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Every work cited on this site in APA 7th format, with the date each was last checked against its primary source and the pages that cite it.

Bibliography

Legislation and regulation

  1. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age (2025). OJ L, 2025/516, 25.3.2025. https://eur-lex.europa.eu/eli/dir/2025/516/ojVerified 12 August 2026 · cited on Intelligent Document Processing and Automation, Secure Information Management, Procure-to-Pay Automation and System Evaluation
  2. Directive (EU) 2022/2555 of the European Parliament and of the Council of 14 December 2022 on measures for a high common level of cybersecurity across the Union (NIS 2 Directive) (2022). OJ L 333, 80–152. https://eur-lex.europa.eu/eli/dir/2022/2555/oj/engVerified 15 August 2026 · cited on Regulations, Compliance and Acts, Secure Information Management, Cost Take-Out for the Enterprise
  3. E-Rechnung an den Bund: verpflichtende elektronische Rechnungslegung für Vertragspartner des Bundes (2014). , Bundesministerium für Finanzen, Unternehmensserviceportal. https://www.usp.gv.at/steuern-finanzen/e-rechnung-an-den-bund.htmlAustria's obligation is business-to-government only, in force since 2014, via ebInterface through the Unternehmensserviceportal or via Peppol. There is no adopted Austrian B2B mandate and no draft carrying a date; the finance ministry has signalled a Peppol-based approach aligned to the EU timetable. The 2027 and 2028 dates widely quoted for Austria are advisory expectation rather than statute, and are not used on this site.Verified 19 August 2026 · cited on Procure-to-Pay Automation and System Evaluation
  4. E-Rechnung an die Bundesverwaltung: Pflicht für Lieferantinnen und Lieferanten ab CHF 5 000 (2016). , Eidgenössische Finanzverwaltung EFV. https://www.efv.admin.ch/efv/de/home/themen/finanzpolitik_grundlagen/e-rechnung.htmlCited for what it does not say as much as for what it does. Switzerland has no B2B e-invoicing mandate and none proposed; the obligation is business-to-government only, in force since 1 January 2016, for federal contracts above CHF 5,000, and it must be routed through a certified service provider or an approved interconnect rather than by direct Peppol or email. Vendor summaries that list Switzerland alongside the EU mandate timetable are describing an obligation that does not exist.Verified 19 August 2026 · cited on Procure-to-Pay Automation and System Evaluation
  5. Federal Act on Data Protection of 25 September 2020, SR 235.1 (2020). Systematic Compilation of Federal Legislation. https://www.fedlex.admin.ch/eli/cc/2022/491/enIn force since 1 September 2023.Verified 12 August 2026 · cited on Information governance, Data Privacy, inside the lifecycle, Regulations, Compliance and Acts, Delivery and contracting, Privacy policy, Secure Information Management, Hire-to-Retire and the Digital Employee File
  6. Proposal for a Regulation on combating late payment in commercial transactions (COM(2023) 533 final) (2023). , European Commission. https://single-market-economy.ec.europa.eu/document/download/55355947-6877-4a07-83ed-e16b74d0d09d_enVerified 19 August 2026 · cited on Order-to-Cash Process Automation
  7. Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data (General Data Protection Regulation) (2016). OJ L 119, 1–88. https://eur-lex.europa.eu/eli/reg/2016/679/ojVerified 12 August 2026 · cited on Information governance, Managed operations, Data Privacy, inside the lifecycle, Records Management, Regulations, Compliance and Acts, Delivery and contracting, Privacy policy, Secure Information Management, AI Readiness for Enterprise, Cost Take-Out for the Enterprise, Hire-to-Retire and the Digital Employee File
  8. Regulation (EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational resilience for the financial sector (Digital Operational Resilience Act) (2022). OJ L 333, 1–79. https://eur-lex.europa.eu/eli/reg/2022/2554/oj/engVerified 12 August 2026 · cited on Information governance, Service management, Regulations, Compliance and Acts, Delivery and contracting, Secure Information Management, Cost Take-Out for the Enterprise
  9. Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence (Artificial Intelligence Act) (2024). OJ L, 2024/1689, 12.7.2024. https://eur-lex.europa.eu/eli/reg/2024/1689/ojAmended by Regulation (EU) 2026/1744 (Digital Omnibus on AI), in force 27 July 2026, which deferred the stand-alone high-risk obligations to 2 December 2027 and embedded high-risk to 2 August 2028.Verified 12 August 2026 · cited on Regulations, Compliance and Acts, Secure Information Management, AI Readiness for Enterprise
  10. Regulation (EU) 2026/1744 of the European Parliament and of the Council amending Regulation (EU) 2024/1689 (Digital Omnibus on AI) (2026). OJ L, 2026/1744, 24.7.2026.In force 27 July 2026. Article 50 transparency obligations were not deferred and applied from 2 August 2026.Verified 12 August 2026 · cited on Regulations, Compliance and Acts, Secure Information Management
  11. Wachstumschancengesetz [Growth Opportunities Act] of 27 March 2024 (2024). BGBl. 2024 I Nr. 108.Verified 12 August 2026 · cited on Intelligent Document Processing and Automation, Secure Information Management, Order-to-Cash Process Automation, Procure-to-Pay Automation and System Evaluation

