Mohd Zulkeflee Abd Razak

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.

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.

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.