Abstract
Electronic invoice processes are characterized by various software solutions, legal uncertainty, heterogeneous demands, lack of know how, and information system infrastructure incompatibilities. Due to this complexity and the uncertainty that companies face, a holistic map of risk factors of e-invoice processes is required. Companies must be conscious not only about potential opportunities but also about potential risks before they change their business processes and their information systems’ architecture. Potential risk factors are identified theoretically and empirically evaluated with a quantitative expert survey that investigates risk probabilities and potential losses associated with these factors. The empirical analysis reveals that the investigated factors are valid and reliable. After conducting an explorative factor analysis, 37 statistically significant risk factors are grouped into ten risk dimensions: process organization, standard, environment, project management, strategy, acceptance, system, process execution, security, and change management.
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