| 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. |
