Background: Adoption of a novel technology-based reporting language plays a significant role in the way how the financial information of the business is communicated. Recently, eXtensible Business Reporting Language (XBRL), based on eXtensible Mark-up Language (XML) is used as advanced technique...

Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials....

Blockchain is seen as revolutionary or incremental change technology. Very often in the existing literature the double-entry bookkeeping is mentioned as a business case for blockchain, which enables major efficiency gains by distributed technology and elimination of traditional intermediaries...

Electronic Data Interchange (EDI) is the computer-to-computer exchange of highly structured business data between one application and another within a trading community, this case, the universities and state organizations of Ukraine. This Specification drafts the reference architecture of IEDI....

This paper outlines how a paradigm shift is required when approaching cyber risk management for interbank payment systems, which are affected by the growing interconnectedness of systems, the digitalization of financial services and continuously evolving cyber threats. In this scenario, cyber...