Abstract
The objective of this study is to conduct a bibliometric review of literature on electronic invoicing to provide an understanding of the growing field and valuable sources for future research. A total of 191 papers within the period of 1997 to July 2021 were included in our analysis. The systemic analysis revealed several insights in research progression over two decades, relevant authors and leading institutions including countries, most frequent keywords, and the principal methodologies and theories adopted. Although the field of electronic invoicing is still emerging, it is interesting to see trending keywords such as 'data mining', 'automation', 'blockchain', 'digital storage', and 'machine learning' as demonstrated in recent publications. The study also attempted to develop a framework and proposed an integrated theory of electronic invoicing since the general theoretical framework does not exist in the literature. Several research gaps were exposed related to more studies in the emerging field of electronic invoicing and how future studies could further shape the field by addressing yet unanswered questions. We anticipate that the findings in this study will be a valuable contribution and resource for e-invoicing research.