Adopción, implementación y uso de servicios electrónicos: experiencia en la facturación electrónica en microempresas colombianas

DOI:  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14776

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Publicado: jul 23, 2025
Número: Vol. 27 Núm. 49 (2025)
Sección Artículo de investigación científica y tecnológica


Palabras clave: gobierno electrónico factura electrónica realismo crítico mecanismos

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Autores/as

  Martha Liliana Correa Ospina
Universidad Nacional de Colombia
Beatriz Helena Díaz Pinzón
Universidad Nacional de Colombia

Resumen

El ámbito público ha experimentado una transformación digital a lo largo de varios años, en aras de mejorar su eficiencia y ofrecer nuevas formas de interacción a sus usuarios. A pesar de estos esfuerzos, los gobiernos enfrentan desafíos al intentar migrar a sus usuarios hacia el uso de canales digitales y documentos electrónicos, que se consideran más eficientes tanto para ellos como para las entidades gubernamentales. Objetivo: explicar el proceso de adopción, implementación y uso de servicios interorganizacionales de gobierno electrónico por parte de microempresas. Metodología: se empleó un caso de estudio longitudinal bajo el paradigma del realismo crítico, llevado en un contexto donde la facturación electrónica es de uso obligatorio. Resultados principales: el modelo resultado de adopción, implementación y uso de servicios interorganizacionales de gobierno electrónico consta de cuatro fases: 1) búsqueda de información, 2) decisión de adopción y adquisición, 3) implementación y uso y 4) mantenimiento; así como de ocho mecanismos explicativos: expectativa, regulación, mercado, intermediación, affordance, experiencia, apropiación y alfabetización administrativa. Conclusión: el modelo resultado responde al objetivo de la investigación y contribuye a la literatura de adopción de tecnología en las organizaciones como resultado de la digitalización del sector público.

Cómo citar
Correa Ospina, M. L., & Díaz Pinzón, B. H. (2025). Adopción, implementación y uso de servicios electrónicos: experiencia en la facturación electrónica en microempresas colombianas. Revista Universidad Y Empresa, 27(49), 1–36. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14776
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