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"ODF is insufficient for complex real-world enterprise requirements, and it is indirectly controlled by Sun Microsystems, despite also being an ISO standard," says the report, which claims that Sun's involvement will make the standard more complicated.

The report goes on to suggest that ODF addresses "only a subset of what most organisations do with productivity applications," and that OOXML will enjoy larger market share because it is more capable in business environments.

"OOXML will be more

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pervasive than ODF for several reasons. It's a better form-follows-function fit for most productivity application usage patterns and, much to the chagrin of Microsoft competitors, Microsoft appears to be sincere in its efforts to make OOXML a meaningful and global industry standard."

The Burton Group claims to be impartial and that its report wasn't financed by Microsoft. However, ComputerWorld is reporting that the author of the document is scheduled to appear at a Microsoft press briefing later this week.

Despite the claims in the report, ODF has been gaining momentum in recent months, earning support from the the Dutch, South African and Korean governments.

Microsoft is also having problems with getting OOXML certified as an ISO standard, after the fast-track application for the format was rejected last year.