Local skirmishes in the contruction of (global) digital business communication technologies

Guilloux, Veronique, Locke, Joanne and Lowe, Alan D. (2008). Local skirmishes in the contruction of (global) digital business communication technologies. IN: Twenty Ninth International Conference on Information Systems. 2008-01-01 - 2008-01-01. (Unpublished)

Abstract

This paper applies Latour’s 1992 translation map as a device to explore the development of and recent conflict between two data standards for the exchange of business information – EDIFACT and XBRL. Our research is focussed in France, where EDIFACT is well established and XBRL is just emerging. The alliances supporting both standards are local and global. The French/European EDIFACT is promulgated through the United Nations while a consortium of national jurisdictions and companies has coalesced around the US initiated XBRL International (XII). We suggest cultural differences pose a barrier to co-operation between the two networks. Competing data standards create the risk of switching costs. The different technical characteristics of the standards are identified as raising implications for regulators and users. A key concern is the lack of co-ordination of data standard production and the mechanisms regulatory agencies use to choose platforms for electronic data submission.

Divisions: Aston Business School > Accounting
Aston Business School > Accounting Research Group
Aston Business School
Event Title: Twenty Ninth International Conference on Information Systems
Event Type: Other
Event Dates: 2008-01-01 - 2008-01-01
Uncontrolled Keywords: business data standards,EDIFACT,XBRL,eb-XML,actor network theory,France
["eprint_fieldopt_dates_date_type_" not defined] Date: 2008
Authors: Guilloux, Veronique
Locke, Joanne
Lowe, Alan D.

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