A Study on the Introduction of Electronic Invoice by Exporting Companies Using Technology Acceptance Model

Digital trade refers to the application of digital technology in the traditional trade method, and is evaluated to play a big role in improving the traditional trade process and improving efficiency. In particular, the introduction and use of e-invoicing is evaluated to contribute to the promotion of international trade by minimizing trade transaction costs between the parties to the transaction. The introduction and use of e-invoicing is being discussed in various ways in multilateral, bilateral, and multilateral trade agreements. This study analyzed the effect of innovation and economic feasibility, which are external factors of a company, on the intention to introduce and use e-invoicing systems and use e-invoicing by domestic export companies using the technology acceptance model. In the future, it is judged that the use of e-invoicing by Korean export companies will contribute to innovating and optimizing the global trade process, and it was suggested that it is necessary to actively introduce an e-invoicing system to secure the external competitiveness of Korean export companies.