Facturación electrónica: tendencias temáticas

La facturación electrónica es un documento digital que tiene validez fiscal y que se emite y se recibe en formato electrónico. La facturación electrónica tiene ventajas como la reducción de costos, la agilización de procesos, la mejora de la seguridad y la transparencia, y el cuidado del medio ambie...

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Autores:: Guerrero Orozco, Katine Isabel
Villadiego Bolaño, Esteban David
Reyes Rivero , Camila Andrea

Tipo de recurso:: Trabajo de grado de pregrado

Fecha de publicación:: 2023

Institución:: Universidad Cooperativa de Colombia

Repositorio:: Repositorio UCC

Idioma:

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repository_id_str
dc.title.none.fl_str_mv	Facturación electrónica: tendencias temáticas
title	Facturación electrónica: tendencias temáticas
spellingShingle	Facturación electrónica: tendencias temáticas Facturación Comercio electrónico Facturación electrónica Invoicing Electronic invoicing Electronic commerce
title_short	Facturación electrónica: tendencias temáticas
title_full	Facturación electrónica: tendencias temáticas
title_fullStr	Facturación electrónica: tendencias temáticas
title_full_unstemmed	Facturación electrónica: tendencias temáticas
title_sort	Facturación electrónica: tendencias temáticas
dc.creator.fl_str_mv	Guerrero Orozco, Katine Isabel Villadiego Bolaño, Esteban David Reyes Rivero , Camila Andrea
dc.contributor.advisor.none.fl_str_mv	Llanos Ayola, Jones Rafael Fajardo Pereira, Johana Elisa
dc.contributor.author.none.fl_str_mv	Guerrero Orozco, Katine Isabel Villadiego Bolaño, Esteban David Reyes Rivero , Camila Andrea
dc.subject.none.fl_str_mv	Facturación Comercio electrónico Facturación electrónica
topic	Facturación Comercio electrónico Facturación electrónica Invoicing Electronic invoicing Electronic commerce
dc.subject.other.none.fl_str_mv	Invoicing Electronic invoicing Electronic commerce
description	La facturación electrónica es un documento digital que tiene validez fiscal y que se emite y se recibe en formato electrónico. La facturación electrónica tiene ventajas como la reducción de costos, la agilización de procesos, la mejora de la seguridad y la transparencia, y el cuidado del medio ambiente. Sin embargo, también presenta algunos desafíos y problemáticas a nivel mundial, como la diversidad de normativas, la interoperabilidad, la adaptación tecnológica, la ciberseguridad y la brecha digital. Esta investigación tiene como objetivo indagar en la literatura científica relacionada con la facturación electrónica. Se aplico una metodología cuantitativa y descriptiva para llevar a cabo un análisis bibliométrico en una muestra de 178 documentos, los cuales fueron recolectados de la base de datos Scopus con las palabras claves facturación electrónica, facturación y comercio electrónico como fuente de información los cuales cumplen con todos los parámetros para esta investigación. Para la presentación de estos resultados se utilizó el análisis sistemático suministrado por el programa R Studio generando una serie de gráficas donde se puede ver la relevancia que se tiene de la facturación electrónica en diferentes ámbitos aplicables.
