Azleen Ilias

End-User Computing Satisfaction (EUCS) in Computerised Accounting System (CAS): Which the Critical Factors? A Case in Malaysia

This paper is to examine critical factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability in End-User Computing Satisfaction (EUCS) that influence most end-users’ satisfaction. The research was conducted using a set of questionnaire consist of seven factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability to measure end-users’ satisfaction. In addition, this study covered 90 end-users of Computerised Accounting System (CAS) in finance department from 62 Responsibility Centres. This study is analyzed with reliability analysis, descriptive analysis and multiple regressions. Overall, this study indicates that most of end-users are almost satisfied with Computerised Accounting System (CAS). The results show that ease of use, content, and accuracy has a significant effect on end-users’ satisfaction. Therefore, the empirical results of this study can provide support for the Doll and Torkzadeh model (1988), which related to the factors contributing end-users’ satisfaction toward accounting system.

A Study of Taxpayers’ Intention in Using E-Filing System: A Case in Labuan F.T s

This study used the Technology Acceptance Model (TAM) to examine taxpayers’ intention in using e-Filing system. Data are collected from three higher learning institutions’ staffs particularly in Labuan F.T. The purpose of this study is to determine the relationship between taxpayers’ intention to use e-Filing towards attitude, perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility of the system. Further, this study also examines critical determinant (attitude, perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility of the system) in TAM that influence most taxpayers’ intention. This study has replicated few methods from previous studies. i.e (Davis., et al. (1989), DeLone and Mclean (1992), Wang.,Y.S. (2002) and Chang., I.C., et.al.(2005)). This study is analyzed with reliability analysis, correlation analysis and Standardized Regression Weight (using Structural Equation Modelling). The result confirms a strong relationship between TAM determinants and taxpayers’ intention. Consequently, this paper will assist Inland Revenue Board (IRB) to improve their Internet e-Filing system. This in turn, will be useful for them to educate Malaysian taxpayers in order to improve their attitude using e-Filing as their mode to file tax return undoubtedly.

The Expectation of Perceived Benefit of Extensible Business Reporting Language (XBRL): A Case in Malaysia

The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective. This research is considered significant and important to Malaysia’s future development of reporting technology, which emphasizes on the expectation of perceived benefits, compatibility and perceived difficulty. The findings of this research have suggested that a few future adopters understand the positive impact of XBRL adoption by the organization pertaining to matters such as financial reporting, audits, users, corporation and compliance. Furthermore, few future adopters had perceived XBRL to be compatible with the current systems. In terms of complexity, a few of future adopters had agreed with the difficulty posed by XBRL adoption. The understanding of perceived benefits from a technological aspect can be improved if the regulators play their role by creating more awareness on XBRL adoption based on various success stories.

Examining the Adoption of Extensible Business Reporting Language among Public Listed Companies in Malaysia

Abstract This study examines the adoption of an accounting information systems language known as Extensible Business Reporting Language (XBRL) among public listed companies in Malaysia. Using 100 top public listed companies as the sample study, this study examines whether these companies have adopted XBRL, consistent with the call made by the Companies Commission of Malaysia (CCM) for such adoption. Such call was made to encourage listed public companies to provide their annual reports via XBRL and ultimately improves harmonisation between companies and between countries. The result of this study shows that to this date, no public listed companies have adopted XBRL. Such scenario indicates that there could be issues and challenges that have deter the implementation of XBRL among these companies. The result in this study serves as a starting point for CCM and other Malaysian regulators to consider the issues and challenges as to why such scenario exists and subsequently, provide strategies to encourage these companies to adopt XBRL.

The Quality of Presentation and Content for Internet Business Reporting (ibr) on Malaysian Public Listed Companies (plcs)

The study is on the investigated levels of score for the quality of the internet business reporting, particularly for 212 Malaysian Public Listed Companies (PLCs). As one of the developing countries, Malaysian listed companies need to emphasize and concentrate more into providing useful information and accessible internet reporting to investors and potential investors. The current study investigated based on Internet Business Reporting Quality (IBRQ) indexes and the Investor Relation Best Practices Guidelines (April 2013). In future, the results is useful for investor relation to improve the internet business reporting by improving the content and presentation.