The purpose of this research is to examine barriers in interagency information sharing (IIS). The type of shared information that this research focuses on is the eXtensible Business Reporting Language (XBRL) based financial statements sent by businesses to government agencies. Several researchers attempted to develop theoretical models related to IIS barriers by classifying them into three perspectives, i.e. organizational, technological, and political/policy perspectives. However, as suggested by previous literature, there is a need to apply the framework in non-western countries. This study is employing a qualitative approach by interviewing some key informants from government agencies. The research is engaging with five Indonesian government agencies. At the current state of the research, three barriers have been synthesized as the findings. As future research work, some other barriers have to be analyzed and synthesized by the study to give a more comprehensive understanding.
Rahwani, Noor Romy; John, Blooma; and Vidyattama, Yogi, "Barriers in XBRL based Interagency Accounting Information Sharing: Qualitative Evidence from Indonesia" (2021). ACIS 2021 Proceedings. 62.