Addressing the Last Mile Problem in Open Government Data: Using AIS Technologies to Enhance Governmental Financial Reporting

Huaxia Li et al.

Journal of Emerging Technologies in Accounting2025https://doi.org/10.2308/jeta-2024-018article
AJG 1ABDC B
Weight
0.37

Abstract

Although the OGD initiative has gained global momentum over the past two decades, the lack of a machine-readable format for much financial OGD in the U.S. hinders stakeholders' ability to use this information. This study draws on the “last mile problem”—a term that originally symbolizes inefficiencies in the final stage of delivering goods or services to end-users—to describe the difficulties that stakeholders face when analyzing PDF-type financial OGD. Following a design science methodology, this study proposes a report analysis framework to address this problem, develop processes, and evaluate its performance through a GASB standard-setting process (PIR). Results indicate that this framework achieves a 95.8 percent accuracy rate for data extraction from governmental reports and is four times faster than GASB's existing approach. This research contributes to the government accounting literature by applying accounting information system technologies to enhance the usability of OGD for various accounting users. JEL Classifications: M41; M42; M48; H83.

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https://doi.org/https://doi.org/10.2308/jeta-2024-018

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@article{huaxia2025,
  title        = {{Addressing the Last Mile Problem in Open Government Data: Using AIS Technologies to Enhance Governmental Financial Reporting}},
  author       = {Huaxia Li et al.},
  journal      = {Journal of Emerging Technologies in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jeta-2024-018},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.