Abstract

Technology Transfer and Technology Diffusion body of knowledge emerge from the research interest to explore the demand side of technology transfer by identifying the firm’s technology readiness to operate a new technology—product and process—in the context of the transfer of technology from a single source to multiple receivers/users—termed vertical diffusion—, where the adoption is by mandate. Demarcating the e-Invoice document as technology transfer object, this paper presents results of quantitative study performed with data collected from a 137 small retail firms, oriented to identify their technology readiness in terms of technology infrastructure and skills to operate under the electronic invoice legal procedure, as well as their perceived barriers for the diffusion. Results of factor analysis reveal insufficient information among all the participant firms, reflecting poor communication from the technology source, low awareness for the software solution available and of the competences/skills required to operate it as well as a passive attitude from the adopter who leans in a third party option to face the mandate.

Highlights

  • Two key Management of Technology (MOT) concepts to take a technological innovation to its end user had been largely studied: Technology Transfer and Technology Diffusion

  • Using a mixed research approach, the study was structured in two stages, being the first of qualitative nature in which materials collected from the technology source (SAT webpage) as well as from the technology usersto-be through semi structured interviews to identify their knowledge and awareness regarding e-Invoice legal platform, the electronic document components as well as about the technical infrastructure required for the use, the players involved and available to support the operation of the compulsory procedure on the web

  • To operate the e-invoice process, knowledge about technology infrastructure should be completed with the folio numbering and the authentication procedure, while the operations requires to be tested with the main business partners systems due to the two way nature of the invoice

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Summary

Introduction

Two key Management of Technology (MOT) concepts to take a technological innovation to its end user had been largely studied: Technology Transfer and Technology Diffusion. Putting the pieces together the research interest is to explore the demand side of technology transfer by identifying the firm’s technology readiness to operate a new technology—product and process—in the context of the transfer of technology from a vertical diffusion perspective, understood as a single source to multiple receivers/users, where the adoption is by mandate This complex context of interest is operationalized in a research purpose in which boundaries are set in the retail small size firms segment to engage in electronic processes in response to mandatory technology policies of a country, as a means to generate information useful for the technology implementation process. Analysis in such a research context provides its unique characteristic to this paper supporting the originality of the study object

Technology Transfer
Technology Diffusion
Demarcating the Transfer Object
Evaluation
Technology Description
Business Processes Involved
Research Approach
Findings
1.12 Operation test with business partners
Perceived Technology Usefulness
Readiness
Benefits register in accountancy operations
Perceived Barriers and Advantages
Conclusions
Technology investment for E-Invoice operation has high ROI risk

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