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

Knackstedt Ralf, Eggert Mathias, Fleischer Stefan


Abstract
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.

Keywords
Business to Government Reporting; Reporting Regulations; Conceptual Modeling



Publication type
Conference Paper

Peer reviewed
Yes

Publication status
Published

Year
2012

Conference
45th Hawaii International Conference on System Sciences (HICSS 2012)

Venue
Weilea, Maui, Hawaii, USA

Book title
45th Hawaii International Conference on System Sciences (HICSS 2012)

Start page
2309

End page
2318

Language
English