Application of Technology Acceptance Model (TAM) in predicting user intention to use Malaysian Business Reporting System (MBRS): A Conceptual Paper

Abstract

On 27 September 2018, SSM has introduce a new submission platform known as Malaysian Business Reporting System (MBRS) that allow company in Malaysia to submit annual submission filing in Extensible Business Reporting Language (XBRL) format. Currently, submission filing using MBRS platform is only mandatory for unaudited companies’ and Certificate for Exempt Private Company (EPC) but it is expected that the mandatory submission shall be enforced to other type of companies soon. By applying Theory Acceptance Model (TAM), this study proposes a conceptual model to examine the behavioral intention to use MBRS by accounting practitioners in Malaysia. The resulting model will guide the development of strategies, especially for the Companies Commission of Malaysia (SSM) in promoting MBRS adoption in the future reporting.

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