Available online at www.icas.my __________ * Corresponding author. Tel.: +6019-7721610 E-mail: azleens@uniten.edu.my; azleenilias@yahoo.com © 2015 The Authors International Conference on Accounting Studies (ICAS) 2015 17-20August 2015, Johor Bahru, Johor, Malaysia How potential adopters in Malaysia perceive the relative advantage of eXtensible business reporting language (XBRL)? Azleen Ilias *a , Mohd Zulkeflee Abd Razak a , Rahida Abd Rahman b a College of Business and Administration, Universiti Tenaga Nasional, Bandar Muadzam Shah,26700, Pahang, Malaysia. b Labuan Faculty of International Finance, Universiti Malaysia Sabah Kampus Antarabangsa Labuan, 87000 W.P. Labuan, Malaysia 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 1. INTRODUCTION 1.1 Background of the study Business reporting is another important tool that must be communicated to every stakeholder who needs to have financial or non-financial information. It will be communicated in different formats that are easily understood and used by stakeholders, for examples in hardcopy, Portable Document Format (PDF) and HyperText Markup Language (HTML). Dune, Helliar, Lymer & Mousa (2009) had referred to both PDF and HTML as first generation internet reports. However, the formats have shown some weaknesses in financial reporting issues such as in exchanging, comparability, accuracy, transparency and reliability. Malhotra and Garritt (2004) found that one disadvantage of the earlier formats was that the structure of the information used throughout the system was not compatible across the program or system. The existing problems in extracting information from formats such as PDF, HTML, spreadsheet and text document are usually the time taken to process the re-entry of information, costing and being error prone (Southwell& Nicolaou, 2004). Dune, Helliar, Lymer & Mousa (2009) and Lymer, Debreceny, Gray, & Rahman, A. (1999) mentioned that the format does not provide any added value to stakeholders because the same hard copy format is available through the internet.