continued use of the IT (Karahanna et al. 1999). Therefore, to develop a post-acceptance model of an IT, PU must be included (Bhattacherjee 2001; Liao et al. 2006; Liao et al. 2009).

The attractions of e-invoicing include the intrinsic advantages of its use already mentioned in the introduction section. These advantages determine the usefulness perceived by firms and normally lead to an improvement in their performance (Hani 2001; Haq 2007). So, the perceived usefulness of e-invoicing could be one of the key drivers of its acceptance and general diffusion.

4.3 Trust

The importance of trust in e-business has been widely analyzed by previous research from several literature streams (Loebbecke 2003; Yousafzai et al. 2003; Kim 2012a). In the strategy and marketing literature, trust has been related to benefits such as richer information (Lo and Lie 2008), competitive advantage (Barney and Hansen 1994), firm performance (Garcia et al. 2008) and the attainment of long-lasting and profitable relationships (Flavián et al. 2006). From an economic perspective, trust reduces transaction costs (Bromiley and Cummings 1995) and, in the organizational literature, trust has been posited to operate as a governance mechanism (Bradach and Eccles 1989). In general, trust has been a source of fundamental positive consequences.

In IT research, there is no consensus on the definition of trust since both the type of IT considered and the context affect its meaning (Palmer et al. 2000). In the business context, we consider that trust is the subjective belief with which the firm assesses that it will perform tasks using an IT, irrespective of its ability (Doney and Cannon 1997 and Bhattacharya et al. 1998, among others). It has to do with the general reliability of the technology and its correct functioning (Grabner-Kräuter and Kaluscha 2003; Pennington et al. 2003–2004), and it reduces the risk perceived in the early stages of adoption (Pavlou and Gefen 2004; Belanger and Carter 2008; Li et al. 2008).

Some authors have analyzed the role of trust by distinguishing different stages: trust before use of the IT (pre-use trust) and after use (post-use trust) (McKnight et al. 1998; Chiou 2004). In the first stage, users are not familiar with the IT, so trust formation is based on issues such as their propensity to trust (Teo and Liu 2007). Nevertheless, once users have employed the IT, experience and previous perceptions determine their level of trust (Gefen et al. 2003; Urban et al. 2009; Bansal et al. 2010). There is a feedback loop of trust-action-learning-trust that is repeated many times (Urban et al. 2009). The present study analyzes post-use trust, since the firms studied already use e-invoicing. User firms can better evaluate the characteristics of the IT and determine their trust in it more exactly. We consider that users’ trust in the correct functioning of an e-invoicing system and in its benefits may reduce the perceived disadvantages of the change from hard-copy invoicing.

5 Research design and hypotheses

Habit can act as an antecedent or consequence of user behavior depending on the moment analyzed (Lankton et al. 2010). In the adoption stage, first perceptions and beliefs influence the generation of habit (Cao and Yin 2010; Lankton et al. 2010; Barnes 2012). In the post-use stage, habit previously developed determines users’ perceptions and behavior (Gefen 2003; Liao et al. 2006; Limayem et al. 2007; Lu et al. 2011). Interactions with an IT allow users to become more familiar with it, to shape their own perceptions and to take into account characteristics that may not have been important in their first decisions (Karahanna et al. 1999; Montoya-Weiss et al. 2003; Yu et al. 2005). Habit modifies the way in which users process information, reflects the effect generated by practice and conditions decision making (Limayem and Cheung 2008; Kim 2012b). Users learn behaviors and gain perspectives from repetition, updating their expectations over time and continuously blending prior beliefs with new information (Bentler and Speckart 1979; Bagozzi 1981; Boulding et al. 1993). In our research, we propose that habit acts as a key antecedent of users’ perceptions and trust and determines firm performance related to e-invoicing, so this factor explains why firms accept and continue to employ the IT.

