{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,10]],"date-time":"2026-06-10T16:41:09Z","timestamp":1781109669386,"version":"3.54.1"},"reference-count":15,"publisher":"IGI Global Scientific Publishing","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2011,4,1]]},"abstract":"<p>Australian governments are early adopters of many electronic record-keeping and reporting systems, and the Australian Standard Business Reporting (SBR) Program evolves this further. This paper examines the evolution from government-centric technologies and standards to collaborative, open, and community standards-based systems. It describes the SBR Program as a case study in the development of seamless business-to-government reporting, which delivers significant reductions in reporting costs for business. The flexibility and universality of eXtensible Business Reporting Language (XBRL) is an important element in the SBR approach. The benefits to business and government reveal immediate and practical benefits that expand with the growing number of users of these standards and technologies. The open, collaborative processes that have been driven by the SBR Program are consistent with the current directions of e-government in various countries. Technology in government is interactive and viewed in terms of a complex adaptive system, which needs to grow, respond, and interact with systems used by businesses in the Australian and international communities. The use of XBRL in the SBR Program increases the integrity of data that is provided to multiple parties, eliminating the need to transform financial data in a business\u2019s system to the various semantic differences currently imposed.<\/p>","DOI":"10.4018\/jebr.2011040101","type":"journal-article","created":{"date-parts":[[2011,10,19]],"date-time":"2011-10-19T12:15:54Z","timestamp":1319026554000},"page":"1-10","source":"Crossref","is-referenced-by-count":3,"title":["Greater Accountability, Less Red Tape"],"prefix":"10.4018","volume":"7","author":[{"given":"Paul","family":"Madden","sequence":"first","affiliation":[{"name":"Department of the Treasury, Australia"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"jebr.2011040101-0","unstructured":"Attorney General\u2019s Department. (2009). Review into the governance, efficiency, structure and operation of Australia\u2019s superannuation system. Phase two: Operation and efficiency. Retrieved from http:\/\/www.supersystemreview.gov.au\/"},{"key":"jebr.2011040101-1","unstructured":"Australian Information Management Steering Committee. (1997). Management of government information as a national strategic resource. Retrieved from http:\/\/www.nla.gov.au\/imsc\/"},{"key":"jebr.2011040101-2","unstructured":"Australian Public Service Commission. (2007). Tackling wicked problems: A public policy perspective. Retrieved from http:\/\/www.apsc.gov.au\/publications07\/wickedproblems6.htm"},{"key":"jebr.2011040101-3","unstructured":"COAG. (2008). Communiqu\u00e9: Council of Australian Governments\u2019 Meeting, Sydney. Retrieved from http:\/\/www.coag.gov.au"},{"key":"jebr.2011040101-4","unstructured":"Commonwealth of Australia. (2009). Standard business reporting: An idea whose time starts now. Retrieved from http:\/\/www.treasury.gov.au\/documents\/1633\/PDF\/Economic_Roundup_Issue_3_2009.pdf"},{"key":"jebr.2011040101-5","unstructured":"Department of Finance and Regulation. (2009). Engage: Getting on with Government 2.0: Government 2.0 taskforce report. Retrieved from http:\/\/www.finance.gov.au\/publications\/gov20taskforcereport\/"},{"key":"jebr.2011040101-6","unstructured":"Department of Finance and Regulation. (2009). Towards Government 2.0: An issues paper (final). Retrieved from http:\/\/gov2.net.au\/report\/"},{"key":"jebr.2011040101-7","unstructured":"Department of Finance and Regulation. (2010). Government response to the report of the Government 2.0 Taskforce. Retrieved from http:\/\/www.finance.gov.au\/publications\/govresponse20report\/index.html"},{"key":"jebr.2011040101-8","unstructured":"Department of the Prime Minister and Cabinet. (2010). Ahead of the game: Blueprint for the reform of Australian government administration. Retrieved from http:\/\/www.dpmc.gov.au\/publications\/aga_reform\/aga_reform_blueprint\/index.cfm"},{"key":"jebr.2011040101-9","unstructured":"Department of the Treasury. (2009). Australia\u2019s future tax system \u2013 the treasury. Retrieved from http:\/\/www.futuretax.gov.au"},{"key":"jebr.2011040101-10","unstructured":"International Accounting Standards Board. (2009). Report of the financial crisis advisory group. Retrieved from http:\/\/www.iasb.org"},{"key":"jebr.2011040101-11","unstructured":"Meskell, D. (2009). Engaging citizens in government. GSA office of citizen services and communications. Retrieved from http:\/\/www.usaservices.gov\/pdf_docs\/EngagingCitizensII.pdf"},{"key":"jebr.2011040101-12","unstructured":"Productivity Commission. (2009). Annual review of regulatory burdens on business: Social and economic infrastructure services. Retrieved from http:\/\/www.pc.gov.au\/"},{"key":"jebr.2011040101-13","unstructured":"Productivity Commission. (2010). Contribution of the not-for-profit sector research report. Retrieved from http:\/\/www.pc.gov.au\/projects\/study\/not-for-profit\/report"},{"key":"jebr.2011040101-14","unstructured":"Rethinking Regulation. (2006). Report of the taskforce on reducing the regulatory burden on business. Retrieved from http:\/\/www.regulationtaskforce.gov.au\/"}],"container-title":["International Journal of E-Business Research"],"original-title":[],"language":"ng","link":[{"URL":"https:\/\/www.igi-global.com\/viewtitle.aspx?TitleId=53837","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,6,1]],"date-time":"2022-06-01T14:32:55Z","timestamp":1654093975000},"score":1,"resource":{"primary":{"URL":"https:\/\/services.igi-global.com\/resolvedoi\/resolve.aspx?doi=10.4018\/jebr.2011040101"}},"subtitle":["The Australian Standard Business Reporting Experience"],"short-title":[],"issued":{"date-parts":[[2011,4,1]]},"references-count":15,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2011,4]]}},"URL":"https:\/\/doi.org\/10.4018\/jebr.2011040101","relation":{},"ISSN":["1548-1131","1548-114X"],"issn-type":[{"value":"1548-1131","type":"print"},{"value":"1548-114X","type":"electronic"}],"subject":[],"published":{"date-parts":[[2011,4,1]]}}}