Early evidence on the XBRL adoption process in Malaysia: drivers and challenges on the technological perspective / Azleen Ilias, Erlane K Ghani and Zubir Azhar
This study aims to identify technological factors and how these factors influence XBRL adoption process of the regulators in Malaysia. This paper applied Rogers’s (1983) adoption process and DiPietro, Wiarda and Fleischer’s (1990) Technological, Organisational and Environmental (TOE) framework. The...
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Main Authors: | Ilias, Azleen, Ghani, Erlane K, Azhar, Zubir |
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Format: | Book Section |
Language: | English |
Published: |
Faculty of Accountancy
2019
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Subjects: | |
Online Access: | http://ir.uitm.edu.my/id/eprint/44283/1/44283.pdf http://ir.uitm.edu.my/id/eprint/44283/ |
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