Standards

  1. European Committee for Standardization. (2026). Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice (EN 16931-1:2026).Approved 13 February 2026; supersedes EN 16931-1:2017+A1:2019, which remains usable during the migration period. Confirm free-access licence terms with SNV or DIN before relying on the text. Separators in the title normalised from em-dashes to hyphens, per site style. Wording is unchanged.Verified 12 August 2026 · cited on Intelligent Document Processing and Automation, Secure Information Management, Invoice-to-Pay Automation, Order-to-Cash Process Automation, Procure-to-Pay Automation and System Evaluation
  2. International Organization for Standardization. (2016). Information and documentation - Records management - Part 1: Concepts and principles (ISO 15489-1:2016).Separators in the title normalised from em-dashes to hyphens, per site style. Wording is unchanged.Verified 12 August 2026 · cited on Intelligent Document Processing and Automation, Information governance, Information Lifecycle Management, Data Privacy, inside the lifecycle, Records Management, Decommissioning, Secure Information Management, AI Readiness for Enterprise, Cost Take-Out for the Enterprise, Enterprise Asset Management and Maintenance Software, Hire-to-Retire and the Digital Employee File, Order-to-Cash Process Automation
  3. International Organization for Standardization. (2022). Information security, cybersecurity and privacy protection - Information security management systems - Requirements (ISO/IEC 27001:2022).As amended by ISO/IEC 27001:2022/Amd 1:2024 (Climate action changes). Separators in the title normalised from em-dashes to hyphens, per site style. Wording is unchanged.Verified 12 August 2026 · cited on Managed operations, Service management, Regulations, Compliance and Acts, Delivery and contracting, Secure Information Management, Enterprise Asset Management and Maintenance Software
  4. International Organization for Standardization. (2024). ISO 55001:2024 Asset management: Asset management system, Requirements. ISO. https://www.iso.org/standard/83053.htmlSecond edition. The asset-information requirement moved from clause 7.5 in the 2014 edition to clause 7.6 Data and Information, with a new clause 7.7 Knowledge. Citing clause 7.5 as current is citing a superseded edition.Verified 19 August 2026 · cited on Enterprise Asset Management and Maintenance Software

Peer-reviewed research

  1. Flyvbjerg, B., Budzier, A., Lee, J. S., Keil, M., Lunn, D., & Bester, D. W. (2022). The empirical reality of IT project cost overruns: Discovering a power-law distribution. Journal of Management Information Systems, 39(3), 607–639. https://doi.org/10.1080/07421222.2022.2096544See also the authors' clarification, Journal of Management Information Systems, 40(4), https://doi.org/10.1080/07421222.2023.2258673. This paper does not contain the widely circulated 18% / 447% figures; those are from Flyvbjerg and Gardner (2023).Verified 12 August 2026 · cited on Integration and migration, Cost Take-Out for the Enterprise
  2. Flyvbjerg, B., Budzier, A., Aaen, J., Keil, M., & Zottoli, M. (2026). The uniqueness of IT cost risk: A cross-group comparison of 23 project types. Project Management Journal, 57(1), 14–43. https://doi.org/10.1177/87569728251340590Verified 12 August 2026 · cited on Integration and migration

