The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective
This study aims to investigate drivers and challenges on XBRL adoption from mimetic, normative and coercive pressures by four regulators in Malaysia. This multiple case study involved semi-structured interviews with 16 participants. The driving factor in the knowledge and persuasion process is succe...
Saved in:
Main Authors: | , , |
---|---|
Other Authors: | |
Format: | Article |
Published: |
Inderscience Publishers
2023
|
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uniten.dspace-27091 |
---|---|
record_format |
dspace |
spelling |
my.uniten.dspace-270912023-05-29T17:39:27Z The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective Ilias A. Ghani E.K. Azhar Z. 30967552600 35098434100 36871686600 This study aims to investigate drivers and challenges on XBRL adoption from mimetic, normative and coercive pressures by four regulators in Malaysia. This multiple case study involved semi-structured interviews with 16 participants. The driving factor in the knowledge and persuasion process is success stories in the form of mimetic pressure. Besides, the driving factors are motivation of regulatory pressure in the form of coercive pressure, while incentive pressure in the form of normative pressure during decision making process. In the form of normative pressure, this study shows that effective XBRL committee contributes to the XBRL adoption success. During implementation, limited trading partners and critical mass are classified as coercive pressure. Then, too reliant on external support, limited pressure from professional bodies and stakeholders, and government support are challenges to the XBRL adoption. This study shows that regulators should possess understanding about external factors and their influence on the decision to adopt XBRL. Copyright � 2022 Inderscience Enterprises Ltd. Final 2023-05-29T09:39:27Z 2023-05-29T09:39:27Z 2022 Article 10.1504/eg.2022.125920 2-s2.0-85140971363 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140971363&doi=10.1504%2feg.2022.125920&partnerID=40&md5=a3ed8056c2f968755671c680f28d7b1c https://irepository.uniten.edu.my/handle/123456789/27091 18 4 399 423 Inderscience Publishers Scopus |
institution |
Universiti Tenaga Nasional |
building |
UNITEN Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Tenaga Nasional |
content_source |
UNITEN Institutional Repository |
url_provider |
http://dspace.uniten.edu.my/ |
description |
This study aims to investigate drivers and challenges on XBRL adoption from mimetic, normative and coercive pressures by four regulators in Malaysia. This multiple case study involved semi-structured interviews with 16 participants. The driving factor in the knowledge and persuasion process is success stories in the form of mimetic pressure. Besides, the driving factors are motivation of regulatory pressure in the form of coercive pressure, while incentive pressure in the form of normative pressure during decision making process. In the form of normative pressure, this study shows that effective XBRL committee contributes to the XBRL adoption success. During implementation, limited trading partners and critical mass are classified as coercive pressure. Then, too reliant on external support, limited pressure from professional bodies and stakeholders, and government support are challenges to the XBRL adoption. This study shows that regulators should possess understanding about external factors and their influence on the decision to adopt XBRL. Copyright � 2022 Inderscience Enterprises Ltd. |
author2 |
30967552600 |
author_facet |
30967552600 Ilias A. Ghani E.K. Azhar Z. |
format |
Article |
author |
Ilias A. Ghani E.K. Azhar Z. |
spellingShingle |
Ilias A. Ghani E.K. Azhar Z. The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective |
author_sort |
Ilias A. |
title |
The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective |
title_short |
The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective |
title_full |
The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective |
title_fullStr |
The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective |
title_full_unstemmed |
The e-government of eXtensible business reporting language adoption process in Malaysia: drivers and challenges from environmental perspective |
title_sort |
e-government of extensible business reporting language adoption process in malaysia: drivers and challenges from environmental perspective |
publisher |
Inderscience Publishers |
publishDate |
2023 |
_version_ |
1806425830705856512 |
score |
13.18916 |