research-article

Managing the transformation to standard business reporting: principles and lessons learned from the Netherlands

Authors:

Nitesh Bharosa,

Remco van Wijk,

Marijn Janssen,

Niels de Winne,

Joris HulstijnAuthors Info & Claims

dg.o '11: Proceedings of the 12th Annual International Digital Government Research Conference: Digital Government Innovation in Challenging Times

Pages 151 - 156

https://doi.org/10.1145/2037556.2037578

Published: 12 June 2011 Publication History

Abstract

Stricter laws and regulations demand that companies provide business information more timely and accurately to various government agencies. However, this trend increases the administrative burden for companies and the regulatory burden for government agencies. Standard Business Reporting (SBR) is a program that aims to reduce these burdens. Led by government agencies, stakeholders in this program are working towards a national data taxonomy, a single reporting gateway and a secure electronic infrastructure. Anticipated benefits include reduced time and costs for assembling, analyzing and providing business data to government agencies. However, stakeholders face several hurdles that need to be addressed before such benefits can be reaped. Typical hurdles in this transformation include conflicting public and private interests, legal constraints and high security demands. This policy paper presents seven transformation principles gained from the launch of SBR in the Netherlands. The principles are meant to guide stakeholders in proactively dealing with some of the transformation issues that may manifest when launching SBR. While the current scope of SBR is focused on financial reporting, the possibilities for its future application are broader, opening new avenues for digital government research.

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Cited By

Sassi WBen Othman HHussainey K(2023)The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country studyInternational Journal of Disclosure and Governance10.1057/s41310-023-00192-621:2(175-192)Online publication date: 10-Aug-2023
https://doi.org/10.1057/s41310-023-00192-6
Wang BWang D(2018)A Process Model for XBRL Taxonomy DevelopmentJournal of Signal Processing Systems10.1007/s11265-017-1311-190:8-9(1213-1220)Online publication date: 1-Sep-2018
https://dl.acm.org/doi/10.1007/s11265-017-1311-1
Al-Khatib EYassin MAlkhatib A(2018)Managing the Digitisation of Filing System Project at Al-Zaytoonah University of Jordan8th International Conference on Engineering, Project, and Product Management (EPPM 2017)10.1007/978-3-319-74123-9_30(281-289)Online publication date: 15-Mar-2018
https://doi.org/10.1007/978-3-319-74123-9_30
Show More Cited By

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Managing the transformation to standard business reporting: principles and lessons learned from the Netherlands

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cover image ACM Other conferences

dg.o '11: Proceedings of the 12th Annual International Digital Government Research Conference: Digital Government Innovation in Challenging Times

June 2011

398 pages

ISBN:9781450307628

DOI:10.1145/2037556

Conference Chairs:
John Bertot
University of Maryland
,
Karine Nahon
University of Washington
,
Program Chairs:
Soon Ae Chun
City University of New York
,
Luis Luna-Reyes
Universidad de las Americas, Puebla
,
Vijay Atluri
Rutgers University

Copyright © 2011 ACM.

Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

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Association for Computing Machinery

New York, NY, United States

Publication History

Published: 12 June 2011

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San Diego Super Computing Ctr
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dg.o '11: The 12th Annual International Conference of Digital Government Research

June 12 - 15, 2011

Maryland, College Park, USA

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Cited By

Sassi WBen Othman HHussainey K(2023)The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country studyInternational Journal of Disclosure and Governance10.1057/s41310-023-00192-621:2(175-192)Online publication date: 10-Aug-2023
https://doi.org/10.1057/s41310-023-00192-6
Wang BWang D(2018)A Process Model for XBRL Taxonomy DevelopmentJournal of Signal Processing Systems10.1007/s11265-017-1311-190:8-9(1213-1220)Online publication date: 1-Sep-2018
https://dl.acm.org/doi/10.1007/s11265-017-1311-1
Al-Khatib EYassin MAlkhatib A(2018)Managing the Digitisation of Filing System Project at Al-Zaytoonah University of Jordan8th International Conference on Engineering, Project, and Product Management (EPPM 2017)10.1007/978-3-319-74123-9_30(281-289)Online publication date: 15-Mar-2018
https://doi.org/10.1007/978-3-319-74123-9_30
Nielsen MCarvalho NVeiga LBarbosa L(2017)Administrative Burden Reduction Over TimeProceedings of the 10th International Conference on Theory and Practice of Electronic Governance10.1145/3047273.3047334(140-148)Online publication date: 7-Mar-2017
https://dl.acm.org/doi/10.1145/3047273.3047334
Praditya DSulastri RBharosa NJanssen M(2016)Exploring XBRL-Based Reporting System: A Conceptual Framework for System Adoption and ImplementationSocial Media: The Good, the Bad, and the Ugly10.1007/978-3-319-45234-0_28(305-316)Online publication date: 23-Aug-2016
https://doi.org/10.1007/978-3-319-45234-0_28
Bharosa NJanssen MHulstijn Jvan Wijk Rde Winne NTan YDavies JPardo TTallo ILeosk N(2011)Towards a lean-government using new IT-architectures for compliance monitoringProceedings of the 5th International Conference on Theory and Practice of Electronic Governance10.1145/2072069.2072095(147-156)Online publication date: 26-Sep-2011
https://dl.acm.org/doi/10.1145/2072069.2072095

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