Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia

Technology development has impacted the way businesses disseminate information to its stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange business and financial information globally through a digitalized global standard language which is part of the global inte...

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主要作者:	Patricia Suriakumari, Francis Anthony Das
格式:	Thesis
语言:	eng eng eng
出版:	2018
主题:	T58.6-58.62 Management information systems T Technology (General)
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id	my-uum-etd.7501
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Viswanathan, K. Kuperan
topic	T58.6-58.62 Management information systems T Technology (General)
spellingShingle	T58.6-58.62 Management information systems T Technology (General) Patricia Suriakumari, Francis Anthony Das Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia
description	Technology development has impacted the way businesses disseminate information to its stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange business and financial information globally through a digitalized global standard language which is part of the global integrated reporting. There are limited studies on XBRL and enormous opportunities for further research globally, as well as in Malaysia. There have been studies on awareness and intention to adopt XBRLbased digital reporting, but no study has been conducted to understand the internal and external factors that would drive the perceived timeline to adopt XBRL amongst Public Listed Companies (PLC) in Malaysia. The goal of this study is in line with the Companies Commission of Malaysia (Suruhanjaya Syarikat Malaysia (SSM))’s intent to promote the voluntary adoption of XBRL in 2018 and upcoming mandates by other agencies. The proposed perceived timeline on XBRL adoption model was adapted from a previous study which represents an all-inclusive study at firm level as it combines the internal and external variables from the Diffusion of Innovations (DOI) Model, Technology, Organization and Environment (TOE) Framework (1990) and Iacovou et al. (1995) Model. The model was tested with data collected from 256 executives and managers of PLCs in Peninsular Malaysia. The findings of the study demonstrates that internal factors such as management characteristics (Management Innovativeness and Management Knowledge) and organisational characteristic (Internet Knowledge) along with external environmental factor (External Pressure) would influence the perceived timeline for XBRL adoption amongst Malaysian PLCs. The results support the current body of knowledge on the internal and external determinants influencing the perceived timeline of XBRL adoption and enable sufficient measures to be taken by authorities to increase the XBRL Adoption readiness amongst PLCs in Malaysia. The findings will prepare PLCs for a successful XBRL implementation before it is mandated in Malaysia
format	Thesis
qualification_name	Doctor of Business Administration (DBA)
qualification_level	Doctorate
author	Patricia Suriakumari, Francis Anthony Das
author_facet	Patricia Suriakumari, Francis Anthony Das
author_sort	Patricia Suriakumari, Francis Anthony Das
title	Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia
title_short	Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia
title_full	Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia
title_fullStr	Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia
title_full_unstemmed	Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia
title_sort	factors influencing the perceived timeline to adopt xbrl amongst public listed companies in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/7501/1/Depositpermission_s95595.pdf https://etd.uum.edu.my/7501/2/s95595_01.pdf https://etd.uum.edu.my/7501/3/s95595_02.pdf
_version_	1747828228890820608
spelling	my-uum-etd.75012021-08-11T05:47:41Z Factors influencing the perceived timeline to adopt XBRL amongst public listed companies in Malaysia 2018 Patricia Suriakumari, Francis Anthony Das Viswanathan, K. Kuperan Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business T58.6-58.62 Management information systems T Technology (General) Technology development has impacted the way businesses disseminate information to its stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange business and financial information globally through a digitalized global standard language which is part of the global integrated reporting. There are limited studies on XBRL and enormous opportunities for further research globally, as well as in Malaysia. There have been studies on awareness and intention to adopt XBRLbased digital reporting, but no study has been conducted to understand the internal and external factors that would drive the perceived timeline to adopt XBRL amongst Public Listed Companies (PLC) in Malaysia. The goal of this study is in line with the Companies Commission of Malaysia (Suruhanjaya Syarikat Malaysia (SSM))’s intent to promote the voluntary adoption of XBRL in 2018 and upcoming mandates by other agencies. The proposed perceived timeline on XBRL adoption model was adapted from a previous study which represents an all-inclusive study at firm level as it combines the internal and external variables from the Diffusion of Innovations (DOI) Model, Technology, Organization and Environment (TOE) Framework (1990) and Iacovou et al. (1995) Model. The model was tested with data collected from 256 executives and managers of PLCs in Peninsular Malaysia. The findings of the study demonstrates that internal factors such as management characteristics (Management Innovativeness and Management Knowledge) and organisational characteristic (Internet Knowledge) along with external environmental factor (External Pressure) would influence the perceived timeline for XBRL adoption amongst Malaysian PLCs. The results support the current body of knowledge on the internal and external determinants influencing the perceived timeline of XBRL adoption and enable sufficient measures to be taken by authorities to increase the XBRL Adoption readiness amongst PLCs in Malaysia. 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