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The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective

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dc.contributor.authorIlias A.en_US
dc.contributor.authorGhani E.K.en_US
dc.contributor.authorAzhar Z.en_US
dc.contributor.authorid30967552600en_US
dc.contributor.authorid35098434100en_US
dc.contributor.authorid36871686600en_US
dc.date.accessioned2023-05-29T09:39:27Z
dc.date.available2023-05-29T09:39:27Z
dc.date.issued2022
dc.description.abstractThis study aims to investigate drivers and challenges on XBRL adoption from mimetic, normative and coercive pressures by four regulators in Malaysia. This multiple case study involved semi-structured interviews with 16 participants. The driving factor in the knowledge and persuasion process is success stories in the form of mimetic pressure. Besides, the driving factors are motivation of regulatory pressure in the form of coercive pressure, while incentive pressure in the form of normative pressure during decision making process. In the form of normative pressure, this study shows that effective XBRL committee contributes to the XBRL adoption success. During implementation, limited trading partners and critical mass are classified as coercive pressure. Then, too reliant on external support, limited pressure from professional bodies and stakeholders, and government support are challenges to the XBRL adoption. This study shows that regulators should possess understanding about external factors and their influence on the decision to adopt XBRL. Copyright � 2022 Inderscience Enterprises Ltd.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1504/eg.2022.125920
dc.identifier.epage423
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85140971363
dc.identifier.spage399
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85140971363&doi=10.1504%2feg.2022.125920&partnerID=40&md5=a3ed8056c2f968755671c680f28d7b1c
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/27091
dc.identifier.volume18
dc.publisherInderscience Publishersen_US
dc.sourceScopus
dc.sourcetitleElectronic Government
dc.titleThe e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspectiveen_US
dc.typeArticleen_US
dspace.entity.typePublication
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