publishDate	2023
dc.date.accessioned.none.fl_str_mv	2023-11-27T19:56:42Z
dc.date.available.none.fl_str_mv	2023-11-27T19:56:42Z
dc.date.issued.none.fl_str_mv	2023-11-22
dc.type.none.fl_str_mv	Trabajo de grado - Pregrado
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dc.identifier.uri.none.fl_str_mv	https://hdl.handle.net/20.500.12494/53565
dc.identifier.bibliographicCitation.none.fl_str_mv	Guerrero Orozco, K. I., Villadiego Bolaño, E. D. Y Reyes Rivero, C. A. (2023). Facturación electrónica: tendencias temáticas [Tesis de pregrado, Universidad Cooperativa de Colombia]. Repositorio Institucional Universidad Cooperativa de Colombia. https://repository.ucc.edu.co/handle/20.500.12494/53565
url	https://hdl.handle.net/20.500.12494/53565
identifier_str_mv	Guerrero Orozco, K. I., Villadiego Bolaño, E. D. Y Reyes Rivero, C. A. (2023). Facturación electrónica: tendencias temáticas [Tesis de pregrado, Universidad Cooperativa de Colombia]. Repositorio Institucional Universidad Cooperativa de Colombia. https://repository.ucc.edu.co/handle/20.500.12494/53565
dc.relation.isversionof.none.fl_str_mv	Andino, J. J., Castaneda, P. R., Shah, P. K., & Ellimoottil, C. (2021). The Impact of Video Visits on Measures of Clinical Efficiency and Reimbursement. Urology Practice, 8(1), 53-57. https://doi.org/10.1097/UPJ.0000000000000149 Au, Y. A., & Kauffman, R. J. (2001). Should we wait? Network externalities, compatibility, and electronic billing adoption. Journal of Management Information Systems, 18(2), 47-63. https://doi.org/10.1080/07421222.2001.11045678 Ballout, O. M. K., Harb, A. S. M., Bataineh, L. M. A., Shahwan, Y., & Zereban, A. (2023). The Expected Effect of Electronic Billing in Increasing the Efficiency of Tax Collection in Jordan (pp. 840-849). https://doi.org/10.1007/978-3-031-39158-3_78 Bartholomew, D. (2005). Paper or ether? Industry Week, 254(2), 26-33. Bright, J. (2004). At least it will please the couch potatoes. Total Telecom, JULY, 18. Brown, T. (2001). It’s in the bag. Printing World, 276(7), 28. Cedillo, P., Garcia, A., Cardenas, J. D., & Bermeo, A. (2018). A Systematic Literature Review of Electronic Invoicing, Platforms and Notification Systems. 2018 5th International Conference on eDemocracy and eGovernment, ICEDEG 2018, 150-157. https://doi.org/10.1109/ICEDEG.2018.8372338 Chrimes, D. (2022). Big data analytics of predicting annual US Medicare billing claims with health services. Proceedings - 2022 IEEE International Conference on Big Data, Big Data 2022, 2747- 2754. https://doi.org/10.1109/BigData55660.2022.10020524 Clayton, L., Harper, J. S., & Moates, W. H. (2002). Hamilton Center, Inc. Proceedings - Annual Meeting of the Decision Sciences Institute, 82-86. El-Manaseer, S. A., Al-Kayid, J. H., Al Khawatreh, A. M., & Shamim, M. (2023). The Impact of Digital Transformation on Combating Tax Evasion (Electronic Billing System as a Model) (pp. 679-690). https://doi.org/10.1007/978-3-031-39158-3_63 Fan, T., Workman, A. D., Miller, L. E., Sakats, M. M., Rajasekaran, K., Brant, J. A., Parasher, A. K., Huckins, D., Aliphas, A., Glicksman, R., Eskander, A., & Glicksman, J. T. (2021). The Impact of COVID‐19 on Otolaryngology Community Practice in Massachusetts. Otolaryngology–Head and Neck Surgery, 165(3), 424-430. https://doi.org/10.1177/0194599820983732 Ghaith, M. M., Alzuod, M. A., & Al-Okaily, M. (2023). The Effect of Information Sensitivity and Usage on Consumer Privacy: The Case of Electronic Payment Systems (pp. 391-401). https://doi.org/10.1007/978-3-031-17746-0_32 Guerin, T. F. (2023). Evaluating impacts of paper and electronic billing and invoicing business systems from an environmental and energy perspective. Environmental Science and Pollution Research, 30(37), 88095-88110. https://doi.org/10.1007/s11356-023-28689-1 Henage, C. B., McBride, J. M., Pino, J., Williams, J., Vedovi, J., Cannady, N., Buno, L. R., Chatman, T., Busby-Whitehead, J., & Roberts, E. (2021). Educational Interventions to Improve Advance Care Planning Discussions, Documentation and Billing. American Journal of Hospice and Palliative