LEADER 03772nam 2200613 450 001 9910131256103321 005 20230621141057.0 010 $a1-61499-497-8 035 $a(CKB)3710000000422491 035 $a(MiAaPQ)EBC5161921 035 $a(WaSeSS)IndRDA00056327 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/42955 035 $a(EXLCZ)993710000000422491 100 $a20180113h20152015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aChallenging the chain$b[electronic resource] $egoverning the automated exchange and processing of business information. /$fCo authors, S. Bal [and nine others] ; edited by N. Bharosa [and three others] 210 $cIOS Press$d2015 210 1$aDelft, The Netherlands :$cIOS Press,$d2015. 210 4$dİ2015 215 $a1 online resource (442 pages) $cillustrations 311 $a1-61499-496-X 320 $aIncludes bibliographical references. 330 $aWhat is digital business reporting? Why do we need it? And how can we improve it? This book aims to address these questions by illustrating the rise of system-to-system information exchange and the opportunities for improving transparency and accountability. Governments around the world are looking for ways to strengthen transparency and accountability without introducing more red tape, which is a source of growing frustration and costs for businesses. In 2004, the Ministry of Finance and the Ministry of Justice in the Netherlands started to investigate the potential of XBRL (eXtensible Business Reporting Language) as a uniform data standard for business-to-government information exchange. In 2006, there was a comprehensive architecture for Standard Business Reporting (SBR), including the requirements for the information infrastructure. One year later the first reports in XBRL were successfully delivered to the Tax and Customs Administration and the Chamber of Commerce via a secure infrastructure. Today, millions of business reports are being exchanged using SBR. As a solution, SBR empowers organisations to present a cohesive explanation of their business operations and helps them engage with internal and external stakeholders, including regulators, shareholders and creditors. Challenging the chain describes the journey of SBR from challenge to solution. Specialists in the field ? flanked by academics ? provide detailed insights on the challenges actors faced and the solutions they achieved. In its versatility, this book exemplifies the necessary paradigm shifts when it comes to such large-scale public-private transformations. Policy makers, managers, IT specialists and architects looking to engage in such transformations will find guidance in this book. 606 $aBusiness records 606 $aBusiness records$xLaw and legislation$zNetherlands 606 $aCorporation reports$xLaw and legislation 610 $aSBR 610 $ainformation exchange 610 $adigital business reporting 610 $aStandard Business Reporting 610 $ainformation chain 610 $atransparency 610 $aeXtensible Business Reporting Language 610 $aXBRL 610 $aaccountability 615 0$aBusiness records. 615 0$aBusiness records$xLaw and legislation 615 0$aCorporation reports$xLaw and legislation. 676 $a651.51 700 $aR. van Wijk (ed.)$4auth$01364921 702 $aBal$b S. 702 $aBharosa$b N. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 801 2$bUkMaJRU 906 $aBOOK 912 $a9910131256103321 996 $aChallenging the chain$93386539 997 $aUNINA