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...

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Main Author:	Roslee, Uyob
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HF5601-5689 Accounting
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
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id	my-uum-etd.9661
record_format	uketd_dc
spelling	my-uum-etd.96612022-08-10T01:05:04Z Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS) 2019 Roslee, Uyob Ku Bahador, Ku Maisurah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting 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. 2019 Thesis https://etd.uum.edu.my/9661/ https://etd.uum.edu.my/9661/1/s823153_01.pdf text eng public https://etd.uum.edu.my/9661/2/s823153_02.pdf text eng public https://etd.uum.edu.my/9661/3/s823153_references.docx text eng public phd masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ku Bahador, Ku Maisurah
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Roslee, Uyob Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
description	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.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Master's degree
author	Roslee, Uyob
author_facet	Roslee, Uyob
author_sort	Roslee, Uyob
title	Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
title_short	Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
title_full	Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
title_fullStr	Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
title_full_unstemmed	Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
title_sort	factors influencing behavioural intention to use malaysian business reporting system (mbrs)
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	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
_version_	1747828644673224704

Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)

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