Open AccessThe determinants factors of accounting practitioner’s attitude towards the use of Malaysian Business Reporting System (MBRS)
Author(s) -
Roslee Uyob,
Politeknik Sultan Abdul Halim Muadzam Shah
Publication year - 2019
Publication title -
international journal of business and management
Language(s) - English
Resource type - Journals
ISSN - 2590-3721
DOI - 10.26666/rmp.ijbm.2019.5.1
Subject(s) - xbrl , accounting , business reporting , business , unit (ring theory) , accounting information system , usability , knowledge management , computer science , psychology , mathematics education , human–computer interaction
MBRS is a new submission platform introduce by SSM that enable the submission filings in XBRL format in Malaysia. However, since the introducing of SSMxT in 2014, the issue of XBRL format adoption by companies in Malaysia is still questionable especially regarding the attitude of potential users towards the use of XBRL format. Therefore, this study is try to examine factors of user attitude towards the use of MBRS. Accounting practitioners has been choose as unit analysis of this study. The data was collect ed based on multiple response questionnaire and analysed by using Statistical Package for the Social Sciences (SPSS). The findings of this study shows that perceived usefulness, and perceived ease of use are the factors influencing the attitude of the acco unting practitioners to use MBRS.