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

Troshani, I., Janssen, M., Lymer, A. and Parker, L. D. (2018) Digital transformation of business-to-government reporting: an institutional work perspective. International Journal of Accounting Information Systems, 31, pp. 17-36. (doi: 10.1016/j.accinf.2018.09.002)

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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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Troshani, I., Janssen, M., Lymer, A., and Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:International Journal of Accounting Information Systems
Publisher:Elsevier
ISSN:1467-0895
ISSN (Online):1873-4723
Published Online:10 October 2018
Copyright Holders:Copyright © 2018 Elsevier Inc.
First Published:First published in International Journal of Accounting Information Systems 31:17-36
Publisher Policy:Reproduced in accordance with the copyright policy of the publisher

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