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E-government adoption process: XBRL adoption in HM revenue and customs and companies house

Mousa, Rania (2011)
Ph.D. thesis, University of Birmingham.

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The last two decades have seen an evolution of Information and Communication Technology (ICT) capabilities in the public sector which facilitates the adoption of several IT innovations. Electronic government is one of these strategic innovations that many government agencies have considered adopting to deliver government information and services and support the modernisation of government’s administrative tasks. This research investigates an e-government adoption process as represented by the Extensible Business Reporting Language (XBRL) adoption process. XBRL constitutes one of the key components of the electronic regulatory reporting process in HM Revenue and Customs (HMRC) and Companies House (CH). A comprehensive conceptual framework is developed to examine XBRL adoption process and the influential technological, organisational, environmental factors and e-government challenges that affect this process. The contribution of this comprehensive framework is that it develops various relationships among these factors, challenges and stages of the adoption process which have not been identified in the IT adoption or e-government literature. The framework for e-government adoption in the public sector is useful in multiple ways. The major benefit is to contribute to understanding the adoption process, identify the technological infrastructure, and emphasise the importance of the organisational readiness and impact of the environment on the adoption process. The framework can also help government decision makers to visualise a suitable strategic action plan for the future of electronic government by identifying the key issues and potential challenges associated with adopting e-government projects.

Type of Work:Ph.D. thesis.
Supervisor(s):Lymer, Andrew and Locke, Joanne
School/Faculty:Colleges (2008 onwards) > College of Social Sciences
Department:Accounting and Finance Department, Birmingham Business School
Subjects:T Technology (General)
ZA Information resources
HB Economic Theory
GE Environmental Sciences
HF5601 Accounting
HJ Public Finance
JS Local government Municipal government
Institution:University of Birmingham
ID Code:1752
This unpublished thesis/dissertation is copyright of the author and/or third parties. The intellectual property rights of the author or third parties in respect of this work are as defined by The Copyright Designs and Patents Act 1988 or as modified by any successor legislation. Any use made of information contained in this thesis/dissertation must be in accordance with that legislation and must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the permission of the copyright holder.
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