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

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
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
PURE Output Type: Other
Published Date: 2008
Authors: Guilloux, Veronique
Locke, Joanne
Lowe, Alan D. ( 0000-0002-3307-1150)

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