{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,10]],"date-time":"2026-06-10T15:06:03Z","timestamp":1781103963607,"version":"3.54.1"},"reference-count":61,"publisher":"IGI Global Scientific Publishing","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2013,4,1]]},"abstract":"<p>Electronic government is one of the strategic innovations which have become a powerful agent of change for developing better government information and services and supporting the modernization of government\u2019s operations. This paper investigates a remarkable e-government initiative represented by the adoption process of the Extensible Business Reporting Language (XBRL) at Companies House (CH) in the United Kingdom. Based on the application of Rogers\u2019 framework, the research identifies CH\u2019s motivation, vision and process to use XBRL to achieve efficiency and produce better quality data to enhance and streamline the electronic filing process. The novelty of this research is based on the usage of a well-established innovation adoption framework to examine XBRL adoption as a process \u2013rather than a product- innovation that remains to be an under-researched area. This research provides valuable implications and conclusions that can help decision makers and IT experts in government agencies to devise meaningful strategic plans to adopt future e-government initiatives and develop existing ones.<\/p>","DOI":"10.4018\/jegr.2013040106","type":"journal-article","created":{"date-parts":[[2013,7,1]],"date-time":"2013-07-01T12:05:28Z","timestamp":1372680328000},"page":"101-119","source":"Crossref","is-referenced-by-count":11,"title":["E-Government Adoption in the U.K."],"prefix":"10.4018","volume":"9","author":[{"given":"Rania","family":"Mousa","sequence":"first","affiliation":[{"name":"Schroeder Family School of Business Administration, University of Evansville, Evansville, IN, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"jegr.2013040106-0","doi-asserted-by":"publisher","DOI":"10.1504\/IJMFA.2009.025057"},{"key":"jegr.2013040106-1","author":"D.Andersen","year":"1991","journal-title":"Government information management: A primer and casebook"},{"issue":"4","key":"jegr.2013040106-2","first-page":"203","article-title":"The concept of genre: When, how and why?","volume":"28","author":"J.Andersen","year":"2001","journal-title":"Knowledge Organization"},{"key":"jegr.2013040106-3","author":"W.Baum","year":"1977","journal-title":"Transcribing and editing oral history"},{"key":"jegr.2013040106-4","doi-asserted-by":"publisher","DOI":"10.2307\/248684"},{"key":"jegr.2013040106-5","unstructured":"BIS. (Department for Business, Innovation and Skills). (2009). Simplification plan 2009: Delivering a better business environment. Department for Business Innovation and Skills."},{"issue":"December","key":"jegr.2013040106-6","first-page":"193","article-title":"A Delphi investigation to explain voluntary adoption of XBRL.","volume":"9","author":"E.Bonson","year":"2009","journal-title":"The International Journal of Digital Accounting Research"},{"key":"jegr.2013040106-7","doi-asserted-by":"publisher","DOI":"10.2307\/3381224"},{"key":"jegr.2013040106-8","doi-asserted-by":"publisher","DOI":"10.1177\/027507409502500105"},{"key":"jegr.2013040106-9","first-page":"275","article-title":"Technology push or program pull: Interest in new information technologies within public organizations","author":"D.Bugler","year":"1993","journal-title":"Public management: The state of the art"},{"key":"jegr.2013040106-10","author":"G.Burton","year":"2007","journal-title":"The management of technology and innovation: A strategic approach"},{"key":"jegr.2013040106-11","unstructured":"Cabinet Office. (2000). e-Government \u2013 a strategic framework for the public services in the information age. London, UK: Performance and Innovation Unit, Cabinet Office, the Stationery Office."