Medicine®, 38(4), 355-360. https://doi.org/10.1177/1049909120951088 Hernández Sampieri, R. (1991). Metodología de la investigación /. [Book]. McGraw-Hill. Hernández Sampieri, R. (2010). Metodología de la investigación (C. Fernández Collado & Pilar. Baptista Lucio, Eds.; 5 ed.) [Book]. McGraw-Hill. K. Crone, R. (2000). How “internet bill presentment” changes the deployment strategy of home banking and online payment. En Financial Services Information Systems. https://doi.org/10.1201/9780203997611 Kolokotronis, N., Margaritis, C., Papadopulou, P., Kanellis, P., & Martakos, D. (2002). An integrated approach for securing electronic transactions over the Web. Benchmarking, 9(2), 166-181. https://doi.org/10.1108/14635770210421836 Kumar Bajaj Agrawal, P., Giri, B., Gupta, P., Khatri, R., & Devkota, S. (2022). Integrated Electronic Health Record System in a Tertiary Care Centre: A Single Centre Implementation Experience. Journal of Nepal Medical Association, 60(248), 413-415. https://doi.org/10.31729/jnma.7445 Lee, P.-M., Yau, C.-S., Tan, K.-K., & Chee, M.-F. (2002). Predictive model on the likelihood of online purchase in e-commerce environment. Proceedings - Annual Meeting of the Decision Sciences Institute, 569-574. Liang, L., Hou, J., Uno, H., Cho, K., Ma, Y., & Cai, T. (2022). Semi-supervised approach to event time annotation using longitudinal electronic health records. Lifetime Data Analysis, 28(3), 428-491. https://doi.org/10.1007/s10985-022-09557-5 Lillywhite, K. (2004). Billing and wooing. Telecommunications International, 38(2), 40-41. Linfield, G. H., Patel, S., Ko, H. J., Lacar, B., Gottlieb, L. M., Adler-Milstein, J., Singh, N. V, Pantell, M. S., & De Marchis, E. H. (2023a). Evaluating the comparability of patient-level social risk data extracted from electronic health records: A systematic scoping review. Health Informatics Journal, 29(3). https://doi.org/10.1177/14604582231200300 Linfield, G. H., Patel, S., Ko, H. J., Lacar, B., Gottlieb, L. M., Adler-Milstein, J., Singh, N. V, Pantell, M. S., & De Marchis, E. H. (2023b). Evaluating the comparability of patient-level social risk data extracted from electronic health records: A systematic scoping review. Health Informatics Journal, 29(3). https://doi.org/10.1177/14604582231200300 Lunn, M. (2002). Using business models and revenue streams for digital marketplace success. Information Management and Computer Security, 10(1), 20-27. https://doi.org/10.1108/09685220210417472 Luo, W., Cook, D., Joseph, J., & Ganapathy, B. (2000). An exploratory framework for understanding electronic bill presentment and payment model selection. Human Systems Management, 19(4), 255-264. Major, L. E., & Turner, M. G. (2003). Assessing the information management requirements for behavioral health providers. Journal of Healthcare Management, 48(5), 323-333. https://doi.org/10.1097/00115514-200309000-00009 Mekala, S., Thanagaraj, M., Chandranath, M., & Kumaran, K. K. V. (2017). An intelligence super mart billling system. International Journal on Smart Sensing and Intelligent Systems, 2017(Specialiss), 414-425. https://doi.org/10.21307/ijssis-2017-260 Pinheiro, J. M., Diogo, T. R., & Samagaio, A. (2021). Tax Compliance: Factors that Influence Taxpayer Invoice Requests in Portugal. Review of Business Management, 23(4), 619-634. https://doi.org/10.7819/rbgn.v23i4.4133 Pozo Hernández, F. M., Aldaz Bombón, O. R., Cabezas Arellano, M. J., & Almeida Blacio, J. H. (2021). Analysis of electronic invoicing as a mechanism for control and prevention of tax penalties \| Análisis de la facturación electrónica como mecanismo de control y prevención de sanciones tributarias. Universidad y Sociedad, 13(S3), 437-446. Rong, K., Chimileski, B., Kaloudis, P., & Herbst, M. K. (2021). Impact of an epic-integrated point-of care ultrasound workflow on ultrasound performance, compliance, and potential revenue. The American Journal of Emergency Medicine, 49, 233-239. https://doi.org/10.1016/j.ajem.2021.06.009 Sanchez Vasquez, S. B., Cano Lengua, M. A., Chávez Herrera, M. A., & Rojas Cárdenas, J. M. (2023). Design of a System for the Improvement of Sales and Billing of a Peruvian Company. 