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http://bura.brunel.ac.uk/handle/2438/16341
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DC Field | Value | Language |
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dc.contributor.author | Ojala, H | - |
dc.contributor.author | Penttinen, E | - |
dc.contributor.author | Collis, J | - |
dc.contributor.author | Virtanen, T | - |
dc.date.accessioned | 2018-06-13T10:13:06Z | - |
dc.date.available | 2018-06-13T10:13:06Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Nordic Journal of Business, 67 (1), pp. 4 - 26 (22) | en_US |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/16341 | - |
dc.description.abstract | Standard Business Reporting (SBR) is a consolidated reporting model for the digital transmission of financial data to several statutory bodies. It requires the development of a national taxonomy, which facilitates the joint tax, statistics and financial reporting through a common government gateway, thus reducing the administrative burden of statutory reporting. An SBR program is a complex and innovative project that requires the co-ordination of public and private constituencies. Drawing on the findings of a longitudinal study in the Finnish SBR program, we contribute to the literature by identifying a set of design principles for SBR taxonomy development: (1) competence, (2) win-win-win vision, (3) multi-channel communication, (4) intelligent scope, (5) expertise commitment, (6) track record, and (7) co-creation. These principles were derived from an inductive analysis of empirical data collected from multiple sources. Our findings offer a guide that will be useful to other jurisdictions embarking on similar SBR initiatives. | en_US |
dc.format.extent | 4 - 26 (22) | - |
dc.language.iso | en | en_US |
dc.publisher | The Association of Business Schools Finland | en_US |
dc.subject | Design principles | en_US |
dc.subject | Taxonomy development | en_US |
dc.subject | Standard Business Reporting (SBR) | en_US |
dc.subject | eXtensible Business Reporting Language (XBRL) | en_US |
dc.subject | digital financial reporting | en_US |
dc.subject | stakeholder engagement | en_US |
dc.title | Design principles for Standard Business Reporting (SBR) taxonomy development: Evidence from Finland | en_US |
dc.type | Article | en_US |
dc.relation.isPartOf | Nordic Journal of Business | - |
pubs.issue | 1 | - |
pubs.publication-status | Accepted | - |
pubs.volume | 67 | - |
Appears in Collections: | Brunel Business School Research Papers |
Files in This Item:
File | Description | Size | Format | |
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Fulltext.pdf | 457.09 kB | Adobe PDF | View/Open |
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