<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0124-4639</journal-id>
<journal-title><![CDATA[Revista Universidad y Empresa]]></journal-title>
<abbrev-journal-title><![CDATA[rev.univ.empresa]]></abbrev-journal-title>
<issn>0124-4639</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Rosario]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-46392025000214776</article-id>
<article-id pub-id-type="doi">10.12804/revistas.urosario.edu.co/empresa/a.14776</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Adopción, implementación y uso de servicios electrónicos: experiencia en la facturación electrónica en microempresas colombianas]]></article-title>
<article-title xml:lang="en"><![CDATA[Adoption, Implementation, and Use of Electronic Services: The Experience of e-Invoicing in Colombian Microenterprises]]></article-title>
<article-title xml:lang="pt"><![CDATA[Adoção, implementação e uso de serviços eletrônicos: experiência da emissão eletrônica de notas fiscais em microempresas colombianas]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Correa Ospina]]></surname>
<given-names><![CDATA[Martha Liliana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Díaz Pinzón]]></surname>
<given-names><![CDATA[Beatriz Helena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>27</volume>
<numero>49</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-46392025000214776&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-46392025000214776&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-46392025000214776&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The public setting has undergone a digital transformation over several years in order to improve its efficiency and to offer new ways of interaction to its users. Despite these efforts, governments face challenges when trying to migrate their users to the use of digital channels and electronic documents, which are considered more efficient for both users and government entities.  Objective: to explain the process of adoption, implementation, and use of e-Government inter-organizational services by microenterprises.  Methodology: The research process uses a longitudinal case study under the critical realism paradigm, conducted in a context where Electronic Invoicing (e-Invoicing) is mandatory.  Key findings: The resulting model of adoption, implementation, and use of e-Government inter-organizational services consists of four phases: information search, adoption decision and acquisition, implementation and use, and maintenance. It also consists of eight explanatory mechanisms: expectation, regulation, market, intermediation, affordance, experience, appropriation, and administrative literacy.  Conclusion: The resulting model addresses the research objective and adds up to the literature on technology adoption in organizations as a result of public sector digitalization.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O setor público tem passado por uma transformação digital ao longo de vários anos, com o objetivo de melhorar sua eficiência e oferecer novas formas de interação para seus usuários. Apesar desses esforços, os governos enfrentam desafios ao tentar migrar seus usuários para o uso de canais digitais e documentos eletrônicos, considerados mais eficientes tanto para usuários quanto para entidades governamentais.  Objetivo: explicar o processo de adoção, implementação e uso de serviços interorganizacionais de governo eletrônico por parte de microempresas.  Metodologia: o processo de pesquisa utiliza um estudo de caso longitudinal sob o paradigma do realismo crítico, em um contexto em que a emissão eletrônica de notas fiscais é obrigatória.  Principais resultados: o modelo resultante de adoção, implementação e uso de serviços interorganizacionais de governo eletrônico consiste em quatro fases: busca de informação, decisão de adoção e aquisição, implementação e uso, e manutenção; e oito mecanismos explicativos: expectativa, regulação, mercado, intermediação, affordance, experiência, apropriação e alfabetização administrativa.  Conclusão: o modelo resultante responde ao objetivo da pesquisa e contribui para a literatura sobre a adoção de tecnologia nas organizações como resultado da digitalização do setor público.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[gobierno electrónico]]></kwd>
<kwd lng="es"><![CDATA[factura electrónica]]></kwd>
<kwd lng="es"><![CDATA[realismo crítico]]></kwd>
<kwd lng="es"><![CDATA[mecanismos]]></kwd>
<kwd lng="en"><![CDATA[e-government]]></kwd>
<kwd lng="en"><![CDATA[e-invoicing]]></kwd>
<kwd lng="en"><![CDATA[critical realism]]></kwd>
<kwd lng="en"><![CDATA[mechanisms]]></kwd>
<kwd lng="pt"><![CDATA[governo eletrônico]]></kwd>
<kwd lng="pt"><![CDATA[emissão eletrônica de notas fiscais]]></kwd>
<kwd lng="pt"><![CDATA[realismo crítico]]></kwd>
<kwd lng="pt"><![CDATA[mecanismos]]></kwd>
</kwd-group>
</article-meta>
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