2023 IEEE International Conference on Advanced Systems and Emergent Technologies (IC_ASET), 1-6. https://doi.org/10.1109/IC_ASET58101.2023.10151302 Schwieger, D., Melcher, A., Ranganathan, C., & Wen, H. J. (2004). Appropriating electronic billing systems: Adaptive structuration theory analysis. Human Systems Management, 23(4), 235-243. Sebastianelli, R., Tamimi, N., & Rajan, M. (2003). Consumers’ perceptions of the factors affecting e quality. Proceedings - Annual Meeting of the Decision Sciences Institute, 1855-1860. Sharp, D. (2004). No easy solutions. Gas Engineering and Management, 44(2), 28-29. Skeff, K. M., Brown-Johnson, C. G., Asch, S. M., Zionts, D. L., Winget, M., & Kerem, Y. (2022). Professional Behavior and Value Erosion: A Qualitative Study of Physicians and the Electronic Health Record. Journal of Healthcare Management, 67(5), 339-352. https://doi.org/10.1097/JHM D-21-00070 Solis Acosta, F., & Pinto, D. J. (2020). Design and Implementation of An Architecture for Electronic Billing Through Web Services and Mobile Devices. En Advances in Intelligent Systems and Computing (Vol. 1066). https://doi.org/10.1007/978-3-030-32022-5_8 Sotelo, E., Nunemacher, C., Holland, C. R., Rhodes, L. A., & Marciniak, M. W. (2021). Analysis of provider-generated revenue and impact on medication reconciliation from a pharmacist-led chronic care management service. Journal of the American Pharmacists Association, 61(4), S167- S172. https://doi.org/10.1016/j.japh.2021.01.017 Taherdoost, H. (2023). Billing and Payment Systems. En EAI/Springer Innovations in Communication and Computing: Vol. Part F1354. https://doi.org/10.1007/978-3-031-39626-7_6 Thaler-Carter, R. E. (2003). Warehouse planning: Technology can give foodservice disposables distributors an edge on the warehouse side. Distribution Sales and Management, 44(3), 22-23. Thompson, B., Schoenfeld, E., Westafer, L., Visintainer, P., & Budhram, G. (2023). Implementation of an automated, user‐centered point‐of‐care ultrasound workflow improves documentation and billing. Academic Emergency Medicine, 30(3), 180-186. https://doi.org/10.1111/acem.14654 Titch, S. (2003). Service providers: Get involved or lose out. Total Telecom, MARCH, 44. Trovato, A., Tyler, L. S., Nickman, N. A., & Findlay, R. (2023). Interventions to reduce waste and improve billing compliance with medications in single-dose vials. American Journal of Health System Pharmacy, 80(4), 222-226. https://doi.org/10.1093/ajhp/zxac330 Virani, F. R., Wickwire, P. C., & Aizenberg, D. A. (2022). The impact of an otolaryngology inpatient consult documentation improvement program. Laryngoscope Investigative Otolaryngology, 7(6), 1740-1744. https://doi.org/10.1002/lio2.903 Xie, R., Mao, W., & Shi, G. (2019). E-invoice authenticity verification scheme based on signature verification \| 基于签名认证的电子发票真伪性验证方案. Chinese Journal of Network and Information Security, 5(6), 105-112. https://doi.org/10.11959/j.issn.2096-109x.2019067
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spelling	Llanos Ayola, Jones RafaelFajardo Pereira, Johana ElisaGuerrero Orozco, Katine IsabelVilladiego Bolaño, Esteban DavidReyes Rivero , Camila Andrea2023-11-27T19:56:42Z2023-11-27T19:56:42Z2023-11-22https://hdl.handle.net/20.500.12494/53565Guerrero Orozco, K. I., Villadiego Bolaño, E. D. Y Reyes Rivero, C. A. (2023). Facturación electrónica: tendencias temáticas [Tesis de pregrado, Universidad Cooperativa de Colombia]. Repositorio Institucional Universidad Cooperativa de Colombia. https://repository.ucc.edu.co/handle/20.500.12494/53565La facturación electrónica es un documento digital que tiene validez fiscal y que se emite y se recibe en formato electrónico. La facturación electrónica tiene ventajas como la reducción de costos, la agilización de procesos, la mejora de la seguridad y la transparencia, y el cuidado del medio ambiente. Sin embargo, también presenta algunos desafíos y problemáticas a nivel mundial, como la diversidad de normativas, la interoperabilidad, la