Transforming Public-Private Networks An XBRL-Based Infrastructure for Transforming Business-to-Government Information Exchange

Companies are required by law to report all kinds of information to various public agencies. Since most public agencies are autonomous and define their information demands independent of each other, companies have to report information to various agencies in different ways. Accordingly, governments are initiating programs that aim to transform business-to government information exchange to reduce the administrative burden for companies and improve the accountability at the same time. Yet little research is available on the type of transformations needed and the role of the infrastructure. Drawing on a case study, this paper investigates the interplay between technical infrastructure and transformation. In this case study an information brokerage infrastructure based on the Extensible Business Reporting Language XBRL was developed providing a one stop shop for companies and public agencies. The case study shows that the infrastructure should be flexible enough to accommodate changes over time but stable enough to attract a large user-base. The increase in efficiency and effectiveness of information exchange processes requires extensive transformation from both public and private parties.

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