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Title: Fundamental and enhancing design principles in standard business reporting
Authors: Ojala, H
Penttinen, E
Collis, J
Virtanen, T
Keywords: Design principles;Innovation projects;Stakeholder engagement;Standard business reporting;XBRL
Issue Date: 2015
Publisher: European Accounting Association
Citation: 11th Annual Workshop on Financial Reporting in Europe, 3 September - 4 September 2015, Paris, (2015)
Abstract: Standard Business Reporting (SBR) initiatives have developed in a number of countries as a means of reducing the administrative burden of statutory financial reporting. An SBR programme is an example of a complex and innovative project that requires the co-ordination of public and private constituencies. Drawing on the qualitative findings of a longitudinal empirical study in Finland, we contribute to the literature by identifying a set of fundamental and enhancing design principles in SBR projects: (1) leadership, (2) win-win-win vision, (3) multi-channel communication, (4) intelligent scope, (5) expertise commitment, (6) track record, and (7) co-creation. Our findings offer a guide that will be useful to other jurisdictions embarking on SBR projects using XBRL.
metadata.dc.relation.isreplacedby: 2438/16737
Appears in Collections:Brunel Business School Research Papers

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