CHARTING THE EVOLUTION OF E-INVOICING RESEARCH: A GLOBAL BIBLIOMETRIC REVIEW OF PUBLICATIONS TRENDS

Abstract

Electronic invoicing (e-invoicing) has emerged as a crucial component of digital transformation strategies across the public and private sectors. However, scholarly investigations into this domain remain fragmented. This study conducts a comprehensive bibliometric analysis to trace the global evolution of e-invoicing research, identify leading contributors, and uncover thematic patterns. Using a structured search of the Scopus database, 398 records were initially retrieved and subsequently refined to 375 documents through data cleaning and standardization. Analytical tools such as Scopus Analyzer and VOSviewer were employed to examine co-authorship networks, keyword co-occurrence, and citation dynamics. The findings reveal a notable rise in publication activity after 2015, with significant growth from 2021 to 2024. Moreover, China, Germany, Brazil, and the United States (US) lead in publication output, while Finland and the United Kingdom (UK) demonstrate high citation impact and collaborative strength. Prominent themes identified include digital invoicing systems, Electronic Data Interchange (EDI), and blockchain technology, indicating a strong convergence between technological innovation and regulatory frameworks. The analysis also highlights key contributors to the field and the most influential studies, providing insights into the research community’s structure. Despite the increasing volume of publications, the results indicate limited international collaboration and a concentration of studies within specific thematic clusters. This bibliometric review contributes to understanding how e-invoicing research has developed over time and offers a foundation for future investigations into its adoption, implementation, and governance. In addition, the study underscores the need for broader interdisciplinary research to enhance the maturity and practical relevance of the field.