Early evidence on the XBRL adoption process in Malaysia: drivers and challenges on the technological perspective / Azleen Ilias, Erlane K Ghani and Zubir Azhar

• Main Authors: Ilias, Azleen, Ghani, Erlane K, Azhar, Zubir
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2019
• Subjects: Electronic data processing. Information technology. Knowledge economy. Including artificial intelligence and knowledge management; Malaysia; Disclosure in accounting
• Online Access: http://ir.uitm.edu.my/id/eprint/44283/1/44283.pdf; http://ir.uitm.edu.my/id/eprint/44283/

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...