کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1024557 | 941756 | 2012 | 11 صفحه PDF | دانلود رایگان |
This study examines the e-government implementation of eXtensible Business Reporting Language (XBRL) to increase accountability and transparency in business and financial information. The business and financial information gathered in XBRL format is machine-readable and interoperable, thereby improving the ease of public dissemination and analysis. This study focuses on identifying and examining the determinants of successful XBRL implementation and draws from several bodies of literature: e-government, institutionalism, collaborative public management, regulatory compliance, and management information systems to identify determinants of successful implementation. This study selects four diverse implementations: the Netherlands, Australia, the United States, and Singapore. Empirical analysis follows a comparative case study method. The findings of this exploratory study underscore the importance of program goals and strategic alignment in achieving information transparency and efficiency, the advantage of strategies correlating to institutional setting, the critical need to provide incentives for adoption, and the usefulness of incremental implementation. The managerial and theoretical implications of these findings as well as future research opportunities are explored.
► Determinants of successful XBRL implementation examined.
► Importance of having program goals and strategic alignment.
► Advantage of strategies correlating to institutional setting.
► Critical need to provide incentives for adoption.
► Usefulness of incremental implementation.
Journal: Government Information Quarterly - Volume 29, Issue 4, October 2012, Pages 553–563