Intention to Adopt Digitalized E-Invoicing Systems among Small and Medium Enterprises (SMEs) in China: A PRISMA-Guided Systematic Review

Abstract

This study used a PRISMA guided Systematic Literature Review to synthesize 28 peer-reviewed studies published between 2015 and 2025. The aim was to examine Chinese SMEs’ intention to adopt digitalized e-invoicing in China and closely related, invoice-proximate digitalization. As the literature on Chinese SME’s e-invoicing strategies was found to be scarce, the scope of the study was expanded. The evidence found clustered within a TOW-UTAUT institutional framework. This precluded that technological benefits (relative advantage, compatibility, trialability) and organizational readiness (top-management support, IT capability, training) increase intention, while complexity, integration burden, and security/privacy risks dampen it. Additionally, individual-level trust and perceived risk shape acceptance of public/platform services, and environmental forces, standards, mandates/clearance regimes, buyer/platform pressure. They often catalyze intention into use. Additionally, it was found that most studies that focus on digitalization or e-invoicing use methodologies like survey/PLS-SEM, qualitative/case work, and quasi-experimental designs. However, recent years show growth in policy-analytics. This links e-invoicing to compliance and reporting outcomes. The review thus proposes an integrative China-specific framework and offers policy and managerial guidance. It pairs phased mandate with investments in service-design, standardization and building SME capabilities. It also underscores leveraging invoice data for finance.