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The Legal Perspective on Business to Government Reporting -- A Conceptual Modeling Approach and Its Application in the Financial Sector

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3 Author(s)

Business to Government (BtG) Reporting is a much-regarded research field, even more so since the collapse of the world economy. The topic attracts heightened attention from many financial service companies because they are forced to comply with an increasing number of reporting regulations. In particular, methods to design compliant BtG reporting systems are currently considered inadequate in IS research. This paper presents a way of supporting the management of legal reporting requirements by developing an approach for modeling and analyzing reporting regulations focused on the financial sector. The method is characterized in particular by the ability to represent and analyze legal reporting requirements. Using the examples of Risk Reports and the European Markets in Financial Instruments Directive (MiFID), the modeling and analysis capabilities of the method will be evaluated.

Published in:

System Science (HICSS), 2012 45th Hawaii International Conference on

Date of Conference:

4-7 Jan. 2012