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

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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.
Original languageEnglish
Title of host publicationAustralasian Conference on Information Systems 2021
Place of PublicationAustralia
PublisherAustralasian Conference on Information Systems Executive Committee
Number of pages7
Publication statusE-pub ahead of print - 8 Dec 2021
EventAustralasian Conference on Information Systems 2021, Sydney: Information Systems for a Sustainable Future, Connectedness, and Social Good - Macquarie Business School, Macquarie University , Sydney, Australia
Duration: 6 Dec 202110 Dec 2021


ConferenceAustralasian Conference on Information Systems 2021, Sydney
Abbreviated titleACIS 2021
Internet address


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