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Keywords: MBRS
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Journal Articles
Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (4-5): 453–470.
Published: 08 August 2023
...Roslee Uyob; Ku Maisurah Ku Bahador; Ram Al Jaffri Saad 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...
