Abstract
AbstractThis 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.
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