📄 Abstract
Electronic invoicing has become an important digital procurement tool for improving efficiency and coordination in supply chain operations. This study examined the effect of electronic invoicing on the supply chain performance of maize milling factories in Meru County, Kenya. A descriptive survey design was adopted, targeting 40 procurement officers from the ten registered maize milling factories using a census sampling technique. Primary data were collected using structured questionnaires and analyzed using descriptive statistics and simple linear regression in SPSS version 29. The findings revealed that electronic invoicing was partially implemented, with stronger adoption in invoice approval than in invoice automation and system integration. Regression analysis established a significant positive relationship between electronic invoicing and supply chain performance (R = 0.780, R² = 0.608, β = 0.352, p < 0.001). The study concludes that enhanced adoption of electronic invoicing significantly improves supply chain performance and recommends greater automation and integration of invoicing systems with procurement and finance functions.
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📚 How to Cite:
Lelo Bonaya, Nancy Rintari, Felix Chesigor , EFFECT OF ELECTRONIC INVOICING ON THE SUPPLY CHAIN PERFORMANCE OF MAIZE MILLING FACTORIES IN MERU COUNTY, KENYA , Volume 13 , Issue 7, July 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) , Pages: 169 - 173 , DOI: https://doi.org/10.36713/epra28619