Open AccessApplication of Technology Acceptance Model (TAM) in predicting user intention to use Malaysian Business Reporting System (MBRS): A Conceptual Paper
Author(s) -
Roslee Uyob
Publication year - 2020
Publication title -
international journal of business and management
Language(s) - English
Resource type - Journals
ISSN - 2590-3721
DOI - 10.26666/rmp.ijbm.2020.4.4
Subject(s) - xbrl , technology acceptance model , business , accounting , conceptual model , business reporting , reuse , commission , certificate , business model , conceptual framework , knowledge management , process management , computer science , marketing , database , usability , engineering , finance , philosophy , algorithm , human–computer interaction , epistemology , waste management
On 27 September 2018, SSM has introduce a new submission platform known as Malaysian Business Reporting System (MBRS) that allow company in Malaysia to submit annual submission filing in Extensible Business Reporting Language (XBRL) format. Currently, submission filing using MBRS platform is only mandatory for unaudited companies’ and Certificate for Exempt Private Company (EPC) but it is expected that the mandatory submission shall be enforced to other type of companies soon. By applying Theory Acceptance Model (TAM), this study proposes a conceptual model to examine the behavioral intention to use MBRS by accounting practitioners in Malaysia. The resulting model will guide the development of strategies, especially for the Companies Commission of Malaysia (SSM) in promoting MBRS adoption in the future reporting.
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