Challenging the chain : governing the automated exchange and processing of business information. / Co authors, S. Bal [and nine others] ; edited by N. Bharosa [and three others].

Format:

Book

Author/Creator:

R. van Wijk (ed.)

Bal, S., author.

Contributor:

Bharosa, N., editor.

Language:

English

Subjects (All):

Business records.

Business records--Law and legislation--Netherlands.

Corporation reports--Law and legislation.

Corporation reports.

Physical Description:

1 online resource (442 pages) : illustrations.

Edition:

1st ed.

Place of Publication:

IOS Press 2015

Delft, The Netherlands : IOS Press, 2015.

Language Note:

English

System Details:

text file

Summary:

What is digital business reporting? Why do we need it? And how can we improve it? This book aims to address these questions by illustrating the rise of system-to-system information exchange and the opportunities for improving transparency and accountability. Governments around the world are looking for ways to strengthen transparency and accountability without introducing more red tape, which is a source of growing frustration and costs for businesses. In 2004, the Ministry of Finance and the Ministry of Justice in the Netherlands started to investigate the potential of XBRL (eXtensible Business Reporting Language) as a uniform data standard for business-to-government information exchange. In 2006, there was a comprehensive architecture for Standard Business Reporting (SBR), including the requirements for the information infrastructure. One year later the first reports in XBRL were successfully delivered to the Tax and Customs Administration and the Chamber of Commerce via a secure infrastructure. Today, millions of business reports are being exchanged using SBR. As a solution, SBR empowers organisations to present a cohesive explanation of their business operations and helps them engage with internal and external stakeholders, including regulators, shareholders and creditors. Challenging the chain describes the journey of SBR from challenge to solution. Specialists in the field – flanked by academics – provide detailed insights on the challenges actors faced and the solutions they achieved. In its versatility, this book exemplifies the necessary paradigm shifts when it comes to such large-scale public-private transformations. Policy makers, managers, IT specialists and architects looking to engage in such transformations will find guidance in this book.

Contents:

Title Page

Table of Contents

Preface by the Director of Logius

Preface by the Director-General of the Tax and Customs Administration of the Netherlands

About the Editors

A Word of Thanks

Prologue

Introduction

What is business reporting?

What are the enablers for digital reporting?

S2S integration for digital business reporting

The envisioned SBR solution

Implementing the solution in a pluriform domain

Readers' guide

Part A - SBR as a Challenge for Information Chains

Information Chains

What is a chain?

Drivers of a chain

General characteristics of chains

Specific characteristics of information chains

Chapter conclusion

Change Management in Information Chains

The issue of change

Obstacles for realising change

The conceptual challenges when managing change in reporting chains

The paramount importance of acceptance

Two opposing change management approaches

Control instruments for steering the change management process

Steering Change in Chain Information Systems

The interplay between governance and technology

A closer look at two categories of changes

Answering the change steering question for a known Situation B

Steering change when Situation B is unknown

Discussion

Part B - SBR as a Solution for Information Chains

Managing Data in Information Chains

How is data exchanged?

How is data specified?

The data specifications for SBR chains

I-processes

The umbrella term `process'

What is a process?

What is a good process?

What are the management philosophies concerning process improvement?

How can a good process be maintained?

What tools and methods can be used for design and maintenance?.

What specific requirements are imposed on I-processes in SBR chains?

Technical Foundations of SBR

Interaction patterns

Configurations for standardisation of information exchange and processing

Requirements for the generic infrastructure

Enabling technologies for the realisation of the generic infrastructure

Architecture and components of the generic infrastructure

Information Chain Security

The risks of information exchange

The information assurance requirements rooted in laws and regulations

Enabling technologies

Information security measures in SBR chains

Governance and Service Management

Generic principles of governance

Governance of SBR reporting chains: horizontal integration

Vertical chain integration

Network integration

Coherence between the governance of the three integration forms

Current SBR governance

The central role of the SSC in SBR chains

Reporting Chain Reengineering Methodology for the Implementation of SBR

Sketch of the SBR chain in Situation B

An outline of the methodology

The exploration phase

The detailed analysis and redesign phase

The experiment phase

The scaling up phase

Final Conclusions

Appendices

Appendix A - A brief history of SBR in the Netherlands

Appendix B - Writing process

Appendix C - Glossary and abbreviations

About the Contributors

Literature Overview.

Notes:

Includes bibliographical references.

Description based on online resource; title from PDF title page (EBC, viewed January 13, 2018).

ISBN:

1-61499-497-8