Abstract

The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective. This research is considered significant and important to Malaysia’s future development of reporting technology, which emphasizes on the expectation of perceived benefits, compatibility and perceived difficulty. The findings of this research have suggested that a few future adopters understand the positive impact of XBRL adoption by the organization pertaining to matters such as financial reporting, audits, users, corporation and compliance. Furthermore, few future adopters had perceived XBRL to be compatible with the current systems. In terms of complexity, a few of future adopters had agreed with the difficulty posed by XBRL adoption. The understanding of perceived benefits from a technological aspect can be improved if the regulators play their role by creating more awareness on XBRL adoption based on various success stories.

pdf

Additional Information

ISSN
1548-2278
Print ISSN
0022-037X
Pages
pp. 263-271
Launched on MUSE
2015-06-21
Open Access
No
Back To Top

This website uses cookies to ensure you get the best experience on our website. Without cookies your experience may not be seamless.