Information technology and regulatory reformThe interorganisational effects of a technological innovation

Abstract

This paper examines whether information technology can play a strategic role in supporting regulatory reforms aimed at achieving voluntary cooperation with government regulation. Analysis of the case of electronic tax return lodgment in Australia suggests that the effects of IT are contextual, and identifies positive effects of the new IT system on voluntary cooperation. However, in this case, divergence between private and public interests and uncertainty and lack of participation in regulatory decision-making appear to restrict the development of voluntary cooperation as a primary basis for government regulation.