Traditional business-to-government reporting is a core remit of the accounting function but is associated with a significant administrative burden on business. This burden is a major obstacle hindering business efforts to achieve core efficiency and innovation objectives. We use the conceptual lens of institutional work to examine how traditional business-to-government reporting is abolished and how digital reporting is established to replace it in attempts to reduce administrative burden but without compromising regulation effectiveness. We adopt a comparative approach to analyse qualitative evidence from three jurisdictions, namely, Netherlands, United Kingdom, and Australia. Regulators across these jurisdictions have been both pioneers and leaders internationally to transform business-to-government reporting in multi-agency settings. Our analyses illustrate how institutional work to develop digital business-to-government reporting across the jurisdictions was shaped by international influences and local factors. We also illuminate how actor engagement issues and the intertwined and mutually reinforcing nature of a mosaic of forms of institutional work shaped the path of these transformations. The study contributes to existing research by explaining how supportive conditions and structures are brought about and made to coalesce in the regulatory business reporting space for digital reporting to become established and widely adopted by business.

传统的企业对政府报告是会计职能的核心职责，但与企业的巨大行政负担相关。这种负担是阻碍企业实现核心效率和创新目标的主要障碍。我们使用机构工作的概念视角来研究如何废除传统的企业对政府报告，以及如何建立数字报告来取代传统报告，以减少管理负担但又不影响法规效力。我们采用比较方法来分析来自荷兰，英国和澳大利亚三个司法管辖区的定性证据。这些司法管辖区的监管机构既是国际先驱，也是在多机构环境中转变企业对政府报告的领导者。我们的分析表明，在国际管辖区和本地因素的影响下，跨管辖区开发数字企业对政府报告的机构工作是如何形成的。我们还将阐明演员的参与问题以及机构工作形式的相互交织和相辅相成的本质如何塑造了这些转变的路径。这项研究通过解释如何在监管业务报告空间中形成并整合支持性条件和结构，使数字报告得以建立并为企业广泛采用，从而为现有研究做出了贡献。我们还将阐明演员的参与问题以及机构工作形式的相互交织和相辅相成的本质如何塑造了这些转变的路径。这项研究通过解释如何在监管业务报告空间中形成并整合支持性条件和结构，使数字报告得以建立并为企业广泛采用，从而为现有研究做出了贡献。我们还将阐明演员的参与问题以及机构工作形式的相互交织和相辅相成的本质如何塑造了这些转变的路径。这项研究通过解释如何在监管业务报告空间中形成并整合支持性条件和结构，使数字报告得以建立并为企业广泛采用，从而为现有研究做出了贡献。