Liao et al. (2006) consider that habit is a primary factor along with perceived usefulness (PU) to predict and explain consumers’ continued use of an IT. Through the habitual use of an IT and the understanding that is thus gained, users can learn more about the IT, including how to operate it and how to obtain more advantages. This increased understanding results in a greater awareness of its potential usefulness (Wu and Kuo 2008). In this way, the influence of PU on behavior becomes stronger as the user gains direct experience and acquires the habit of use (Gefen et al. 2003). Karahanna et al. (1999) also found that experienced users of an IT perceive more usefulness in a technology than users with limited experience. Perceived security refers to the users’ subjective evaluation of the electronic system’s security. It has been observed that frequent activity with an IT conditions this perception since the user gets to know how the IT works and the level of security in the interchange of information (Linck et al. 2006; Kim et al. 2010b). If users possess greater experience, obtained through the repeated use of e-invoicing, they will have a higher perception of the security of the IT. Therefore, we can state that habitual users will perceive e-invoicing as more useful and secure than users with only a limited experience of it (Karahanna et al. 1999; Gefen 2003), so we formulate the following relationships:

H1

Habitual activity with e-invoicing positively increases users’ perceived usefulness.

H2

Habitual activity with e-invoicing positively increases users’ perceived security.

Users trust in the proper functioning of a technology on the basis of their previous interactions and experiences (Tan and Thoen 2000; Liao et al. 2006). They reduce their uncertainty and gain knowledge about the IT by using it (Gefen 2000; Gefen 2003). If the IT has worked as expected, users will be more likely to trust in its performance and can anticipate the outcomes of using it. Thus, without habit, trust cannot be adequately anchored to specific favorable behavior (Luhman 1979). We propose that habit is an important precondition for the development of trust and results in greater user awareness of how e-invoicing works. Thus, we propose the following hypothesis:

H3

Habitual activity with e-invoicing positively affects users’ trust.

One of the most necessary steps in the development of online trust is to assure users that their personal data will be safe (Chen and Barnes 2007). Perceived security involves a set of procedures, mechanisms and computer programs to guarantee the integrity and privacy of the information transmitted (Tsiakis and Sthephanides 2005). Therefore, security is a key determinant affecting users’ online trust and helps them overcome the perceived risk (Pavlou 2003; Chen and Barnes 2007).

We will analyze the effect of this perception on trust in e-invoicing, in the same way as other authors have already tested this relationship for ITs such as e-banking, e-commerce and e-payment (Kim and Ahn 2006; Chen and Barnes 2007; Yu and Tao 2009; Kim et al. 2010b; Shin 2010). The employment of e-invoicing should be accompanied by a corresponding security policy, which should establish some norms related to the framework of trust (Kaliontzoglou et al. 2006). In this context, we propose the following hypothesis:

H4

Perceived security about e-invoicing has a positive effect on user trust.

The relationship between PU and trust has been controversial. While several works have found that PU influences initial user trust towards an IT (Koufaris and Hampton-Sosa 2004; Chen and Barnes 2007), other authors consider that post-use trust is an important antecedent of PU (Pavlou 2003; Gefen et al. 2003; Holsapple and Sasidharan 2005; McCloskey 2006). The latter research strand states that trust in an IT improves users’ evaluations of its usefulness (Gefen et al. 2003; Cao et al. 2005; Tung et al. 2008), provides expectations of successful interactions and improves IT employment (Pavlou and Gefen 2004; Rotchanakitumnuai and Speece 2009). We propose that, without trust in e-invoicing, PU cannot guarantee that users will actually employ this IT in their business activity (Rotchanakitumnuai and Speece 2009). Therefore, post-use trust influences the advantages perceived by users from the employment of e-invoicing, improving their perceived usefulness. We hypothesize the following relationship:

H5

Trust in e-invoicing will positively affect the user firms’ perceived usefulness.

The main behavioral consequence of the successful implementation of an IT is the improvement in performance derived from its employment, and this is determined by the experiences of users during their interaction with the IT. With respect to e-invoicing, we analyze whether the perceptions of usefulness, security and trust enhance the performance of the firm.

Research based on DeLone and McLean’s model of Information System success includes PU as a determinant of user satisfaction (Seddon and Kiew 1994; Seddon 1997; Konradt et al. 2006). Users who consider the IT useful will be more satisfied with their interaction and, therefore, value the effect of the IT on their performance more highly (Bhattacherjee 2001; Konradt et al. 2006; Tung et al. 2008). Devaraj et al. (2002) establish that the perceived usefulness of e-commerce is a significant antecedent of consumer performance. The fact that the use of e-invoicing decreases administrative errors and lowers operational costs, among others benefits, makes firms feel more satisfied with this IT and evaluate their performance positively. We hypothesize the following relationship:

H6

The perceived usefulness of e-invoicing has a positive effect on firm performance.

