ARCHIVES
VOL. 12, ISSUE 2 (2026)
Evaluating smart invoicing by ZRA on SME strategic growth of selected SMEs in Ndola District, Zambia
Authors
Chisha Mubanga, William Phiri
Abstract
This study evaluated the
Smart Invoicing system, implemented by the Zambia Revenue Authority (ZRA), on
the strategic growth of Small and Medium Enterprises (SMEs) in Ndola, Zambia.
Employing a convergent parallel mixed-methods approach guided by the Unified
Theory of Acceptance and Use of Technology (UTAUT). The target population of
this study was 125 SMEs who are members of the Ndola Chamber of Commerce. Using
Taro Yamane’s formula, the sample size of this study was 95 SMEs. The sample
was selected using stratified random sampling as it contained SMEs from
different sectors. Both primary and secondary data were collected for this
study with primary data collected through structured and unstructured
questionnaires and analyzed using STATA 14. Findings indicate that 62 (75.62%)
respondents expressed agreement that Smart Invoicing contributes to business
growth and 63 (76.82%) agreed that Smart Invoicing improves decision-making
using transaction data. With F-statistic = 10.68, P value = 0.0016 and β = 0.195,
the findings showed that adequate ICT infrastructure significantly predicts awareness
of the Smart Invoicing system among SMEs. Further, with F-static = 11.71, P
value = 0.001 and β = 0.207, the findings indicated that digital skill has a
positive and statistically significant effect on awareness of Smart Invoicing. The
findings further indicated that 55 (67.08%) indicated that Smart Invoicing
enhances sales transparency, improving transaction records and reducing revenue
leakages. However, challenges such as limited technical skills, system
complexity, and infrastructure constraints were identified as barriers to
optimal utilization. Interventions such as targeted capacity building,
investment in ICT infrastructure and supportive policy such as ICT grants and
public-private partnerships for SME digitalization were made to maximize its effect.
Download
Pages:65-73
How to cite this article:
Chisha Mubanga, William Phiri "Evaluating smart invoicing by ZRA on SME strategic growth of selected SMEs in Ndola District, Zambia". International Journal of Commerce and Management Research, Vol 12, Issue 2, 2026, Pages 65-73
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.