Industry research and official sources

  1. Bartolini, A. (2025). Ardent Partners' accounts payable metrics that matter in 2025. Ardent Partners. https://www.datocms-assets.com/80283/1744404602-ardent-partners-ap-metrics-that-matter-in-2025-pagero-final.pdfSponsored research: underwritten by a vendor. Self-reported survey of 212 AP and finance leaders captured March to May 2024, 30 per cent EMEA, dollar-denominated. Ardent published a later vintage (State of ePayables 2025) with different figures; the two should not be mixed.Verified 19 August 2026 · cited on Invoice-to-Pay Automation
  2. Bundesministerium der Finanzen. (2024). Ausstellung von Rechnungen nach § 14 UStG; Einführung der obligatorischen elektronischen Rechnung bei Umsätzen zwischen inländischen Unternehmern ab dem 1. Januar 2025. Bundesministerium der Finanzen.BMF-Schreiben of 15 October 2024, GZ III C 2 - S 7287-a/23/10001 :007.Verified 12 August 2026 · cited on Intelligent Document Processing and Automation, Secure Information Management
  3. Bundesministerium der Finanzen. (2025). Fragen und Antworten zur Einführung der obligatorischen E-Rechnung zum 1. Januar 2025. Retrieved 19 August 2026, from https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.htmlVerified 19 August 2026 · cited on Invoice-to-Pay Automation, Procure-to-Pay Automation and System Evaluation
  4. Challapally, A., Pease, C., Raskar, R., & Chari, P. (2025). The GenAI divide: State of AI in business 2025 [Preliminary findings]. MIT Project NANDA.Self-designated preliminary findings. Evidence base: 300 publicly disclosed initiatives reviewed, 52 interviews, 153 conference-recruited survey responses. Small and non-random; treat as indicative.Verified 12 August 2026 · cited on Secure Information Management, AI Readiness for Enterprise
  5. European Commission. (2025). EU Payment Observatory: Annual report 2025. Publications Office of the European Union. https://single-market-economy.ec.europa.eu/document/download/db1722d8-9cad-40fd-9ad4-f56a907317fa_enThe payment-period and payment-terms series are the Observatory's elaboration on the Intrum European Payment Report, a supplier self-report survey run by a debt-collection company. Cite these as reported by suppliers rather than as measured. The report itself describes its cash-flow estimates as indicative rather than precise.Verified 19 August 2026 · cited on Order-to-Cash Process Automation
  6. European Insurance and Occupational Pensions Authority. (n.d.). Digital Operational Resilience Act (DORA). Retrieved 12 August 2026, from https://www.eiopa.europa.eu/digital-operational-resilience-act-dora_enSupports the count of 20 categories of financial entity. Does not support any figure for the number of entities in scope.Verified 12 August 2026 · cited on Service management
  7. Eurostat. (2025). Integration with customers and suppliers, supply chain management, by size class of enterprise (isoc_eb_ics). Eurostat. https://ec.europa.eu/eurostat/databrowser/view/isoc_eb_ics/default/tableReference year 2023; dataset last updated 17 July 2025. The e-invoicing questions are not asked every year. Figures here were taken from the Eurostat dissemination API rather than from a secondary citation.Verified 19 August 2026 · cited on Invoice-to-Pay Automation, Procure-to-Pay Automation and System Evaluation
  8. Gartner. (2025). Lack of AI-ready data puts AI projects at risk. Gartner. https://www.gartner.com/en/newsroom/press-releases/2025-02-26-lack-of-ai-ready-data-puts-ai-projects-at-riskA prediction with a horizon through 2026, not a measurement: organisations will abandon 60% of AI projects unsupported by AI-ready data. The supporting survey of 248 data management leaders was fielded in the third quarter of 2024; 63% of them either lacked the data management practices for AI or were unsure they had them.Verified 10 September 2026 · cited on AI Readiness for Enterprise
  9. Hamburgischer Beauftragter für Datenschutz und Informationsfreiheit. (2020). 35,3 Millionen Euro Bussgeld wegen Datenschutzverstössen im Servicecenter von H&M. HmbBfDI. https://datenschutz-hamburg.de/fileadmin/user_upload/HmbBfDI/Pressemitteilungen/2020/2020-10-01-H_M.pdfVerified 19 August 2026 · cited on Hire-to-Retire and the Digital Employee File
