Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
Malaysian Business Reporting System (MBRS) is the new system that allow company in Malaysia to submit annual submission filing which related to the financial statement of the company including financial statement reports (FS), annual return (AR) and exemption application (EA) to the Companies Commis...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | eng eng eng |
| Published: |
2019
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/9661/1/s823153_01.pdf https://etd.uum.edu.my/9661/2/s823153_02.pdf https://etd.uum.edu.my/9661/3/s823153_references.docx |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Malaysian Business Reporting System (MBRS) is the new system that allow company in Malaysia to submit annual submission filing which related to the financial statement of the company including financial statement reports (FS), annual return (AR) and exemption application (EA) to the Companies Commission of Malaysia (SSM) in XBRL format. At this time, the submission using MBRS platform is only mandatory for unaudited financial statements and Certificate for Exempt Private Company (EPC). Even though for other type of company are still on voluntary basis Companies Commission of Malaysia (SSM) are expecting to change it to mandatory submission soon. Therefore, this study was conducted to examine the factors influencing the behavioural intention of the accounting practitioners in Malaysia to use MBRS. This study applied the Technology Acceptance Model (TAM) theory by adding new variable perceived credibility in an attempt to predict an intention behaviour of accounting practitioners in Malaysia to use MBRS. By using quantitative approach and survey method, data were generated from 158 respondents from several accounting practitioners across Malaysia. This study found that perceived usefulness are not influencing behaviour intention of accounting practitioners in Malaysia to use MBRS, meanwhile perceived credibility and attitude will influence behaviour intention of accounting practitioners in Malaysia to use MBRS. Besides that, it is empirically proved that perceived ease of use and perceived usefulness will influence the attitude of accounting practitioners in Malaysia to use MBRS. Therefore, the responsible parties comprising the government and authorities are advisable to focus more on this factors in order to make sure that the adoption of the MBRS system by accounting practitioners in the future are good in order to go one step further in new digitalized reporting era. |
|---|