Digital transformation of business-to-government reporting: An institutional work perspective

Research output: Contribution to journalArticle

Authors

  • Indrit Troshani
  • Marijn Janssen
  • Andy Lymer
  • Lee D. Parker

External organisations

  • University of Adelaide, Adelaide, SA 5005, Australia
  • Delft University of Technology
  • Department of Taxation
  • University of South Africa
  • RMIT University
  • University of Glasgow

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.

Details

Original languageEnglish
Pages (from-to)17-36
Number of pages20
JournalInternational Journal of Accounting Information Systems
Volume31
Early online date10 Oct 2018
Publication statusPublished - 1 Dec 2018

Keywords

  • Administrative burden, Digital reporting, Institutional work, XBRL