Moreover, if the level of perceived security in the IT is very low, users are unlikely to continue using it until solutions are implemented to allay their fears (Tsiakis and Sthephanides 2005; Yu and Tao 2009). Some studies find that users’ perception of security dominates their decisions to use e-payment systems (Yu and Tao 2009; Kim et al. 2010b). Similarly, we consider that the perceived security of e-invoicing will improve performance. We propose the following hypothesis:

H7

The perceived security of e-invoicing has a positive effect on firm performance.

Regarding the relationship between trust and performance, the lack of trust in an IT usually hinders the achievement of the desired results. Lee and Turban (2001, p. 81) consider that users’ trust is related to three factors: (1) the perceived technical competence of the IT, (2) the perceived performance level of the IT, and (3) the human operator’s understanding of the characteristics and processes of the system. The influence of trust on performance seems evident (Pavlou 2002; Pavlou and Gefen 2004) as the former improves user behavior with the IT and increases the likelihood that the expected benefits will be obtained (Lin and Wang 2006; McCole et al. 2010). Therefore, we will test the following relationship for e-invoicing:

H8

Trust in e-invoicing positively influences firms’ performance.

Figure 1 shows the research model and hypotheses.

Fig. 1
figure 1

Research model

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6 Methodology

6.1 Sample

Since 2003, Spanish legislation has allowed the use of e-invoicing, giving it the same value as its paper equivalent. According to the Spanish Tax Agency, the only requirements for a firm that wishes to adopt e-invoicing are: to accept the legal conditions established by the EU, to have a computer and to establish an Internet connection. Moreover, the Tax Agency and the Spanish Banking Association have elaborated a standardized e-invoicing software called “Facturae”, which can be downloaded free of charge by any firm. In this way, they hope to eliminate hard-copy invoices and bring about savings of 15,000 million euros 1.5 % of the country’s GDP.

In order to carry out this research, a Computer Assisted Telephone Interviewing (CATI) survey was conducted. The information refers to the firm as a whole, not to each of its employees. Consequently, the questionnaires were addressed to the managers responsible for the use of IT in the firm and they were requested to answer on behalf of the firm. The data were compiled between the months of October and December 2007.Footnote 1

To guarantee the representativeness of the sample, random quota sampling was employed, according to sector and size criteria and the distribution of Spanish firms. A total of 1,443 telephone calls were made and 1,193 valid surveys were obtained. Our sample is representative of the distribution of Spanish firms with respect to the cited criteria. The sample error is 2.76 % (95.5 % degree of confidence). We selected all the firms that had employed e-invoicing: 109 firms. There were no restrictions about the system used (for example, PDF, XML, EDIFACT, html, doc, xls, or jpeg) in order to avoid limitations derived from the non-application of a specific system. After the refining process, a total of 100 valid cases were obtained, 8.38 % of the firms contacted. This percentage of e-invoicing use is similar to the acceptance rate of this IT in Spain at the time the study was carried out (6.10 %, according to Telefonica 2008).

6.2 Operationalizing variables and measures

The constructs included in our research model (shown in ellipses in Fig. 1) are all latent factors, so the observed indicators that reflect each concept must be defined. To this end, we studied the scales proposed in previous research in depth (Table 1). All of them were measured using 7-point Likert scales (1, totally disagree; 7, totally agree). Perceived Usefulness (PU) was obtained from the Technology Acceptance Model (Davis et al. 1989), and Perceived Security (PS) refers to the need for the e-invoice to guarantee the safe transmission of the information (O’Cass and Fenech 2003; Pikkarainen et al. 2004). Habit has been measured based on a scale included by Gefen (2003). Following Wang and Lead (2007), the trust construct has been selected and designed in a way that should lead to understanding how IT mechanisms affect firms’ performance. We have treated trust as a unitary concept which analyzes whether e-invoicing is trustworthy and reliable (Lee et al. 2007; Lemire et al. 2008).

