UUM Electronic Theses and Dissertation
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Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)

Roslee, Uyob (2019) Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS). Masters thesis, Universiti Utara Malaysia.

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Abstract

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.

Item Type: Thesis (Masters)
Supervisor : Ku Bahador, Ku Maisurah
Item ID: 9661
Uncontrolled Keywords: mbrs, malaysian business reporting system, xbrl, tam, technology acceptance model, perceived ease of use, perceived usefulness, perceived credibility, attitude, accounting practitioners
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Date Deposited: 27 Jul 2022 07:52
Last Modified: 10 Aug 2022 01:05
Department: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Name: Ku Bahador, Ku Maisurah
URI: https://etd.uum.edu.my/id/eprint/9661

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