Dynamic Capabilities for Information Sharing: XBRL Enabling Business-to-Government Information Exchange

Recent scandals have stressed the need for information sharing among companies and governments. The sharing of information is not easy as companies want to keep their administrative burden low, whereas governments need high information quality. These drivers have resulted in the initiating of programs for developing infrastructures for information sharing. In these programs public and private organizations work together to create infrastructures satisfying the needs of both companies and governments. The creation of business-to-government information sharing is complex and meets many organizational and technical challenges. Information sharing requires that existing information assets are used and combined, information sharing and processing capabilities are used. This would be need to be done repeatedly and rapidly in different sectors. This study investigates the dynamic capabilities necessary to realize the information sharing. Specifically the capabilities for developing the infrastructure and the governance of the infrastructure are investigated. Our analysis shows that companies and public organizations need to create a different set of capabilities to enable information sharing. The creation of information sharing requires extensive knowledge about the existing landscape. The infrastructure should be flexible enough to support the different situations and governance is necessary to ensure that information sharing arrangements are customized for the situation at hand and to make decisions concerning its further development.