The determinants factors of accounting practitioner’s attitude towards the use of Malaysian Business Reporting System (MBRS)

Abstract

MBRS is a new submission platform introduce by SSM that enable the submission filings in XBRL format in Malaysia. However, since the introducing of SSMxT in 2014, the issue of XBRL format adoption by companies in Malaysia is still questionable especially regarding the attitude of potential users towards the use of XBRL format. Therefore, this study is try to examine factors of user attitude towards the use of MBRS. Accounting practitioners has been choose as unit analysis of this study. The data was collect ed based on multiple response questionnaire and analysed by using Statistical Package for the Social Sciences (SPSS). The findings of this study shows that perceived usefulness, and perceived ease of use are the factors influencing the attitude of the acco unting practitioners to use MBRS.

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

“…There is a significant positive influence between perceived ease of use (PEOU) and the intention to use (ITU) MBRS in Malaysia. Chouhan and Goswami (2015) found that perceived ease of use and perceived usefulness had a positive impact on attitudes towards using XBRL, supported by Uyob et al (2019aUyob et al ( , 2019b (study before the implementation of MBRS). However, the results could be different after MBRS implementation.…”

“…The Companies Commission of Malaysia (CCM) has started using XBRL to speed up the company filing process. To improve the efficiency and effectiveness of filing processes by leveraging the XBRL format, the Malaysian business reporting system (MBRS) was launched by CCM in September 2018 (Uyob et al, 2019a(Uyob et al, , 2019b. It solves significant challenges such as insufficient physical storage capacity, lengthy procedures, human error, delay and missing physical documentation [Companies Commission of Malaysia (CCM), 2019].…”

“…Studies on the MBRS have been conducted in developed countries (Alkhatib et al, 2019;Shan and Troshani, 2021;Mousa and Pinsker, 2020;De Martinis et al, 2020) but relatively few in emerging countries such as Malaysia. Although studies have been conducted on the MBRS (Ilias et al, 2020a(Ilias et al, , 2020bUyob et al, 2019aUyob et al, , 2019b, they have been conducted only during the pre-implementation phase. To the best of the author's knowledge, no studies have been conducted on the impact of the MBRS after its implementation.…”

“…Therefore, they suggest that future research should include factors related to perceived experience, such as perceived usefulness and ease of use. Uyob et al (2019aUyob et al ( , 2019b found that ease of use and perceived ease of use have a significant positive relationship with accounting practitioners' attitudes towards MBRS adoption in Malaysia. However, as this study only focuses on attitudes, it cannot define practitioners' MBRS adoption behaviour.…”

Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model

“…Investors and analysts on the other hand, can easily compare companies and industries across time by using XBRL (Ling, 2019). This consistent tag technology can standardize a report and enable it to communicate with wide range of electronic devices (Tohang & Lan, 2017;Uyob et al, 2019a). As a result, XBRL is able to contribute key qualitative characteristics of meaningful financial accounting information by providing a comparison element (IFRS, 2018).…”