Publication:
XBRL Adoption Process in Malaysia Using Diffusion of Innovation Theory

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dc.citedby2
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.accessioned2023-05-29T09:12:15Z
dc.date.available2023-05-29T09:12:15Z
dc.date.issued2021
dc.description.abstractThe study examined the XBRL adoption process of Malaysian Business Reporting System (MBRS) by utilizing Everett Rogers� Diffusion of Innovation (DOI) theory. The study focused on the three phases, namely, knowledge gathering and persuasion phase, decision-making phase, and implementation phase of XBRL adoption process gathered from a government agency in Malaysia. This study employs a qualitative case study that incorporates semi-structured interviews with four members of the regulator. The results reveal that the regulator has realized the advantages, management support, and need to skills development in phase one. On the other hand, in phase two, it finds the way the regulator makes decision related to XBRL taxonomy and submission template, platform, tools and software. Through phase three, the regulator is concerned with the complexity of XBRL taxonomy, resources, external support, promotion, stakeholder involvement, limited trading pressure, critical mass, and professional bodies. The factors from each phase suggest an in-depth understanding on the experience of XBRL through the development of MBRS that provides a success story to the other government agencies and regulators in Malaysia. This study provides several insights on the factors that could contribute to the adoption of XBRL and the Diffusion of Innovation theory adoption process. � Copyright: The Author(s)en_US
dc.description.natureFinalen_US
dc.identifier.doi10.13106/jafeb.2021.vol8.no2.0263
dc.identifier.epage271
dc.identifier.issue2
dc.identifier.scopus2-s2.0-85101015990
dc.identifier.spage263
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85101015990&doi=10.13106%2fjafeb.2021.vol8.no2.0263&partnerID=40&md5=87bbc58153ffad3d8beb624ec2be26dc
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/26578
dc.identifier.volume8
dc.publisherKorea Distribution Science Association (KODISA)en_US
dc.sourceScopus
dc.sourcetitleJournal of Asian Finance, Economics and Business
dc.titleXBRL Adoption Process in Malaysia Using Diffusion of Innovation Theoryen_US
dc.typeArticleen_US
dspace.entity.typePublication
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