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Journal Article

Determinants of Business‑to‑Government Information Sharing Arrangements  pp44-56

Dhata Praditya, Marijn Janssen, Reni Sulastri

© Feb 2017 Volume 15 Issue 1, Editor: Mitja Dečman and Tina Jukić, pp1 - 56

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Abstract

Various types of inter‑organisational systems (IOSs) are emerging to facilitate information exchange between companies and governments. These systems are developed in constellations of stakeholders who impose different and even opposing requirements on the information sharing arrangements. Yet which determinants shape the selected information sharing arrangement is not clear. The present research investigated such determinants through a review of IOS implementation literature and an in‑depth case study. The literature review resulted in a list of determinants that were categorised using the Technological, Organisational and Environmental (TOE) framework. These determinants were analysed in detail for the Standard Business Reporting implementation in the Netherlands. The findings suggest that an information sharing arrangement should be conceptualised by both its architecture and its governance, as they are mutually dependent. In the case study, trust, power, the involvement of major public organisations, compatibility and interoperability were found to be the main determinants influencing the shaping of the information sharing arrangement.

 

Keywords: information sharing arrangement, inter-organisational system (IOS), XBRL, standard business reporting, B2G, TOE

 

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Journal Issue

Volume 15 Issue 1 / Feb 2017  pp1‑56

Editor: Mitja Dečman, Tina Jukić

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Editorial

Guest Editors

Decman‑Mitja‑EG‑031 Mitja Dečman is an Assistant Professor at the Faculty of Administration, University of Ljubljana, teaching undergraduate and postgraduate level. He holds a Ph. D. in Administration Science and a MSc. in Computer Science. His project and research work includes development of information systems, benchmarking systems, digital preservation, information security, e‑government, e‑governance, web 2.0 and others.

 

Jukic‑Tina‑EG‑038

Tina Jukić is an Assistant Professor in the field of informatics in public administration at Faculty of Administration, University of Ljubljana, Slovenia. She gained her PhD in administrative science in 2013. In recent years her research activities are mainly focused on methodologies for the evaluation of e‑government projects and on social media usage in public administration. 

 

Keywords: social networking sites, public administration, level of usage, type of usage, engagement, literature review, tax administration, taxpayer supervision, compliance risk management, analytics, data mining, Conceptual data modeling, Object Role Modeling, Manual service, Digital Service, DPSIR, Zanzibar, information sharing arrangement, inter-organisational system (IOS), XBRL, standard business reporting, B2G, TOE

 

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