{"id":"https://openalex.org/W1971242404","doi":"https://doi.org/10.4018/jebr.2011040101","title":"Greater Accountability, Less Red Tape","display_name":"Greater Accountability, Less Red Tape","publication_year":2011,"publication_date":"2011-04-01","ids":{"openalex":"https://openalex.org/W1971242404","doi":"https://doi.org/10.4018/jebr.2011040101","mag":"1971242404"},"language":"en","primary_location":{"id":"doi:10.4018/jebr.2011040101","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jebr.2011040101","pdf_url":null,"source":{"id":"https://openalex.org/S77020770","display_name":"International Journal of E-Business Research","issn_l":"1548-1131","issn":["1548-1131","1548-114X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of E-Business Research","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051894497","display_name":"Paul Madden","orcid":"https://orcid.org/0000-0002-0299-2328"},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Paul Madden","raw_affiliation_strings":["Department of the Treasury, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of the Treasury, Australia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5051894497"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.0465,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.79597977,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"7","issue":"2","first_page":"1","last_page":"10"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9776999950408936,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9776999950408936,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.9247000217437744,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.8875513076782227},{"id":"https://openalex.org/keywords/business-reporting","display_name":"Business reporting","score":0.7682419419288635},{"id":"https://openalex.org/keywords/flexibility","display_name":"Flexibility (engineering)","score":0.565079391002655},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.5573632717132568},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5085238218307495},{"id":"https://openalex.org/keywords/electronic-business","display_name":"Electronic business","score":0.4934593737125397},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4682313799858093},{"id":"https://openalex.org/keywords/business-process","display_name":"Business process","score":0.4605080485343933},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.342817485332489},{"id":"https://openalex.org/keywords/business-model","display_name":"Business model","score":0.31595462560653687},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.26228880882263184},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.11218434572219849},{"id":"https://openalex.org/keywords/management","display_name":"Management","score":0.11001008749008179}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.8875513076782227},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.7682419419288635},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.565079391002655},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5573632717132568},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5085238218307495},{"id":"https://openalex.org/C65257409","wikidata":"https://www.wikidata.org/wiki/Q734253","display_name":"Electronic business","level":3,"score":0.4934593737125397},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4682313799858093},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.4605080485343933},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.342817485332489},{"id":"https://openalex.org/C4216890","wikidata":"https://www.wikidata.org/wiki/Q815823","display_name":"Business model","level":2,"score":0.31595462560653687},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.26228880882263184},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11218434572219849},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.11001008749008179},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4018/jebr.2011040101","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jebr.2011040101","pdf_url":null,"source":{"id":"https://openalex.org/S77020770","display_name":"International Journal of E-Business Research","issn_l":"1548-1131","issn":["1548-1131","1548-114X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of E-Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jebr00:v:7:y:2011:i:2:p:1-10","is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/jebr.2011040101","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.44999998807907104,"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W391213862","https://openalex.org/W770681952","https://openalex.org/W2565936059","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W3125500680","https://openalex.org/W1974762913","https://openalex.org/W2052781236","https://openalex.org/W2195670727","https://openalex.org/W4313423453","https://openalex.org/W2624712002","https://openalex.org/W3121608155","https://openalex.org/W159048713","https://openalex.org/W3159209791","https://openalex.org/W2379291955"],"abstract_inverted_index":{"Australian":[0,14,158],"governments":[1],"are":[2,119],"early":[3],"adopters":[4],"of":[5,52,69,100,102,125,139,164,173],"many":[6],"electronic":[7],"record-keeping":[8],"and":[9,12,31,36,67,87,91,105,135,149,159],"reporting":[10,61],"systems,":[11],"the":[13,26,42,50,80,97,116,122,157,167,171,182,193],"Standard":[15],"Business":[16,71],"Reporting":[17,72],"(SBR)":[18],"Program":[19,44,118,169],"evolves":[20],"this":[21],"further.":[22],"This":[23],"paper":[24],"examines":[25],"evolution":[27],"from":[28],"government-centric":[29],"technologies":[30],"standards":[32,104],"to":[33,85,146,178,184,192],"collaborative,":[34],"open,":[35,108],"community":[37],"standards-based":[38],"systems.":[39],"It":[40],"describes":[41],"SBR":[43,81,117,168],"as":[45],"a":[46,140,189],"case":[47],"study":[48],"in":[49,60,79,127,131,137,156,166,188],"development":[51],"seamless":[53],"business-to-government":[54],"reporting,":[55],"which":[56,144],"delivers":[57],"significant":[58],"reductions":[59],"costs":[62],"for":[63],"business.":[64],"The":[65,83,107,162],"flexibility":[66],"universality":[68],"eXtensible":[70],"Language":[73],"(XBRL)":[74],"is":[75,133,176],"an":[76],"important":[77],"element":[78],"approach.":[82],"benefits":[84,93],"business":[86],"government":[88,132],"reveal":[89],"immediate":[90],"practical":[92],"that":[94,111,175],"expand":[95],"with":[96,121,151],"growing":[98],"number":[99],"users":[101],"these":[103],"technologies.":[106],"collaborative":[109],"processes":[110],"have":[112],"been":[113],"driven":[114],"by":[115,154],"consistent":[120],"current":[123],"directions":[124],"e-government":[126],"various":[128,194],"countries.":[129],"Technology":[130],"interactive":[134],"viewed":[136],"terms":[138],"complex":[141],"adaptive":[142],"system,":[143],"needs":[145],"grow,":[147],"respond,":[148],"interact":[150],"systems":[152],"used":[153],"businesses":[155],"international":[160],"communities.":[161],"use":[163],"XBRL":[165],"increases":[170],"integrity":[172],"data":[174,187],"provided":[177],"multiple":[179],"parties,":[180],"eliminating":[181],"need":[183],"transform":[185],"financial":[186],"business\u2019s":[190],"system":[191],"semantic":[195],"differences":[196],"currently":[197],"imposed.":[198]},"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-06-11T06:19:23.411458","created_date":"2025-10-10T00:00:00"}