Determinants of Business‑to‑Government Information Sharing Arrangements

Abstract

Various types of inter‑organisational systems (IOSs) are emerging to facilitate information exchange between companies and governments. These systems are developed in constellations of stakeholders who impose different and even opposing requirements on the information sharing arrangements. Yet which determinants shape the selected information sharing arrangement is not clear. The present research investigated such determinants through a review of IOS implementation literature and an in‑depth case study. The literature review resulted in a list of determinants that were categorised using the Technological, Organisational and Environmental (TOE) framework. These determinants were analysed in detail for the Standard Business Reporting implementation in the Netherlands. The findings suggest that an information sharing arrangement should be conceptualised by both its architecture and its governance, as they are mutually dependent. In the case study, trust, power, the involvement of major public organisations, compatibility and interoperability were found to be the main determinants influencing the shaping of the information sharing arrangement.