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

Mousa, Rania (2011). E-government adoption process: XBRL adoption in HM revenue and customs and companies house. University of Birmingham. Ph.D.


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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: Thesis (Doctorates > Ph.D.)
Award Type: Doctorates > Ph.D.
College/Faculty: Colleges (2008 onwards) > College of Social Sciences
School or Department: Birmingham Business School, Department of Accounting and Finance
Funders: Other
Other Funders: The University of Birmingham
Subjects: T Technology > T Technology (General)
Z Bibliography. Library Science. Information Resources > ZA Information resources
H Social Sciences > HB Economic Theory
G Geography. Anthropology. Recreation > GE Environmental Sciences
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
J Political Science > JS Local government Municipal government
URI: http://etheses.bham.ac.uk/id/eprint/1752


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