Status : Verified
| Personal Name | Albao, Jenny Lou D. |
|---|---|
| Resource Title | The Future of e-invoicing adoption in Philippine SMEs: a technology foresight through scenario building |
| Date Issued | 18 December 2025 |
| Abstract | This study applies technology foresight and scenario planning to examine the future of e-invoicing adoption among Philippine small and medium enterprises (SMEs), with a focus on firms in the National Capital Region. Grounded in the government’s ongoing digitalization and tax reform agenda, the study seeks to identify the major driving forces and critical uncertainties that will shape SME e-invoicing uptake, construct plausible alternative futures, and derive robust strategies that remain valid across multiple outcomes. Using technology foresight guided by Professor Glen A. Imbang’s Ten Stages of Technology Foresight, presented in the Strategic Management course of the Master of Technology Management program at the University of the Philippines, the study identified key predictable variables and critical uncertainties. It also combines environmental scanning (PESTLE and SWOT analyses) and a survey of 15 respondents, comprising SME owners or managers, BIR officers, and solution providers to rank the relative importance and uncertainty of these variables, which then informed three core scenarios: 1. Digital Transformation Leap 2. Controlled Compliance, 3. Stagnant Transition. The assessment shows that the most likely near-term trajectory is a compliance-driven environment with coexisting pockets of stagnation and emerging islands of full digital transformation, leading to a grand scenario where strategic focus shifts from choosing a single future to managing transitions between these states. The study recommends a set of robust strategies, including phased and simplified regulation, open standards and interoperability, institutionalized cybersecurity and data governance, tiered requirements and targeted support for SMEs, strong capacity-building programs, vendor accreditation, and the systematic use of e-invoicing data for SME finance. These findings provide practical guidance for policymakers, financial institutions, solution providers, and S |
| Degree Course | Master of Technology Management |
| Language | English |
| Keyword | E-invoicing; Technology foresight; SMEs |
| Material Type | Thesis/Dissertation |
Preliminary Pages
132.20 Kb
Category : F - Regular work, i.e., it has no patentable invention or creation, the author does not wish for personal publication, there is no confidential information.
Access Permission : Open Access