Steering the adoption of Standard Business Reporting for cross domain information exchange

Steering the adoption of Standard Business Reporting for cross domain information exchange

Bharosa, Nitesh (TU Delft Information and Communication Technology)
Hietbrink, Frans (Tax and Customs administration)
Mosterd, Lars (Student TU Delft)
Van Oosterhout, Ralf (Thauris, The Hague)

Hinnant, Charles C. (editor)
Zuiderwijk, Anneke (editor)

2018

Over the years, several governments around the world have introduced a version of Standard Business Reporting (SBR) for information exchange with public agencies. Their main goals are to ease the reporting burden for businesses and the regulatory burden for government agencies. This paper takes a look at the adoption numbers in the Netherlands over multiple years. The objective of this paper is to analyse the adoption rates and explain them by revealing the steering instruments employed by government agencies looking to positive-ly influence SBR adoption. Our dataset consists of the total number of reports submitted using SBR towards the Tax Office, Chamber of Commerce and Industry, and the Education Executive Agency. Quantitative data analysis reveals different adoption rates and patterns in the aforementioned reporting chains. We found that adoption was positively influenced using a deliberate and fine-tuned set of steering instruments, including public-private governance, open communication and knowledge exchange, mandation, software community engagement and technical configuration (use of interfaces that match the sector specific reporting capabilities). When considering these steering instruments, policy makers and practitioners need to balance progressive standard setting and steady implementation.

Adoptions
B2G
Digital infrastructures
G2G
Inter-organisational information systems
Qualified information exchange
Standard business reporting
XBRL

http://resolver.tudelft.nl/uuid:e02dba3f-4919-487a-ae42-c90eb9cd14cd

https://doi.org/10.1145/3209281.3209325

Association for Computing Machinery (ACM), New York, NY, USA

978-1-4503-6526-0

Proceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age, DG.O 2018

19th Annual International Conference on Digital Government Research: Governance in the Data Age, DG.O 2018, 2018-05-30 → 2018-06-01, Delf, Netherlands

Institutional Repository

conference paper

© 2018 Nitesh Bharosa, Frans Hietbrink, Lars Mosterd, Ralf Van Oosterhout