Standards battles for business-to-government data exchange: Identifying success factors for standard dominance using the Best Worst Method

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Abstract

Businesses are obliged to report all kinds of data to the government. In the past this was paper-based, and over time Electronic Data Interchange (EDI) types of solutions have been implemented. The new eXtensible Business Reporting Language (XBRL) standard seems to have replaced EDI types of solutions. This paper applies the Best Worst Method to identify the key factors that lead to the dominance of these business reporting standards. The results show that the key factors for standard dominance are the overall commitment of key stakeholders, timing of entry, and installed base, and suggest that XBRL has the best chance of becoming the dominant standard, replacing EDI as the standard for business reporting. However, this will take time due to the installed base of systems.

Original languageEnglish
JournalTechnological Forecasting and Social Change
DOIs
Publication statusPublished - 2018

Keywords

  • Best Worst Method
  • EDI
  • Information exchange
  • SBR
  • Standards battles
  • XBRL
  • XML

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