adaptación tecnológica, la ciberseguridad y la brecha digital. Esta investigación tiene como objetivo indagar en la literatura científica relacionada con la facturación electrónica. Se aplico una metodología cuantitativa y descriptiva para llevar a cabo un análisis bibliométrico en una muestra de 178 documentos, los cuales fueron recolectados de la base de datos Scopus con las palabras claves facturación electrónica, facturación y comercio electrónico como fuente de información los cuales cumplen con todos los parámetros para esta investigación. Para la presentación de estos resultados se utilizó el análisis sistemático suministrado por el programa R Studio generando una serie de gráficas donde se puede ver la relevancia que se tiene de la facturación electrónica en diferentes ámbitos aplicables.Electronic invoicing is a digital document that has tax validity and is issued and received in electronic format. Electronic invoicing has advantages such as reducing costs, streamlining processes, improving security and transparency, and caring for the environment. However, it also presents some challenges and problems worldwide, such as the diversity of regulations, interoperability, technological adaptation, cybersecurity and the digital divide. This research aims to investigate the scientific literature related to electronic invoicing. A quantitative and descriptive methodology was applied to carry out a bibliometric analysis in a sample of 178 documents, which were collected from the Scopus database with the keywords electronic billing, billing and electronic commerce as a source of information which comply with all the parameters for this investigation. To present these results, the systematic analysis provided by the R Studio program was used, generating a series of graphs where you can see the relevance of electronic invoicing in different applicable areas.Resumen -- Abstract -- Capítulo I -- 1. Problema -- 1.1 Objetivo General -- 1.1.1 Objetivos específicos -- 1.2 Justificación -- Capítulo II -- 2. Antecedentes -- 2.1 Antecedentes internacionales -- Capítulo III -- 3. Metodología -- 3.1 Enfoque -- 3.2 Tipo de estudio -- 3.3 Método de investigación -- Capítulo IV -- 4. Resultados -- 5. Conclusiones -- 6. Referencias.katine.guerrero@campusucc.edu.coesteban.villadiego@campusucc.edu.cocamila.reyesr@campusucc.edu.co37 p.Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, MonteríaContaduría PúblicaMonteríaAndino, J. J., Castaneda, P. R., Shah, P. K., & Ellimoottil, C. (2021). The Impact of Video Visits on Measures of Clinical Efficiency and Reimbursement. Urology Practice, 8(1), 53-57. https://doi.org/10.1097/UPJ.0000000000000149Au, Y. A., & Kauffman, R. J. (2001). Should we wait? Network externalities, compatibility, and electronic billing adoption. Journal of Management Information Systems, 18(2), 47-63. https://doi.org/10.1080/07421222.2001.11045678Ballout, O. M. K., Harb, A. S. M., Bataineh, L. M. A., Shahwan, Y., & Zereban, A. (2023). The Expected Effect of Electronic Billing in Increasing the Efficiency of Tax Collection in Jordan (pp. 840-849). https://doi.org/10.1007/978-3-031-39158-3_78Bartholomew, D. (2005). Paper or ether? Industry Week, 254(2), 26-33.Bright, J. (2004). At least it will please the couch potatoes. Total Telecom, JULY, 18.Brown, T. (2001). It’s in the bag. Printing World, 276(7), 28.Cedillo, P., Garcia, A., Cardenas, J. D., & Bermeo, A. (2018). A Systematic Literature Review of Electronic Invoicing, Platforms and Notification Systems. 