Abstract
This paper applies Latour’s 1992 translation map as a device to explore the development of and recent conflict between two data standards for the exchange of business information – EDIFACT and XBRL. Our research is focussed in France, where EDIFACT is well established and XBRL is just emerging. The alliances supporting both standards are local and global. The French/European EDIFACT is promulgated through the United Nations while a consortium of national jurisdictions and companies has coalesced around the US initiated XBRL International (XII). We suggest cultural differences pose a barrier to co-operation between the two networks. Competing data standards create the risk of switching costs. The different technical characteristics of the standards are identified as raising implications for regulators and users. A key concern is the lack of co-ordination of data standard production and the mechanisms regulatory agencies use to choose platforms for electronic data submission.
Original language | English |
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Publication status | Unpublished - 2008 |
Event | Twenty Ninth International Conference on Information Systems - Paris Duration: 1 Jan 2008 → 1 Jan 2008 |
Conference
Conference | Twenty Ninth International Conference on Information Systems |
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City | Paris |
Period | 1/01/08 → 1/01/08 |
Keywords
- business data standards
- EDIFACT
- XBRL
- eb-XML
- actor network theory
- France