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 of XB...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Published: |
Korea Distribution Science Association (KODISA)
2023
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| Institution: | Universiti Tenaga Nasional |