Standards battles for business-to-government data exchange: Identifying success factors for standard dominance using the Best Worst Method

Businesses are obliged to report all kinds of data to the government. In the past this was paper-based, and over time Electronic Data Interchange (EDI) types of solutions have been implemented. The new eXtensible Business Reporting Language (XBRL) standard seems to have replaced EDI types of solutions. This paper applies the Best Worst Method to identify the key factors that lead to the dominance of these business reporting standards. The...