XBRL Adoption Process in Malaysia Using Diffusion of Innovation Theory

The study examined the XBRL adoption process of Malaysian Business Reporting System (MBRS) by utilizing Everett Rogers' Diffusion of Innovation (DOI) theory. The study focused on the three phases, namely, knowledge gathering and persuasion phase, decision-making phase, and implementation phase...

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Veröffentlicht in:The Journal of Asian finance, economics, and business economics, and business, 2021-02, Vol.8 (2), p.263-271
Hauptverfasser: ILIAS, Azleen, GHANI, Erlane K, AZHAR, Zubir
Format: Artikel
Sprache:kor
Online-Zugang:Volltext
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