  10. McKinsey & Company. (2025). The state of AI in 2025: Agents, innovation, and transformation. McKinsey & Company. https://www.mckinsey.com/capabilities/quantumblack/our-insights/the-state-of-aiSurvey fielded 25 June to 29 July 2025, 1,993 respondents across 105 nations, weighted by each nation's share of global GDP. The report does not identify data quality as the principal blocker to scaling; it identifies workflow redesign as the strongest contributor to impact.Verified 19 August 2026 · cited on AI Readiness for Enterprise
  11. Microsoft. (2023). Work Trend Index annual report: Will AI fix work?. Microsoft. https://info.microsoft.com/rs/157-GQE-382/images/SREVM16705-CNTNT.pdfVendor research, published alongside a product launch, and it should be read that way. It is used here because it is the only recent study on this question with a disclosed method: 31,000 full-time workers across 31 markets, 1,000 per market, each sampled to represent that market's full-time workforce by age, gender and region, fielded 1 February to 14 March 2023 by Edelman Data x Intelligence, with market-level results published. It measures how many workers report a problem, not how much time is lost. Separately: Microsoft's telemetry-based reports exclude EU tenants, so those are not cited here.Verified 19 August 2026 · cited on Cost Take-Out for the Enterprise
  12. SFG20. (2025). State of FM Report 2025. SFG20 (Building Engineering Services Association). https://www.sfg20.co.uk/e-guides/state-of-fm-report-2025Survey of 190 facilities professionals, UK, self-reported. Figures taken from the trade-press coverage (FMJ, Facilitate, TWinFM), which quotes the report directly and names the sample; the e-guide itself is behind a form. A 2026 edition exists and its headline numbers appear in search summaries, but none of those could be traced to a primary or trade source on checking, so the 2025 edition is cited instead. Replaces arc2017, whose downtime figure ARC itself disavows.Verified 19 August 2026 · cited on Enterprise Asset Management and Maintenance Software
  13. Splunk. (2019). The state of dark data. Splunk. https://www.splunk.com/content/dam/splunk2/en_us/gated/white-paper/the-state-of-dark-data.pdfVendor-commissioned survey of 1,357 executives and managers across seven countries, fielded October 2018 to January 2019. It measures what respondents estimate about their own data, not what is on their storage. There is no independent measurement of this quantity in the public record.Verified 19 August 2026 · cited on AI Readiness for Enterprise, Cost Take-Out for the Enterprise
  14. The Hackett Group. (2024). Digital World Class HR teams double technology investment and serve 65% more employees per HR staff. The Hackett Group. https://www.thehackettgroup.com/hackett-digital-world-class-hr-teams-double-technology-investment-and-serve-65-more-employees-per-hr-staff/Verified 19 August 2026 · cited on Hire-to-Retire and the Digital Employee File
  15. The Hackett Group. (2025). 2025 European working capital survey. The Hackett Group. https://www.thehackettgroup.com/2025-europe-working-capital-survey-cash-cycle-deterioration/Covers the 1,000 largest European-headquartered non-financial companies, on FY2024 balance sheets. The figures cited here are from the public news release; the full report is behind registration.Verified 19 August 2026 · cited on Order-to-Cash Process Automation
  16. U.S. Department of Energy, Federal Energy Management Program. (2010). Operations and maintenance best practices: A guide to achieving operational efficiency (Release 3.0). Pacific Northwest National Laboratory. https://www1.eere.energy.gov/femp/pdfs/om_5.pdfThe maintenance mix (over 55 per cent reactive) rests on data the guide dates to the winter of 2000, and the guide never names the study it draws on. Cite it with both caveats or not at all.Verified 19 August 2026 · cited on Enterprise Asset Management and Maintenance Software