Table 1 Measurement of the variables
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Lastly, firm’s perceived performance has been measured from the non-financial perspective. This perspective is consistent with other research which chooses non-financial measures to assess global performance and tries to go beyond an exclusively technology perspective (see, for example, Weill and Olson 1989 and Ifinedo and Nahar 2009). It involves the firm’s perception of its own managerial performance and refers to benefits that the firm considers that it has obtained due to the implementation of e-invoicing. Non-financial measures have a strong relationship with the drivers of user firm behavior contained in our model since they are variables of the same nature, related to the firm’s perceptions and beliefs about the employment of the IT. Taking into account the advantages of non-financial measures explained in previous sections, we can state that, for our research, they are better predictors of performance because they contain information that is not reflected in financial data, such as the relationship with customers and suppliers, and they are more closely linked to organizational strategies than the measures in the technology perspective (Kaplan and Norton 1992; Hauser et al. 1994; Banker et al. 2000). Moreover, non-financial measures show the link between the benefits derived from IT use and the firm’s satisfaction with the IT (Stivers et al. 1998; Joseph et al. 1999). Our focus is based on the research of Park et al. (2007) and Kositanurit et al. (2006), which measures IT success through features such as enhanced productivity, task performance improvement, decision effectiveness and the time necessary to carry out a task. We develop a scale with four items, which are adapted to the characteristics of the e-invoice. The first item is derived from Igbaria et al. (1997) and Gefen et al. (2005) and describes the enhancement of the productivity of the job (PERF1). Other items are related to the reduction of the cost of performing tasks (PERF2) and to improvements in the relationships with customers and suppliers (PERF3) (Kositanurit et al. 2006). Furthermore, the degree of overall satisfaction with e-invoicing has been included (PERF4) (Park et al. 2007).

It must be highlighted that the absence of common method bias was corroborated, since Harman’s single factor test found that all the indicators do not load onto a single factor (Podsakoff et al. 2003).

Before carrying out the statistical analyses, we specify how we measure our variables and evaluate whether the scales employed to determine factors are reflective or formative in nature. Since the research of Diamantopoulos and Winklhofer (2001), the need to adequately determine the character of the constructs has been stressed, due to the serious consequences that an incorrect specification would entail for the statistical validity of the study’s findings (Jarvis et al. 2003; Mackenzie et al. 2005; Hair et al. 2012). Reflective indicators should be internally consistent and equally valid indicators of the underlying construct. Formative indicators are those which jointly cause the conceptual and empirical meaning of a construct (Jarvis et al. 2003). Dropping a formative indicator may omit a unique part of the latent construct and change the meaning of the variable.

Jarvis et al. (2003) provide a set of practical guidelines to distinguish whether a construct is reflective or formative. Firstly, we should analyze the direction of causality between construct and measure implied by the conceptual definition. In our model, the indicators were manifestations of their construct. Therefore, changes in one indicator should not cause changes in the overall construct, while changes in the underlying construct generate changes in the indicators (Fornell and Bookstein 1982). Secondly, we checked that all the indicators of a construct were conceptually interchangeable, so they had a similar content and shared a common theme. The elimination of one indicator would not alter the conceptual domain of the construct because all facets of the construct should be adequately represented by the remaining indicators (Bollen and Lennox 1991). Thirdly, we verified that indicators inherent to the same factors co-vary with each other; in such a way that, if one of these indicators experiences any change, it is also reflected in the other indicators. This is because these indicators involve the same underlying latent construct. Finally, we observed that the nomological net for the indicators of each scale does not differ, since the indicators have same antecedents and consequences. We can state that these four requirements hold for all the scales of the constructs analyzed and that, therefore, they are reflective.

6.3 Measurement scale assessment

In order to guarantee measurement reliability and validity, a confirmatory factor analysis (CFA) containing all the multi-item reflective constructs in our framework was estimated with EQS 6.1 (Bentler 1995), using the maximum likelihood method. The results obtained are shown in Table 2.

Table 2 Internal consistency and convergent validity of the theoretical construct measures
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The results suggest that our measurement model provides a good fit to the data: S–B X2 = 167.91, df = 94, p = 0.00; RMSEA = 0.089; NFI = 0.875; NNFI = 0.907; CFI = 0.938. As evidence of convergent validity, the CFA results indicate that all items are significant (p < 0.01), related to their corresponding factors, whose standardized loadings are higher than 0.60 (Bagozzi and Yi 1988), and have an R2 higher than 0.50 (Jöreskog and Sörbom 1993).

