Digital business reporting standards: mapping the battle in France

2013 | European Journal of Information Systems | Citations: 4

Authors: Guilloux, Véronique; Locke, Joanne; Lowe, Alan

Abstract: Government agencies use information technology extensively to collect business d ... Expand

Abstract: Government agencies use information technology extensively to collect business data for regulatory purposes. Data communication standards form part of the infrastructure with which businesses must conform to survive. We examine the development of, and emerging competition between, two open business reporting data standards adopted by government bodies in France; Electronic Data Interchange for Administration, Commerce and Transport (EDIFACT) (incumbent) and eXtensible Business Reporting Language (XBRL) (challenger). The research explores whether an incumbent may be displaced in a setting in which the contest is unresolved. Latour's translation map is applied to trace the enrollments and detours in the battle. We find that regulators play an important role as allies in the development of the standards. The antecedent networks in which the standards are located embed strong beliefs that become barriers to collaboration and fuel the battle. One of the key differentiating attitudes is whether speed is more important than legitimacy. The failure of collaboration encourages competition. The newness of XBRL's technology just as regulators need to respond to an economic crisis and its adoption by French regulators not using EDIFACT create an opportunity for the challenger to make significant network gains over the longer term. ANT also highlights the importance of the preservation of key components of EDIFACT in ebXML. Collapse

Topics: electronic data interchange information reporting system tax accounting electronic business extensible markup language

Methods: qualitative interview case study theory development theoretical contribution

A Spreadsheet Solution to Black Box Accounting

2004 | Americas Conference on Information Systems | Citations: 0

Authors: Grenci, Richard; Grenci, Anthony

Abstract: In this research, we look at the problem of tax accounting, fraught with countle ... Expand

Abstract: In this research, we look at the problem of tax accounting, fraught with countless rules, but simplified by powerful software solutions. As a pedagogical problem, questions arise as to the most effective means for teaching the tax accounting student. We develop the position that the technology solution lies not in the use of tax software but more so in the use of spreadsheet software. Fitting to a constructivist perspective on learning, spreadsheets allow for the assimilation of building blocks of information that provide a basis for constructing knowledge of a concept. Collapse

Topics: spreadsheet tax accounting online learning system usability