2018 5th International Conference on eDemocracy and eGovernment, ICEDEG 2018, 150-157. https://doi.org/10.1109/ICEDEG.2018.8372338Chrimes, D. (2022). Big data analytics of predicting annual US Medicare billing claims with health services. Proceedings - 2022 IEEE International Conference on Big Data, Big Data 2022, 2747- 2754. https://doi.org/10.1109/BigData55660.2022.10020524Clayton, L., Harper, J. S., & Moates, W. H. (2002). Hamilton Center, Inc. Proceedings - Annual Meeting of the Decision Sciences Institute, 82-86.El-Manaseer, S. A., Al-Kayid, J. H., Al Khawatreh, A. M., & Shamim, M. (2023). The Impact of Digital Transformation on Combating Tax Evasion (Electronic Billing System as a Model) (pp. 679-690). https://doi.org/10.1007/978-3-031-39158-3_63Fan, T., Workman, A. D., Miller, L. E., Sakats, M. M., Rajasekaran, K., Brant, J. A., Parasher, A. K., Huckins, D., Aliphas, A., Glicksman, R., Eskander, A., & Glicksman, J. T. (2021). The Impact of COVID‐19 on Otolaryngology Community Practice in Massachusetts. Otolaryngology–Head and Neck Surgery, 165(3), 424-430. https://doi.org/10.1177/0194599820983732Ghaith, M. M., Alzuod, M. A., & Al-Okaily, M. (2023). The Effect of Information Sensitivity and Usage on Consumer Privacy: The Case of Electronic Payment Systems (pp. 391-401). https://doi.org/10.1007/978-3-031-17746-0_32Guerin, T. F. (2023). Evaluating impacts of paper and electronic billing and invoicing business systems from an environmental and energy perspective. Environmental Science and Pollution Research, 30(37), 88095-88110. https://doi.org/10.1007/s11356-023-28689-1Henage, C. B., McBride, J. M., Pino, J., Williams, J., Vedovi, J., Cannady, N., Buno, L. R., Chatman, T., Busby-Whitehead, J., & Roberts, E. (2021). Educational Interventions to Improve Advance Care Planning Discussions, Documentation and Billing. American Journal of Hospice and Palliative Medicine®, 38(4), 355-360. https://doi.org/10.1177/1049909120951088Hernández Sampieri, R. (1991). Metodología de la investigación /. [Book]. McGraw-Hill.Hernández Sampieri, R. (2010). Metodología de la investigación (C. Fernández Collado & Pilar. Baptista Lucio, Eds.; 5 ed.) [Book]. McGraw-Hill.K. Crone, R. (2000). How “internet bill presentment” changes the deployment strategy of home banking and online payment. En Financial Services Information Systems. https://doi.org/10.1201/9780203997611Kolokotronis, N., Margaritis, C., Papadopulou, P., Kanellis, P., & Martakos, D. (2002). 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H., Patel, S., Ko, H. J., Lacar, B., Gottlieb, L. M., Adler-Milstein, J., Singh, N. V, Pantell, M. S., & De Marchis, E. H. (2023a). Evaluating the comparability of patient-level social risk data extracted from electronic health records: A systematic scoping review. Health Informatics Journal, 29(3). https://doi.org/10.1177/14604582231200300Linfield, G. H., Patel, S., Ko, H. J., Lacar, B., Gottlieb, L. M., Adler-Milstein, J., Singh, N. V, Pantell, M. S., & De Marchis, E. H. (2023b). Evaluating the comparability of patient-level social risk data extracted from electronic health records: A systematic scoping review. Health Informatics Journal, 29(3). https://doi.org/10.1177/14604582231200300Lunn, M. (2002). Using business models and revenue streams for digital marketplace success. Information Management and Computer Security, 10(1), 20-27. https://doi.org/10.1108/09685220210417472Luo, W., Cook, D., Joseph, J., & Ganapathy, B. (2000). 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A., & Marciniak, M. W. (2021). Analysis of provider-generated revenue and impact on medication reconciliation from a pharmacist-led chronic care management service. Journal of the American Pharmacists Association, 61(4), S167- S172. https://doi.org/10.1016/j.japh.2021.01.017Taherdoost, H. (2023). Billing and Payment Systems. En EAI/Springer Innovations in Communication and Computing: Vol. Part F1354. https://doi.org/10.1007/978-3-031-39626-7_6Thaler-Carter, R. E. (2003). Warehouse planning: Technology can give foodservice disposables distributors an edge on the warehouse side. Distribution Sales and Management, 44(3), 22-23.Thompson, B., Schoenfeld, E., Westafer, L., Visintainer, P., & Budhram, G. (2023). Implementation of an automated, user‐centered point‐of‐care ultrasound workflow improves documentation and billing. Academic Emergency Medicine, 30(3), 180-186. https://doi.org/10.1111/acem.14654Titch, S. (2003). Service providers: Get involved or lose out. 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Facturación electrónica: tendencias temáticas

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