Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants

Ming-Ling Lai and Kwai-Fatt Choong

EconStor Open Access Articles and Book Chapters, 2010, vol. 7, issue 4, 562-567

Abstract: Worldwide, electronic filing (e-filing) system and its’ adoption has attracted much attention, however, scholarly study on accounting professionals’ acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The questionnaire survey was administered on 700 professionals from tax practice and commercial sectors who attended “Budget 2008” Tax Seminars, organized by the Malaysian Institute of Accountants in Peninsular Malaysia. In total, 456 usable responses from accounting and tax professionals were collected and analyzed. Results: The survey found out of 456 respondents, just 23.7% had used e-filing in 2007 to file personal tax return forms. Majority of the e-filers opted to use e-filing for the sake of convenience (55.8%), in faith to get faster tax refund (16.8%) and speed of filing (15.9%). For those who did not use e-filing, the key impediments were concerned over the security and did not trust of e-filing system. Some (4.8%) were unable to access to the e-filing website. Overall, just 26.1% of the professionals surveyed had confidence in the IRBM in managing the e-filing system successfully. Majority (41.2%) thought that ‘speedy tax refund’ to be the most desirable incentive to motivate individuals to use e-filing. Conclusion: As the IRBM is counting on professional accountants to promote the usage of e-filing system, this study provided important insights to the IRBM to developing marketing and business strategies to motivate professional accountant in business to use e-filing in order to accelerate the diffusion of e-filing system in a developing country like Malaysia.

Keywords: Electronic tax filing; motivators; barriers; professional accountant; Malaysia (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/56047/1/aj ... 20and%20e-filing.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:56047

DOI: 10.3844/ajassp.2010.562.567

Access Statistics for this article

More articles in EconStor Open Access Articles and Book Chapters from ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().