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Type: Journal article
Title: Digital transformation of business-to-government reporting: an institutional work perspective
Author: Troshani, I.
Janssen, M.
Lymer, A.
Parker, L.
Citation: International Journal of Accounting Information Systems, 2018; 31:17-36
Publisher: Elsevier
Issue Date: 2018
ISSN: 1467-0895
Statement of
Indrit Troshani, Marijn Janssen, Andy Lymer, Lee D. Parker
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.
Keywords: Institutional work; administrative burden; digital reporting; XBRL
Rights: © 2018 Elsevier Inc. All rights reserved.
RMID: 0030100691
DOI: 10.1016/j.accinf.2018.09.002
Appears in Collections:Business School publications

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