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PurposeExtensible business reporting language (XBRL) presents new opportunities for integrating the flow of financial information within communities of diverse organizations, thereby significantly enhancing the business information supply chain and addressing existing efficiency, accuracy and transparency problems. Vital to its success, XBRL standardization is proving to be challenging. This paper aims to investigate the phenomena that occur when heterogeneous actors interact in attempts to standardize XBRL.Design/methodology/approachDrawing upon actor‐network theory (ANT) the authors "follow the actors" participating in the standardization of XBRL in Australia. Supporting qualitative empirical evidence was collected via interviews and reviews of XBRL artifacts and relevant technical documentation.FindingsThe authors confirm the critical role of focal actors in standardizing XBRL in networks of heterogeneous actors. In addition to clear and indispensable value propositions and solid political and financial support, focal actors must also undertake effective problematization which can determine the manner in which interessement unfolds in their network. It is found that separation or even lack of alignment between technical standardization efforts and social and strategic orientation can be detrimental to translation effectiveness and network stability, and therefore, adversely affect standardization outcomes.Originality/valueBy presenting unsuccessful and potentially successful focal actors side by side, the paper contributes to the current body of knowledge by enhancing current understanding of their role in achieving effective translations in XBRL standardization networks. It also provides the most analytical review to date of actor interaction in XBRL standardization in the literature.

This article explores the role of the state in helping households to save. Using the UK as an example of challenges faced in other developed countries, it develops a framework for comparing saving schemes along two dimensions: apparent normative motivation for the scheme and likely impact on savers of varying income levels. Using this framework, our analysis suggests that there is much greater state support for high-income savers than low-income savers, even after the recent introduction of the 'Help to Save' scheme. So, while this scheme has provided some support for this group, we propose ways to expand it through providing initial seed funding to each account and greater marketing and accessibility. We note, however, that an important way to help those on low incomes to save is to increase their incomes so they have more capacity to do so.