Table 3 also demonstrates the high internal consistency of the constructs. The composite reliability of each factor was higher than 0.60 (Bagozzi and Yi 1988), the average variance extracted (AVE) was also greater than 0.50 (Fornell and Larcker 1981) and Cronbach’s alpha values exceeded the reference value of 0.7 (Nunnally and Bernstein 1994).

Table 3 Discriminant validity of the theoretical construct measures
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As can be seen in Table 3, evidence for the discriminant validity of the measures was provided by checking that none of the 95 % confidence intervals of the latent factor correlation matrix contained a value of 1.0 (Anderson and Gerbing 1988). On the basis of these criteria, we concluded that the measures in the study exhibited sufficient evidence of reliability and convergent and discriminant validity.

7 Results

We tested the proposed conceptual model (Fig. 1) using structural equation modeling. The empirical estimations for the main effects are shown in Table 4. The goodness of fit indices surpass the limits recommended by Hair et al. (1998): S–B X2 = 170.55; df = 96; p < 0.00; NFI = 0.874; NNFI = 0.909; CFI = 0.927; IFI = 0.928; RMSEA = 0.088. The global explanatory power of our model for performance is 60 %.

Table 4 Structural model results
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An examination of the estimated model parameters shows that habit influences the user’s perceptions of e-invoicing. The more frequently the tool is used, the higher the perceived security (β1 = 0.33), the usefulness derived from use (β2 = 0.39) and trust in the IT (β3 = 0.24). So, we can affirm that habit causes an increase of trust in e-invoicing and more awareness of security and of its benefits. H1, H2 and H3 are supported. If we only take into account the significant relationships in the model, the standarized global effect of habit on performance is 0.37. On the basis of our findings, we would recommend that user firms try to encourage the continous employment of e-invoicing in order to improve performance. This employment will promote the development of trust and favorable perceptions of the IT. The encouragement must avoid coercion, rewarding employees who apply e-invoicing with incentives related to the profits obtained by the firm from the employment of the IT. In that way, employees who use e-invoicing would try to apply it properly and generate habit in the firm since achieving a positive performance will be to their benefit.

The security perceived by the user firm significantly improves trust (β4 = 0.58) and performance (β7 = 0.25). H4 and H7 are supported. These results highlight the importance of designing secure systems of e-invoicing that ensure the correct transmission of data in order to provide users with the greatest possible guarantees and improve the firm’s performance. A firm that receives an invoice electronically needs to be sure about who it has come from and that the document has not been manipulated during the process. Thus, it is advisable for user firms to invest in security in order to transmit trust to their partners and implement other systems that enhance e-invoicing, such as the digital signature. The perceived security of e-invoicing will improve the behavior of the firm. The elaboration and transmission of a set of “good practices” for e-invoicing by its developers and public administrations, including questions of security, would also be interesting. Security regulation will increase firms’ trust in the IT and perceived performance because the intervention of the public sector guarantees its validity, authenticity and standardization.

Trust influences perceived usefulness (β5 = 0.27) but it does not have a direct effect on performance. Therefore, for the data analyzed, H5 is supported and H8 is rejected. In this way, trust in the IT will allow firms to be able to perceive the benefits of the IT more realistically, accelerate the learning process and improve future actions. We would advise firms that wish to promote trust in e-invoicing to make an effort to deal with the psychological barriers involved in its employment. These psychological barriers can be overcome via improvements in employee training, not only of those that use the tool but of all the staff in the firm. Training decreases levels of resistance, improves user habits and increases the possibility of a successful use of the IT (Bradford and Florin 2003). The firm will acquire more trust in e-invoicing if it eliminates any kind of prejudice and resistance from its employees.

Perceived usefulness is the most important factor influencing firms’ performance (β6 = 0.57). This result indicates that the greater the perceived usefulness of e-invoicing, the better the firms’ evaluation of their performance. H6 is supported. PU acts as a mediator between habit and trust in e-invoicing, on the one hand, and the firms’ final behavior, on the other. To reinforce PU, firms should adequately communicate the main advantages of e-invoicing to their employees. In this way, they will know what e-invoicing really is, consider it an opportunity instead of a threat, and better appreciate the improvements in efficiency that can be obtained. Similarly, informational advertising campaigns carried out by developers and public administrations could also increase perceived usefulness and, thus, enhance the performance derived from the application of e-invoicing.

