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...