The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.

The Malaysian Business Reporting System (MBRS) is an online submission platform that employs the Extensible Business Reporting Language (XBRL) format to enhance efficiency and address challenges posed by traditional paper-based systems. Despite its advantages, MBRS has experienced slow adoption, wit...

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Main Author:	Roslee, Uyob
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/11268/1/permission%20to%20deposit-grant%20the%20permission-s904494.pdf https://etd.uum.edu.my/11268/2/s904494_01.pdf
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id	my-uum-etd.11268
record_format	uketd_dc
spelling	my-uum-etd.112682024-08-29T04:13:55Z The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia. 2024 Roslee, Uyob Ku Bahador, Ku Maisurah Saad, Ram Al Jaffri College of Business (COB) College of Business HG Finance The Malaysian Business Reporting System (MBRS) is an online submission platform that employs the Extensible Business Reporting Language (XBRL) format to enhance efficiency and address challenges posed by traditional paper-based systems. Despite its advantages, MBRS has experienced slow adoption, with only three point seven percent of financial reporting submissions utilizing the platform within a year of its introduction. This study aims to investigate the current state of MBRS utilization and comprehensively understand the factors influencing Malaysian financial reporting preparers' behaviour toward adopting MBRS. Employing a quantitative research approach, 267 members of the Malaysian Institute of Accountants (MIA) who engaged in financial report preparation and submission to the Suruhanjaya Syarikat Malaysia (SSM) participated in this study. Data was collected using self-administered survey questionnaires and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The study found that while MBRS usage rates are still low, 83.1 % of financial reporting preparers display a keen interest in participating in MBRS training sessions again. In terms of influential factors, the study identifies that the intention to use MBRS significantly shapes MBRS usage behaviour. Preparers' satisfaction, perceived usefulness and perceived ease of use emerged as significant determinants of the intention. However, elements of attitude, perceived compatibility and perceived cost, do not exert the same level of impact. Moreover, the study underscores the role of perceived incentives in reinforcing the link between intention and actual MBRS usage behaviour. The findings of this study hold the potential to guide pertinent regulatory bodies, particularly SSM, in optimizing the adoption behaviour of MBRS among financial reporting preparers. 2024 Thesis https://etd.uum.edu.my/11268/ https://etd.uum.edu.my/11268/1/permission%20to%20deposit-grant%20the%20permission-s904494.pdf text eng staffonly https://etd.uum.edu.my/11268/2/s904494_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ku Bahador, Ku Maisurah Saad, Ram Al Jaffri
topic	HG Finance
spellingShingle	HG Finance Roslee, Uyob The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.
description	The Malaysian Business Reporting System (MBRS) is an online submission platform that employs the Extensible Business Reporting Language (XBRL) format to enhance efficiency and address challenges posed by traditional paper-based systems. Despite its advantages, MBRS has experienced slow adoption, with only three point seven percent of financial reporting submissions utilizing the platform within a year of its introduction. This study aims to investigate the current state of MBRS utilization and comprehensively understand the factors influencing Malaysian financial reporting preparers' behaviour toward adopting MBRS. Employing a quantitative research approach, 267 members of the Malaysian Institute of Accountants (MIA) who engaged in financial report preparation and submission to the Suruhanjaya Syarikat Malaysia (SSM) participated in this study. Data was collected using self-administered survey questionnaires and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The study found that while MBRS usage rates are still low, 83.1 % of financial reporting preparers display a keen interest in participating in MBRS training sessions again. In terms of influential factors, the study identifies that the intention to use MBRS significantly shapes MBRS usage behaviour. Preparers' satisfaction, perceived usefulness and perceived ease of use emerged as significant determinants of the intention. However, elements of attitude, perceived compatibility and perceived cost, do not exert the same level of impact. Moreover, the study underscores the role of perceived incentives in reinforcing the link between intention and actual MBRS usage behaviour. The findings of this study hold the potential to guide pertinent regulatory bodies, particularly SSM, in optimizing the adoption behaviour of MBRS among financial reporting preparers.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Roslee, Uyob
author_facet	Roslee, Uyob
author_sort	Roslee, Uyob
title	The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.
title_short	The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.
title_full	The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.
title_fullStr	The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.
title_full_unstemmed	The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.
title_sort	usage behavior of the malaysian business reporting system among financial reporting preparers in malaysia.
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11268/1/permission%20to%20deposit-grant%20the%20permission-s904494.pdf https://etd.uum.edu.my/11268/2/s904494_01.pdf
_version_	1811772597389492224

The usage behavior of the Malaysian business reporting system among financial reporting preparers in Malaysia.

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