TY  - JOUR
TI  - Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?
T2  - Foresight and STI Governance
IS  - Foresight and STI Governance
KW  - business reporting standards
KW  - usage behaviour
KW  - intention to use technology
KW  - incentives
KW  - XBRL
KW  - MBRS
AB  - Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a survey was implemented among company employees who are involved in the preparation and submission of filings to Suruhanjaya Syarikat Malaysia (SSM). Results indicate that incentives strengthen the positive relationship between XBRL filing intention to use and usage behavior. The study also discovered that intent to use significantly impacts XBRL filing behavior. Compared to perceived usefulness, perceived ease of use was found to have a greater influence on XBRL filing intention. Perceived ease of use was also found to be a significant indicator of XBRL filing perceived usefulness. The result of this study provides guidelines for incorporating XBRL technology into the practices of government authorities and policymakers. The study’s findings can also be used to develop strategies to encourage filers to submit voluntary filings using the XBRL platform.
AU  - Roslee Uyob
AU  - Ku Maisurah Ku Bahador
AU  - Ram Al Jaffri Saad
UR  - https://foresight-journal.hse.ru/en/2023-17-2/839641936.html
PY  - 2023
SP  - 36-48
VL  - 17