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Digital business reporting standards: mapping the battle in France

Guilloux, Véronique, Locke, Joanne and Lowe, Alan 2013, Digital business reporting standards: mapping the battle in France, European journal of information systems, vol. 22, no. 3, pp. 257-277, doi: 10.1057/ejis.2012.5.

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Title Digital business reporting standards: mapping the battle in France
Author(s) Guilloux, Véronique
Locke, Joanne
Lowe, Alan
Journal name European journal of information systems
Volume number 22
Issue number 3
Start page 257
End page 277
Total pages 21
Publisher Springer
Place of publication London, Eng.
Publication date 2013-05
ISSN 0960-085X
1476-9344
Summary Government agencies use information technology extensively to collect business data for regulatory purposes. Data communication standards form part of the infrastructure with which businesses must conform to survive. We examine the development of, and emerging competition between, two open business reporting data standards adopted by government bodies in France; Electronic Data Interchange for Administration, Commerce and Transport (EDIFACT) (incumbent) and eXtensible Business Reporting Language (XBRL) (challenger). The research explores whether an incumbent may be displaced in a setting in which the contest is unresolved. Latour's translation map is applied to trace the enrollments and detours in the battle. We find that regulators play an important role as allies in the development of the standards. The antecedent networks in which the standards are located embed strong beliefs that become barriers to collaboration and fuel the battle. One of the key differentiating attitudes is whether speed is more important than legitimacy. The failure of collaboration encourages competition. The newness of XBRL's technology just as regulators need to respond to an economic crisis and its adoption by French regulators not using EDIFACT create an opportunity for the challenger to make significant network gains over the longer term. ANT also highlights the importance of the preservation of key components of EDIFACT in ebXML.
Language eng
DOI 10.1057/ejis.2012.5
Field of Research 080604 Database Management
0806 Information Systems
1503 Business And Management
Socio Economic Objective 890399 Information Services not elsewhere classified
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2013, Operational Research Society
Persistent URL http://hdl.handle.net/10536/DRO/DU:30084866

Document type: Journal Article
Collection: Department of Accounting
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