Challenging the chain : governing the automated exchange and processing of business information. / / Co authors, S. Bal [and nine others] ; edited by N. Bharosa [and three others].

• VerfasserIn: R. van Wijk (ed.)
• Author: Bal, S.,
• TeilnehmendeR: Bal, S.,; Bharosa, N.,
• Place / Publishing House: Delft, The Netherlands : : IOS Press,, 2015.; ©2015
• Year of Publication: 2015
• Edition: 1st ed.
• Language: English
• Physical Description: 1 online resource (442 pages) :; illustrations.

What 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.

Table of Contents

Title Page -- Table of Contents -- Preface by the Director of Logius -- Preface by the Director-General of the Tax and Customs Administration of the Netherlands -- About the Editors -- A Word of Thanks -- Prologue -- Introduction -- What is business reporting? -- What are the enablers for digital reporting? -- S2S integration for digital business reporting -- The envisioned SBR solution -- Implementing the solution in a pluriform domain -- Readers' guide -- Part A - SBR as a Challenge for Information Chains -- Information Chains -- Introduction -- What is a chain? -- Drivers of a chain -- General characteristics of chains -- Specific characteristics of information chains -- Chapter conclusion -- Change Management in Information Chains -- The issue of change -- Obstacles for realising change -- The conceptual challenges when managing change in reporting chains -- The paramount importance of acceptance -- Two opposing change management approaches -- Control instruments for steering the change management process -- Steering Change in Chain Information Systems -- Introduction -- The interplay between governance and technology -- A closer look at two categories of changes -- Answering the change steering question for a known Situation B -- Steering change when Situation B is unknown -- Discussion -- Chapter conclusion -- Part B - SBR as a Solution for Information Chains -- Managing Data in Information Chains -- Introduction -- How is data exchanged? -- How is data specified? -- The data specifications for SBR chains -- Chapter conclusion -- I-processes -- The umbrella term `process' -- What is a process? -- What is a good process? -- What are the management philosophies concerning process improvement? -- How can a good process be maintained? -- What tools and methods can be used for design and maintenance?.

What specific requirements are imposed on I-processes in SBR chains? -- Chapter conclusion -- Technical Foundations of SBR -- Introduction -- Interaction patterns -- Configurations for standardisation of information exchange and processing -- Requirements for the generic infrastructure -- Enabling technologies for the realisation of the generic infrastructure -- Architecture and components of the generic infrastructure -- Chapter conclusion -- Information Chain Security -- Introduction -- The risks of information exchange -- The information assurance requirements rooted in laws and regulations -- Enabling technologies -- Information security measures in SBR chains -- Chapter conclusion -- Governance and Service Management -- Introduction -- Generic principles of governance -- Governance of SBR reporting chains: horizontal integration -- Vertical chain integration -- Network integration -- Coherence between the governance of the three integration forms -- Current SBR governance -- The central role of the SSC in SBR chains -- Chapter conclusion -- Reporting Chain Reengineering Methodology for the Implementation of SBR -- Introduction -- Sketch of the SBR chain in Situation B -- An outline of the methodology -- The exploration phase -- The detailed analysis and redesign phase -- The experiment phase -- The scaling up phase -- Chapter conclusion -- Final Conclusions -- Appendices -- Appendix A - A brief history of SBR in the Netherlands -- Appendix B - Writing process -- Appendix C - Glossary and abbreviations -- About the Contributors -- Literature Overview.