8 Discussion and conclusions

In spite of the numerous advantages of e-invoicing, its diffusion rate is much lower than initially expected. Previous research on this IT focuses on adoption and the reasons for the first use, without considering the behavior of users after continuous employment. This work has analyzed the experiences of user firms with e-invoicing and identifies factors that promote the use and development of this IT and improve firms’ performance.

The first important conclusion is the role of habit in the diffusion of e-invoicing. The benefits of this IT cannot be derived from its first use but only from continuous use. From our results it can be concluded that, if a firm habitually uses e-invoicing, it will perceive more usefulness, security and trust in the use of the technology. These factors explain the subsequent improvement in performance from IT use, which will consolidate previously acquired habit. Habitual use leads to “tunnel vision” (Verplanken and Orbell 2003) and modifies the amount of information employed to take the adoption decision. It blurs the effect of previous evaluations and allows experienced users to modify their beliefs and decisions in the post-use context. If the user firm is in the habit of continuously employing a particular IT, it will know its features in depth, perceive greater advantages and improve its performance. Thus, habit constitutes the cornerstone for the post-use of an IT, ensuring its long-term viability (Bhattacherjee 2001; Premkumar and Bhattacherjee 2008).

Secondly, we would like to highlight the effects of perceived security, which are an important aspect in user firm behavior. For the firm to accept the IT, it must be sure that the information provided will not be used for fraudulent goals. If the firm finds security during its first interactions, it will trust in the benefits that could be obtained as well as in the achievement of the goals it initially expected, so its evaluation will be more positive. Thus, security enhances firm trust and gives the user a perception of better performance.

Thirdly, the role played by perceived usefulness in e-invoicing can be highlighted. This variable exerts a strong influence on firm performance and acts as a mediator of trust. As can be observed in various reports on e-invoicing (European Commission 2009), cutting costs and reducing administrative errors are important factors in the decision to implement this tool. Our results reaffirm these statements using information related to the direct experience of user firms and highlight the importance of the benefits obtained for the continued use of the IT. Usefulness is a sufficient condition for firms to increase e-invoicing use. Finally, it is important to stress that trust in e-invoicing enhances the firms’ performance because of the effect of trust on perceived usefulness.

8.1 Contributions

The results obtained from the present work make an important contribution to the literature and have several implications for firms.

One of the main interests of our research is that, to the best of our knowledge, it is one of the first studies that have investigated the performance of experienced users of e-invoicing. The few papers on this IT are usually descriptive and/or exploratory. Our results have helped to fill this gap, at least partially, by empirically testing the importance of habit, perceptions and trust in firms with experience in the use of e-invoicing. These firms can make a significant contribution to the diffusion of e-invoicing because, if they are satisfied with the performance obtained, they will disseminate positive word-of-mouth that may attract new firms. They will promote the idea among the firms in their environment, build support, overcome resistance and ensure that the tool is implemented. In this way, false beliefs about the adoption and subsequent use of the IT could be eradicated and the limitations that are impeding its diffusion would be overcome.

Another contribution of our research is the proposal of a comprehensive performance framework for e-invoicing based on non-financial measures. According to our results, firms interested in adopting e-invoicing will discover the benefits related to its use as well as its effects on their performance because non-financial measures give an overview of the application of the IT that goes beyond a financial or technology perspective. In order to achieve this improved performance, firms should use e-invoicing continuously and develop a habit that allows them to benefit from all the advantages of the IT. As Gefen (2003) states, habit creates a positive information feedback loop in which the IT will gain more and more market share due to the avoidance of some switching costs. Developers must design systems of e-invoicing that suit customers’ habits and encourage its diffusion.

8.2 Limitations and future lines

As with any investigation, our study has certain limitations. Firstly, we should mention our use of cross-sectional data, which means that our analysis lacks a temporal dimension so we cannot observe the evolution in firms’ acceptance of technology. Consequently, as a future line of research, we want to test the model presented here over a continuous period, thereby determining the variation in the importance of the perceptions and performance in successive years. Secondly, we would also like to analyze the perceptions of firms that have not yet adopted e-invoicing and compare them with the behavior of user firms. This comparison will allow us to identify the beliefs of non-user and user firms and define different theoretical frameworks and models for each. Lastly, in future research, we will test the development of e-invoicing in different countries, in order to make a cross-national comparison and to identify the differences in habit, perceptions, trust and performance.