Aligning stakeholder interests, governance requirements and blockchain design in business and government information sharing

Governance requirements for systems supporting information sharing be-tween businesses and government organisations (B&G) are determined by a high variety of stakeholders with often conflicting interests. These conflict-ing interests can hamper the introduction and scaling-up of ICT-innovations that change their roles and authorities. We...

A Comparative Study of Business-to-Government Information Sharing Arrangements for Tax Reporting

Having tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two...

Regulatory compliance and over-compliant information sharing – Changes in the B2G landscape

Business-to-government information exchange has over the past decades greatly benefited from data exchange standards and inter-organisational systems. The data era enables a new shift in the type of information sharing; from formal reporting to opening up full (and big) data sets. This enables new analytics and insights by government, more...

What Belongs to Context?: A Definition, a Criterion and a Method for Deciding on What Context-Aware Systems Should Sense and Adapt to

Context-awareness refers to the ability to sense and adapt to context. With the rise of context-aware systems, designers are struggling with what variables should be sensed from the context. According to the definitions found in the literature, whether something belongs to context, has to do with whether it is relevant. However, what it means to...

A Blockchain Architecture for Reducing the Bullwhip Effect

Supply chain management is hampered by a lack of information sharing among partners. Information is not shared as organizations in the supply chain do not have direct contact and/or do not want to share competitive and privacy sensitive information. In addition, companies are often part of multiple supply chains and trading partners vary over...

Comparing a Shipping Information Pipeline with a Thick Flow and a Thin Flow

Advanced architectures for business-to-government (B2G) information sharing can benefit both businesses and government. An essential choice in the design of such an architecture is whether information is shared using a thick or a thin information flow. In an architecture with a thick flow, all information is shared via a shared infrastructure,...