Standards as change agents in the information technology market

Bonino, Michal J; Spring, Michael B.

doi:10.1016/0920-5489(91)90059-9

Cited by 16 publications

(11 citation statements)

References 6 publications

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“…Standardisation is the process of constructing a "set of technical specifications adhered to by a set of producers, either tacitly or as a result of a formal agreement" (David & Greenstein, 1990, p. 4). The aim is to achieve uniformity and social order across time and space that is required for the effective communication of technical ideas in accounting and the interoperability needed for information communication technologies to work (Bonino & Spring, 1999;Botzem & Dobusch, 2012).…”

Section: Standardisation and Digital Reportingmentioning

confidence: 99%

Transformation of accounting through digital standardisation

Troshani

Locke

Rowbottom³

2018

AAAJ

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Purpose Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting. Design/methodology/approach The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence. Findings The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting. Originality/value The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

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Section: Standardisation and Digital Reportingmentioning

confidence: 99%

Transformation of accounting through digital standardisation

Troshani

Locke

Rowbottom³

2018

AAAJ

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“…Early and common standards regulate how to measure weight or content [39,40]. They create norms and specifications regarding the handling of goods and services, in order to control performance, quality and risks.…”

Section: Voluntary Instruments With Regulatory Power: Certification Amentioning

confidence: 99%

Managing Sustainability of Fennoscandian Forests and Their Use by Law and/or Agreement: For Whom and Which Purpose?

2013

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Sustainability and sustainable behaviour is of crucial importance in the management of Fennoscandian forests and forest-related industries. This paper reviews a number of voluntary instruments, which aim at promoting or assessing sustainability impacts at different levels. The multitude of available instruments brings confusion in practice, where companies, consumers and investors meet legal and different voluntary regulatory and non-regulatory instruments. The practical suitability and covered sustainability dimension for each instrument is reviewed with an analysis of strengths, weaknesses, actors and purposes for assessing different aspects of sustainability. Each of them is compared against the other in an overview about which sustainability dimensions they cover (workplace, human rights, community, market place, environment, economy). Results highlight covered, overlapping and missing aspects for each approach and how they can support or reinforce each other. Special attention is given to current approaches in impact assessment, particularly on their areas of application (companies, NGOs, products, operations, production practices, etc.), and recommendations for supplementing it with sustainability impact assessment.

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“…Over the last few years the number of APIs strongly increased. 4 Several system providers, such as IBM and HP, developed compatible Java Virtual Machines (JVMs, i.e. software that runs on proprietary operating systems and is capable of interpreting compiled Java byte code).…”

Section: Java Technology™mentioning

confidence: 99%

“…They use standards as change agents. They use them as strategic tools to consolidate a market position or gain advantage over competitors [3,4]. This body of literature suggests that dominant market players, whose products have become a de facto standard, have few incentives to standardize.…”

Section: Introductionmentioning

confidence: 99%

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Why Java/sup TM/ was-not-standardized twice

Egyedi

Proceedings of the 34th Annual Hawaii International Conference on System Sciences

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Proprietary de facto standards are seldom formalized. This paper examines a case, the Java™ Technology of Sun Microsystems, where this was attempted. Sun approached the ISO/IEC JTC1 standards body and later the ECMA standards consortium to formalize Java. It withdrew both times. In this paper, I examine what motivated Sun's actions. A conceptual framework is applied that distinguishes two levels of coordination in standardization: 'technology-oriented compatibility control' and 'orchestration of market orientation'. Sun's actions addressed both levels. It initially used standardization to focus attention on Java™ and increase confidence in an open, stable Java specification process. But it turned to proprietary 'compatibility control' in reaction to standards politics and developments in the market. 0-7695-

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Standards as change agents in the information technology market

Cited by 16 publications

References 6 publications

Transformation of accounting through digital standardisation

Transformation of accounting through digital standardisation

Managing Sustainability of Fennoscandian Forests and Their Use by Law and/or Agreement: For Whom and Which Purpose?

Why Java/sup TM/ was-not-standardized twice

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