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- W3096044299 abstract "Purpose: This study aims to identify technological factors and how these factors influence the XBRL adoption process of the regulators in Malaysia.
 Methodology: This paper applied Rogers’s (1983) adoption process and DiPietro, Wiarda, and Fleischer’s (1990) Technological, Organisational, and Environmental (TOE) framework. The paper adopted a case study approach consisting of an interview and document analysis. The data has been analysed with thematic analysis.
 Results: This paper shows ten (10) factors within the technological perspective—the relative advantage as driving factor while trialability are the challenging factor in the knowledge and persuasion phase. In the decision-making phase, compatibility of XBRL taxonomy and stability production of XBRL instance documents are the driving factors whilst stability of XBRL taxonomy, standardised XBRL taxonomy, standardised XBRL submission, availability of tools and software and observability are challenges in the XBRL adoption process. In the implementation and confirmation phase, the complexity of the XBRL taxonomy is considered a challenge in the XBRL adoption process.
 Implications: The findings in this paper serve as strategies to the other regulators that have plans to adopt XBRL as well as to attract the different government agencies to start with XBRL for reporting." @default.
- W3096044299 created "2020-11-09" @default.
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- W3096044299 date "2020-09-29" @default.
- W3096044299 modified "2023-09-23" @default.
- W3096044299 title "EARLY EVIDENCE ON THE XBRL ADOPTION PROCESS IN MALAYSIA: DRIVERS AND CHALLENGES ON THE TECHNOLOGICAL PERSPECTIVE" @default.
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- W3096044299 doi "https://doi.org/10.18510/hssr.2020.82106" @default.
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