Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?
Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a survey was implemented among company employee...
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| Format: | Article |
| Language: | English |
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National Research University Higher School of Economics
2023-06-01
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| Series: | Foresight and STI Governance |
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| Online Access: | https://foresight-journal.hse.ru/article/view/19221 |
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| author | Roslee Uyob Ku Maisurah Ku Bahador Ram Al Jaffri Saad |
| author_facet | Roslee Uyob Ku Maisurah Ku Bahador Ram Al Jaffri Saad |
| author_sort | Roslee Uyob |
| collection | DOAJ |
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Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a survey was implemented among company employees who are involved in the preparation and submission of filings to Suruhanjaya Syarikat Malaysia (SSM). Results indicate that incentives strengthen the positive relationship between XBRL filing intention to use and usage behavior. The study also discovered that intent to use significantly impacts XBRL filing behavior. Compared to perceived usefulness, perceived ease of use was found to have a greater influence on XBRL filing intention. Perceived ease of use was also found to be a significant indicator of XBRL filing perceived usefulness. The result of this study provides guidelines for incorporating XBRL technology into the practices of government authorities and policymakers. The study’s findings can also be used to develop strategies to encourage filers to submit voluntary filings using the XBRL platform.
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| format | Article |
| id | doaj-art-4c6398eec7b645f7aeeddc7d43a2a0b0 |
| institution | DOAJ |
| issn | 2500-2597 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | National Research University Higher School of Economics |
| record_format | Article |
| series | Foresight and STI Governance |
| spelling | doaj-art-4c6398eec7b645f7aeeddc7d43a2a0b02025-08-20T03:17:04ZengNational Research University Higher School of EconomicsForesight and STI Governance2500-25972023-06-0117210.17323/2500-2597.2023.2.36.48Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?Roslee Uyob0Ku Maisurah Ku Bahador1Ram Al Jaffri Saad2Politeknik Sultan Abdul Halim Muadzam Shah, Bandar Darulaman, 06000 Jitra Kedah, MalaysiaUniversiti Utara Malaysia, 06010 Sintok Kedah, MalaysiaUniversiti Utara Malaysia, 06010 Sintok Kedah, Malaysia Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a survey was implemented among company employees who are involved in the preparation and submission of filings to Suruhanjaya Syarikat Malaysia (SSM). Results indicate that incentives strengthen the positive relationship between XBRL filing intention to use and usage behavior. The study also discovered that intent to use significantly impacts XBRL filing behavior. Compared to perceived usefulness, perceived ease of use was found to have a greater influence on XBRL filing intention. Perceived ease of use was also found to be a significant indicator of XBRL filing perceived usefulness. The result of this study provides guidelines for incorporating XBRL technology into the practices of government authorities and policymakers. The study’s findings can also be used to develop strategies to encourage filers to submit voluntary filings using the XBRL platform. https://foresight-journal.hse.ru/article/view/19221business reporting standardsusage behaviourintention to use technologyincentivesXBRLMBRS |
| spellingShingle | Roslee Uyob Ku Maisurah Ku Bahador Ram Al Jaffri Saad Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily? Foresight and STI Governance business reporting standards usage behaviour intention to use technology incentives XBRL MBRS |
| title | Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily? |
| title_full | Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily? |
| title_fullStr | Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily? |
| title_full_unstemmed | Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily? |
| title_short | Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily? |
| title_sort | do incentives matter in persuading companies to embrace advanced reporting standards voluntarily |
| topic | business reporting standards usage behaviour intention to use technology incentives XBRL MBRS |
| url | https://foresight-journal.hse.ru/article/view/19221 |
| work_keys_str_mv | AT rosleeuyob doincentivesmatterinpersuadingcompaniestoembraceadvancedreportingstandardsvoluntarily AT kumaisurahkubahador doincentivesmatterinpersuadingcompaniestoembraceadvancedreportingstandardsvoluntarily AT ramaljaffrisaad doincentivesmatterinpersuadingcompaniestoembraceadvancedreportingstandardsvoluntarily |