Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

Roslee Uyob, Ku Maisurah Ku Bahador and Ram Al Jaffri Saad

Accounting Research Journal, 2023, vol. 36, issue 4/5, 453-470

Abstract: Purpose - This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended technology acceptance model (TAM) was used, which was tested and examined using both the TAM and the diffusion of innovation theory (DIT). Design/methodology/approach - The empirical results were obtained from 267 members of the Malaysian Institute of Accountants, who are responsible for preparing and filing company reports with the Companies Commission of Malaysia. Findings - The findings show that user intention has a significant impact on MBRS usage behaviour. Perceived usefulness, perceived ease of use and cost have an impact on users’ intention to use, while attitude and compatibility have no impact. Only perceived ease of use has a significant impact on user attitude. For perceived usefulness, cost and compatibility are found to have a significant impact but not perceived ease of use. Originality/value - To the best of the authors’ knowledge, this is the first study that integrates TAM and DIT to analyse MBRS usage behaviour.

Keywords: Usage behaviour; MBRS; XBRL; Filings; Digital reporting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-02-2023-0063

DOI: 10.1108/ARJ-02-2023-0063

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