| Paper title: |
Integration of XBRL Technology in Public Sector Financial Reporting: Implementation Barriers and Best Practices |
| Published in: | Issue 1, (Vol. 20) / 2026 |
| Publishing date: | 2026-03-04 |
| Pages: | 10-18 |
| Author(s): | SKRYPNYK Mykola, IVANOVYCH Vitalii |
| Abstract. | The digitalization of financial reporting in the public sector has become a strategic priority for governments worldwide, with eXtensible Business Reporting Language (XBRL) emerging as a leading technology for standardizing and automating financial data disclosure. This research examines the critical barriers hindering XBRL implementation in public sector entities and identifies best practices that facilitate successful adoption. Through analysis of international experiences and examination of recent academic literature, this study reveals that technical complexity, insufficient IT infrastructure, resistance to change, and lack of specialized knowledge constitute the primary obstacles to XBRL integration. The research proposes a comprehensive framework encompassing phased implementation strategies, capacity building initiatives, stakeholder engagement mechanisms, and quality assurance protocols. Empirical evidence from early adopters demonstrates that jurisdictions implementing structured change management approaches achieve significantly higher success rates in XBRL deployment. The study contributes to existing literature by synthesizing fragmented knowledge on public sector XBRL implementation and providing actionable recommendations for policymakers and financial management professionals. Findings indicate that successful XBRL adoption requires not merely technological investment but a holistic transformation of organizational culture, competencies, and governance structures. This research has significant implications for enhancing transparency, comparability, and analytical capabilities of public financial information in an increasingly interconnected global economy. |
| Keywords: | XBRL Technology; Public Sector Financial Reporting; Digital Transformation; Implementation Barriers; Standardization; Data Quality; Financial Transparency |
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