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- W1992869872 abstract "This paper presents a case study of the co-operative design, development, and implementation of an XBRL-enabled interorganizational system (IOS) by the Australian Prudential Regulation Authority, the Reserve Bank of Australia (central bank), and the Australian Bureau of Statistics to revolutionize reporting by financial institutions in Australia. The findings illustrate that the complexity of data consumption patterns drove increased interdependence within the financial information supply chain requiring the co-operative development of context sensitive data exchanges and commodity-like IT infrastructures. The paper concludes that the co-operative model to IOS development exhibited here is likely to be more suited to the development of systems for financial information supply chains than the hub and spoke model characteristic of IOS in other sectors. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd. Cet article est une étude de cas portant sur la conception co-opérative, la mise au point et la mise en application d'un système d'informations inter-organisationnel (IOS) basé sur le XBRL par l'Australian Prudential Regulation Authority, la Reserve Bank of Australia (la banque centrale) et l'Australian Bureau of Statistics afin de révolutionner la communication des informations par les institutions financières en Australie. Il montre que la complexité des modèles de consommation de données a entraîné une interdépendance accrue dans la chaîne d'approvisionnement d'informations financières exigeant le développement co-opératif des échanges de données sensibles au contexte et des infrastructures technologiques de base. L'article conclut qu'en matière de mise au point de l'IOS, le modèle co-opératif (présenté dans l'étude) est probablement plus indiqué pour la réalisation de systèmes pour les chaînes d'approvisionnement d'informations financières que le modèle en étoile qui caractérise l'IOS dans d'autres secteurs. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd." @default.
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- W1992869872 date "2009-06-01" @default.
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- W1992869872 title "Co-operatively re-engineering a financial services information supply chain: A case study" @default.
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- W1992869872 doi "https://doi.org/10.1002/cjas.98" @default.
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