},{"key":"jegr.2013040106-12","first-page":"9","article-title":"The use of internet in government service delivery","author":"S.Cohen","year":"2001","journal-title":"e-Government 2001"},{"key":"jegr.2013040106-13","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6486.2008.00814.x"},{"key":"jegr.2013040106-14","doi-asserted-by":"publisher","DOI":"10.2307\/249008"},{"key":"jegr.2013040106-15","doi-asserted-by":"publisher","DOI":"10.1016\/S1467-0895(00)00012-9"},{"issue":"16","key":"jegr.2013040106-16","first-page":"196","article-title":"XBRL.","volume":"13","author":"A.Deshmukh","year":"2004","journal-title":"Communications of the Association for Information Systems"},{"issue":"3","key":"jegr.2013040106-17","first-page":"199","article-title":"Organizational adoption of XBRL. Electronic Markets \u2013","volume":"17","author":"B.Doolin","year":"2007","journal-title":"International Journal (Toronto, Ont.)"},{"key":"jegr.2013040106-18","unstructured":"Dunne, T., Helliar, C., Lymer, A., & Mousa, R. (2009). XBRL: The views of stakeholders. Research Report No. 111. London, UK: Association of Chartered Certified Accountants."},{"key":"jegr.2013040106-19","author":"J.Ettlie","year":"2006","journal-title":"Managing innovation. New technology, new products, and new services in a global economy"},{"key":"jegr.2013040106-20","article-title":"Ethnography as personal experience","author":"E.Facio","year":"1993","journal-title":"Race and ethnicity in research methods"},{"key":"jegr.2013040106-21","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijinfomgt.2009.03.013"},{"key":"jegr.2013040106-22","doi-asserted-by":"publisher","DOI":"10.1007\/11545156_16"},{"key":"jegr.2013040106-23","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2003.08.002"},{"key":"jegr.2013040106-24","doi-asserted-by":"publisher","DOI":"10.1108\/09513579610122018"},{"key":"jegr.2013040106-25","author":"P.Hampton","year":"2005","journal-title":"Reducing administrative burdens: Effective inspections and enforcement"},{"key":"jegr.2013040106-26","doi-asserted-by":"crossref","unstructured":"Heeks, R. (2001). Understanding e-governance for development. Manchester, UK: Institute for Development Policy and Management Heeks, R. (2006). Implementing and managing e-government. Sage Publications.","DOI":"10.2139\/ssrn.3540058"},{"key":"jegr.2013040106-27","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2012.02.001"},{"key":"jegr.2013040106-28","author":"C.Hoffman","year":"2001","journal-title":"XBRL essentials"},{"key":"jegr.2013040106-29","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2005.11.005"},{"key":"jegr.2013040106-30","doi-asserted-by":"publisher","DOI":"10.1016\/S0740-624X(99)80028-8"},{"key":"jegr.2013040106-31","year":"2009","journal-title":"Compulsory online filing of company tax returns and electronic payment of corporation tax: Draft legislation"},{"key":"jegr.2013040106-32","unstructured":"ICAS (Institute of Chartered Accountants of Scotland). (2010). Concerns about imminent changes to company tax filing. A report on ICAS members\u2019 survey on the current state of readiness of companies and tax agents for implementation of mandatory iXBRL-based corporation tax online filing on 1 April 2011. Retrieved June 20, 2012, from http:\/\/www.icas.org.uk\/site\/cms\/download\/tax\/ixbrl_survey_report_20100512.pdf"},{"key":"jegr.2013040106-33","author":"K.Kraemer","year":"2003","journal-title":"Information technology and administrative reform: Will the time after e-government be different?"},{"key":"jegr.2013040106-34","doi-asserted-by":"publisher","DOI":"10.1111\/0033-3352.00196"},{"key":"jegr.2013040106-35","doi-asserted-by":"publisher","DOI":"10.1201\/9781420016918"},{"key":"jegr.2013040106-36","unstructured":"Mousa, R. (2010). e-Government adoption process: XBRL adoption at HM revenue and customs and companies house. Unpublished doctoral dissertation. Birmingham Business School, University of Birmingham, Birmingham, UK."},{"key":"jegr.2013040106-37","unstructured":"Mousa, R., & Chen, Y. (2012). e-Government adoption of XBRL: An U.K. \/U.S.A. comparison. In V. Weerakkody, & C. Reddick (Eds.), Public sector transformation through e-government: Experiences from Europe and North America (pp. 198-210). Routledge, Taylor and Francis Group."