John, Blooma

Rahwani, Romy

Vidyattama, Yogi

English

The purpose of this research is to examine barriers in eXtensible Business Reporting Language (XBRL) based interagency information sharing (IIS). Based on the theoretical framework, this study attempts to validate existing obstacles and identify potential new barriers in the context of Indonesia. This study employs a qualitative approach by interviewing some key informants from Indonesian government agencies.As the preliminary findings, the research disconfirmed different geographic areas as the barrier. We found that law/policy might be either a barrier or a success factor. Lastly, the diverse needs of data granularity levels can be a barrier for the IIS.As future research work, the study will examine whether the barriers outlined in the theoretical framework also apply to Indonesia (as a non-western country). This study's results may not be generalizable beyond Indonesia, but this study will also investigate whether there are similarities/differences against other studies conducted in non-western countries

University of Canberra Research Repository

Barriers in XBRL based Interagency Accounting Information Sharing: Qualitative Evidence from Indonesia

https://researchsystem.canberra.edu.au/ws/files/54054788/v6_NoorRomyRahwani_ACIS_2021_RIP_CameraReady.pdf

Barriers in XBRL based Interagency Accounting Information Sharing: Qualitative Evidence from Indonesia

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University of Canberra Research Repository