Digital Transformation of Business-to-Government Reporting: An Institutional Work Perspective

Parker, L 2018, 'Digital Transformation of Business-to-Government Reporting: An Institutional Work Perspective', The International Journal of Accounting Information Systems, vol. 31, pp. 17-36.


Document type: Journal Article
Collection: Journal Articles

Title Digital Transformation of Business-to-Government Reporting: An Institutional Work Perspective
Author(s) Parker, L
Year 2018
Journal name The International Journal of Accounting Information Systems
Volume number 31
Start page 17
End page 36
Total pages 20
Publisher Pergamon Press
Abstract Traditional business-to-government reporting is a core remit of the accounting function but is associated with a significant administrative burden on business. This burden is a major obstacle hindering business efforts to achieve core efficiency and innovation objectives. We use the conceptual lens of institutional work to examine how traditional business-to-government reporting is abolished and how digital reporting is established to replace it in attempts to reduce administrative burden but without compromising regulation effectiveness. We adopt a comparative approach to analyse qualitative evidence from three jurisdictions, namely, Netherlands, United Kingdom, and Australia. Regulators across these jurisdictions have been both pioneers and leaders internationally to transform business-to-government reporting in multi-agency settings. Our analyses illustrate how institutional work to develop digital business-to-government reporting across the jurisdictions was shaped by international influences and local factors. We also illuminate how actor engagement issues and the intertwined and mutually reinforcing nature of a mosaic of forms of institutional work shaped the path of these transformations. The study contributes to existing research by explaining how supportive conditions and structures are brought about and made to coalesce in the regulatory business reporting space for digital reporting to become established and widely adopted by business.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) Institutional work
Administrative burden
Digital reporting
XBRL
DOI - identifier 10.1016/j.accinf.2018.09.002
Copyright notice © 2018 Elsevier Inc. All rights reserved.
ISSN 1467-0895
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