Kinuthia, P., P. Kiprotich, and R. Achieng. “Moderating Effect of Technology Readiness on the Relationship Between Electronic Tax Invoice Adoption and Its Determinants Among Small and Medium Enterprises in Embakasi Sub-County, Nairobi, Kenya”. The Journal of Financial, Accounting, and Economics, vol. 3, no. 2, July 2026, pp. 107-31, doi:10.58857/JFAE.2026.v03.i02.p03.