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Abstract

The aim of this study is to investigate the perception on relative advantage accrued from using eXtensible Business Reporting Language (XBRL) among various job descriptions and type of organizations from a Malaysian perspective. This study also intended to show the association between perceived relative advantage and intention of future use. The data was collected using questionnaires filled by 350 potential adopters who were associated with the preparation and use of business reporting. The measurement of perception on relative advantage consisted of 21items related to users of financial reporting, preparation of financial reporting, corporations and compliance as well as auditing. This study found mixed findings on the differences of perception towards relative advantage. This study also found that every item regarding relative advantage was associated with the intention of future use. It is hoped that this study would contribute to the preparation of XBRL before embarking on its full adoption and implementation, while improving the awareness, understanding and perception of potential adopters.

Keywords: XBRL, reporting, relative advantage, Malaysia

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