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Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence

This study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase. This study utilises the Diffusion of Innovation theory and the qualitative approach on four...

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Main Authors: Ilias A., Ghani E.K., Azhar Z.
Other Authors: 30967552600
Format: Article
Published: REF Press 2024
Subjects:
Adoption Process
Diffusion of Innovation
Organisational
Regulator
XBRL
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id my.uniten.dspace-34681
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spelling my.uniten.dspace-346812024-10-14T11:21:42Z Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence Ilias A. Ghani E.K. Azhar Z. 30967552600 35098434100 36871686600 Adoption Process Diffusion of Innovation Organisational Regulator XBRL This study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase. This study utilises the Diffusion of Innovation theory and the qualitative approach on four regulators in the financial reporting environment in Malaysia. This study finds that in the knowledge and persuasion phase, management support is the driving factor whilst lack of expertise, skills and knowledge on XBRL are challenges. In the decision-making phase, capability and data assurance are challenges whilst in the implementation and confirmation phase, resource capacity, adoption cost and financial resources are the driving factors to XBRL adoption process. This study finds lack of expertise, skills and knowledge have encouraged the regulators to rely on external sources in development of XBRL. The findings in this study shed some lights on the XBRL adoption process among regulators and contributes to the financial reporting landscape. Copyright � 2023� All Rights Reserved. Final 2024-10-14T03:21:41Z 2024-10-14T03:21:41Z 2023 Article 10.55365/1923.x2023.21.3 2-s2.0-85151157564 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151157564&doi=10.55365%2f1923.x2023.21.3&partnerID=40&md5=40c6d26a0b6b4980e3e11d772502aae6 https://irepository.uniten.edu.my/handle/123456789/34681 21 22 31 All Open Access Hybrid Gold Open Access REF Press 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/
topic Adoption Process
Diffusion of Innovation
Organisational
Regulator
XBRL
spellingShingle Adoption Process
Diffusion of Innovation
Organisational
Regulator
XBRL
Ilias A.
Ghani E.K.
Azhar Z.
Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
description This study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase. This study utilises the Diffusion of Innovation theory and the qualitative approach on four regulators in the financial reporting environment in Malaysia. This study finds that in the knowledge and persuasion phase, management support is the driving factor whilst lack of expertise, skills and knowledge on XBRL are challenges. In the decision-making phase, capability and data assurance are challenges whilst in the implementation and confirmation phase, resource capacity, adoption cost and financial resources are the driving factors to XBRL adoption process. This study finds lack of expertise, skills and knowledge have encouraged the regulators to rely on external sources in development of XBRL. The findings in this study shed some lights on the XBRL adoption process among regulators and contributes to the financial reporting landscape. Copyright � 2023� All Rights Reserved.
author2 30967552600
author_facet 30967552600
Ilias A.
Ghani E.K.
Azhar Z.
format Article
author Ilias A.
Ghani E.K.
Azhar Z.
author_sort Ilias A.
title Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
title_short Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
title_full Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
title_fullStr Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
title_full_unstemmed Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
title_sort examining xbrl adoption process of four regulators using the diffusion of innovation theory on organisational context: a malaysian evidence
publisher REF Press
publishDate 2024
_version_ 1814061066906238976
score 13.222552

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