},{"key":"jegr.2013040106-38","doi-asserted-by":"publisher","DOI":"10.2307\/977255"},{"key":"jegr.2013040106-39","author":"U. K.Online Report","year":"2001","journal-title":"Office of the e-envoy"},{"issue":"14","key":"jegr.2013040106-40","first-page":"233","article-title":"Investigating information systems with positivist case study research.","volume":"13","author":"G.Par\u00e9","year":"2004","journal-title":"Communications of the Association for Information Systems"},{"key":"jegr.2013040106-41","doi-asserted-by":"crossref","first-page":"276","DOI":"10.4018\/978-1-59140-122-3.ch018","article-title":"The e-government challenge for public administration","author":"A.Pavlichev","year":"2004","journal-title":"Digital government: Principles and best practices"},{"key":"jegr.2013040106-42","doi-asserted-by":"publisher","DOI":"10.1177\/009539978001100405"},{"key":"jegr.2013040106-43","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-8350-9633-2_4"},{"issue":"14","key":"jegr.2013040106-44","first-page":"81","article-title":"An empirical examination of competing theories to explain continuous disclosure technology intentions using XBRL as the example technology.","volume":"8","author":"R.Pinsker","year":"2008","journal-title":"International Journal of Digital Accounting Research"},{"key":"jegr.2013040106-45","doi-asserted-by":"publisher","DOI":"10.1145\/1325555.1325565"},{"key":"jegr.2013040106-46","author":"L. C.Report","year":"2006","journal-title":"Review of HMRC online services report"},{"key":"jegr.2013040106-47","author":"D.Ritchie","year":"2003","journal-title":"Doing oral history: A practical guide"},{"key":"jegr.2013040106-48","author":"E.Rogers","year":"1983","journal-title":"Diffusion of innovations"},{"key":"jegr.2013040106-49","author":"E.Rogers","year":"1995","journal-title":"Diffusion of innovations"},{"key":"jegr.2013040106-50","doi-asserted-by":"publisher","DOI":"10.1016\/j.chb.2009.12.017"},{"issue":"4","key":"jegr.2013040106-51","doi-asserted-by":"crossref","first-page":"187","DOI":"10.1080\/07421222.1999.11518227","article-title":"An integrated model of information systems adoption in small business.","volume":"15","author":"J.Thong","year":"1999","journal-title":"Journal of Management Information Systems"},{"key":"jegr.2013040106-52","unstructured":"Tornatzky & Fleischer. M. (1990). The processes of technological innovation. Lexington, MA: Lexington Books."},{"key":"jegr.2013040106-53","doi-asserted-by":"publisher","DOI":"10.4018\/jebr.2007100106"},{"key":"jegr.2013040106-54","doi-asserted-by":"publisher","DOI":"10.1016\/j.chb.2004.10.017"},{"key":"jegr.2013040106-55","unstructured":"West, D. (2003). Urban e-government, 2003. Retrieved June 20, 2012, from http:\/\/www.insidepolitics.org\/egovt03city.html"},{"key":"jegr.2013040106-56","doi-asserted-by":"publisher","DOI":"10.1016\/0268-4012(95)00035-6"},{"key":"jegr.2013040106-57","unstructured":"XBRL Progress Report. (2008). XBRL International Inc."},{"key":"jegr.2013040106-58","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2007.01.002"},{"key":"jegr.2013040106-59","author":"R.Yin","year":"1994","journal-title":"Case study research: Design and methods"},{"key":"jegr.2013040106-60","author":"R.Yin","year":"2003","journal-title":"Case study research: Design and methods"}],"container-title":["International Journal of Electronic Government Research"],"original-title":[],"language":"ng","link":[{"URL":"https:\/\/www.igi-global.com\/viewtitle.aspx?TitleId=78303","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,6,1]],"date-time":"2022-06-01T12:01:46Z","timestamp":1654084906000},"score":1,"resource":{"primary":{"URL":"https:\/\/services.igi-global.com\/resolvedoi\/resolve.aspx?doi=10.4018\/jegr.2013040106"}},"subtitle":["XBRL Project"],"short-title":[],"issued":{"date-parts":[[2013,4,1]]},"references-count":61,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2013,4]]}},"URL":"https:\/\/doi.org\/10.4018\/jegr.2013040106","relation":{},"ISSN":["1548-3886","1548-3894"],"issn-type":[{"value":"1548-3886","type":"print"},{"value":"1548-3894","type":"electronic"}],"subject":[],"published":{"date-parts":[[2013,4,1]]}}}