Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?

IF 1 Q3 ECONOMICS

Foresight and STI Governance Pub Date : 2023-06-25 DOI:10.17323/2500-2597.2023.2.36.48

Roslee Uyob, Ku Maisurah Ku Bahador, R. Saad

{"title":"Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?","authors":"Roslee Uyob, Ku Maisurah Ku Bahador, R. Saad","doi":"10.17323/2500-2597.2023.2.36.48","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":45026,"journal":{"name":"Foresight and STI Governance","volume":" ","pages":""},"PeriodicalIF":1.0000,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Foresight and STI Governance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.17323/2500-2597.2023.2.36.48","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 0

Abstract

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.

查看原文本刊更多论文

激励措施在说服公司自愿采用先进的报告标准方面重要吗？

本研究利用马来西亚的证据，旨在调查可扩展商业报告语言（XBRL）的激励措施如何影响提交材料时使用意向和用户行为之间的关系。在这方面，对参与准备和向马来西亚Suruhanjaya Syarikat（SSM）提交文件的公司员工进行了一项调查。结果表明，激励措施强化了XBRL申请使用意愿与使用行为之间的正相关关系。该研究还发现，使用意向会显著影响XBRL的备案行为。与感知有用性相比，感知易用性对XBRL申请意向的影响更大。感知的易用性也被发现是XBRL文件感知有用性的一个重要指标。这项研究的结果为将XBRL技术纳入政府当局和政策制定者的实践提供了指导。该研究的发现也可用于制定策略，鼓励申报人使用XBRL平台提交自愿申报。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Foresight and STI Governance Multiple-

CiteScore

3.30

自引率

0.00%

发文量

审稿时长

25 weeks

期刊介绍： Foresight and STI Governance is an international interdisciplinary peer-reviewed open-access journal. It publishes original research articles, offering new theoretical insights and practical knowledge related to the following areas: strategic planning, science, technology, and innovation (STI) policy, foresight and other future studies. The journal considers articles on the following themes: - Foresight methods and best practices; - Long-term social and economic priorities for strategic planning and policy making; - Innovation strategies at the national, regional, sectoral, and corporate levels; - The development of National Innovation Systems; - The analysis of the innovation lifecycle from idea to the market; - Technological trends, breakthroughs, and grand challenges; - Technological changes and their implications for economy, policy-making, and society; - Corporate innovation management; - Human capital in STI.