{"id":"https://openalex.org/W1996974908","doi":"https://doi.org/10.3844/ajassp.2010.562.567","title":"Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants","display_name":"Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants","publication_year":2010,"publication_date":"2010-04-01","ids":{"openalex":"https://openalex.org/W1996974908","doi":"https://doi.org/10.3844/ajassp.2010.562.567","mag":"1996974908"},"language":"en","primary_location":{"id":"doi:10.3844/ajassp.2010.562.567","doi":"https://doi.org/10.3844/ajassp.2010.562.567","is_oa":true,"landing_page_url":"https://doi.org/10.3844/ajassp.2010.562.567","pdf_url":"https://thescipub.com/pdf/ajassp.2010.562.567.pdf","source":{"id":"https://openalex.org/S33447932","display_name":"American Journal of Applied Sciences","issn_l":"1546-9239","issn":["1546-9239","1554-3641"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4322697006","host_organization_name":"Science Publications","host_organization_lineage":["https://openalex.org/P4322697006"],"host_organization_lineage_names":["Science Publications"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Applied Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://thescipub.com/pdf/ajassp.2010.562.567.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111607642","display_name":"Lai","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Lai","raw_affiliation_strings":["Faculty of Accountancy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accountancy","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5111607642"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.1117,"has_fulltext":true,"cited_by_count":31,"citation_normalized_percentile":{"value":0.81587365,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"7","issue":"4","first_page":"562","last_page":"567"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9092000126838684,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9092000126838684,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.0771000012755394,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/electronic-filing","display_name":"e-filing","score":0.9710000157356262},{"id":"https://openalex.org/keywords/professional-accountants","display_name":"professional accountants","score":0.8119999766349792},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.527999997138977},{"id":"https://openalex.org/keywords/barriers-to-adoption","display_name":"barriers to adoption","score":0.5809999704360962},{"id":"https://openalex.org/keywords/technology-acceptance","display_name":"technology acceptance","score":0.5910000205039978},{"id":"https://openalex.org/keywords/tax-filing","display_name":"tax return filing","score":0.6449999809265137},{"id":"https://openalex.org/keywords/malaysian-institute-of-accountants","display_name":"Malaysian Institute of Accountants","score":0.7239999771118164},{"id":"https://openalex.org/keywords/technology-diffusion","display_name":"technology diffusion","score":0.41100001335144043}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6983579397201538},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6807022094726562},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5879045128822327},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.48866966366767883},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3636387288570404},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3396357297897339},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14172592759132385},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11476662755012512},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3844/ajassp.2010.562.567","doi":"https://doi.org/10.3844/ajassp.2010.562.567","is_oa":true,"landing_page_url":"https://doi.org/10.3844/ajassp.2010.562.567","pdf_url":"https://thescipub.com/pdf/ajassp.2010.562.567.pdf","source":{"id":"https://openalex.org/S33447932","display_name":"American Journal of Applied Sciences","issn_l":"1546-9239","issn":["1546-9239","1554-3641"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4322697006","host_organization_name":"Science Publications","host_organization_lineage":["https://openalex.org/P4322697006"],"host_organization_lineage_names":["Science Publications"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Applied Sciences","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:zbw:espost:56047","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/56047/1/ajas74562-567%20Motivator%20and%20e-filing.pdf","pdf_url":"https://www.econstor.eu/bitstream/10419/56047/1/ajas74562-567%20Motivator%20and%20e-filing.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:1561327792","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:zbw:espost:56047","pdf_url":null,"source":{"id":"https://openalex.org/S2764384286","display_name":"EconStor Open Access Articles","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"EconStor Open Access Articles","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/56047","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/56047","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"}],"best_oa_location":{"id":"doi:10.3844/ajassp.2010.562.567","doi":"https://doi.org/10.3844/ajassp.2010.562.567","is_oa":true,"landing_page_url":"https://doi.org/10.3844/ajassp.2010.562.567","pdf_url":"https://thescipub.com/pdf/ajassp.2010.562.567.pdf","source":{"id":"https://openalex.org/S33447932","display_name":"American Journal of Applied Sciences","issn_l":"1546-9239","issn":["1546-9239","1554-3641"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4322697006","host_organization_name":"Science Publications","host_organization_lineage":["https://openalex.org/P4322697006"],"host_organization_lineage_names":["Science Publications"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Applied Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1996974908.pdf","grobid_xml":"https://content.openalex.org/works/W1996974908.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1491119580","https://openalex.org/W1546926498","https://openalex.org/W1576315469","https://openalex.org/W1597443501","https://openalex.org/W1965608668","https://openalex.org/W2032829364","https://openalex.org/W2039076171","https://openalex.org/W2042121123","https://openalex.org/W2046678921","https://openalex.org/W2047225999","https://openalex.org/W2048475109","https://openalex.org/W2105668124","https://openalex.org/W2133868447","https://openalex.org/W2371249644","https://openalex.org/W3122598098"],"related_works":["https://openalex.org/W7006238476","https://openalex.org/W1576315469","https://openalex.org/W6982596934","https://openalex.org/W2187629622","https://openalex.org/W2884736480","https://openalex.org/W7033396873","https://openalex.org/W2746979759","https://openalex.org/W2588642564","https://openalex.org/W3121639258","https://openalex.org/W1537474474"],"abstract_inverted_index":{"Problem":[0],"statement:":[1],"Worldwide,":[2],"electronic":[3],"filing":[4,149],"(e-filing)":[5],"system":[6,23,199,267],"and":[7,47,55,70,96,101,146,166,247],"its'":[8],"adoption":[9,54],"has":[10],"attracted":[11],"much":[12],"attention,":[13],"however,":[14],"scholarly":[15],"study":[16,28,237],"on":[17,64,226],"accounting":[18,95],"professionals'":[19],"acceptance":[20],"of":[21,84,108,125,135,148,170,186,233,265],"e-filing":[22,40,115,131,171,181,198,234,258,266],"is":[24,224],"scant.":[25],"Approach:":[26],"This":[27],"aimed":[29],"(i)":[30],"to":[31,38,42,49,53,118,129,140,177,179,208,214,217,229,241,244,250,256,261],"examine":[32],"factors":[33],"that":[34,204],"motivated":[35],"professional":[36,227,252],"accountants":[37,228],"use":[39,130,156,218,257],"(ii)":[41],"solicit":[43],"their":[44],"usage":[45,232],"experience":[46],"(iii)":[48],"assess":[50],"the":[51,81,126,133,158,164,180,187,193,197,210,222,231,242,263],"barriers":[52],"other":[56],"compliance":[57],"considerations.":[58],"The":[59,104],"questionnaire":[60],"survey":[61,105],"was":[62],"administered":[63],"700":[65],"professionals":[66,98,188],"from":[67,94],"tax":[68,97,121,143,206],"practice":[69],"commercial":[71],"sectors":[72],"who":[73,153],"attended":[74],"\"Budget":[75],"2008\"":[76],"Tax":[77],"Seminars,":[78],"organized":[79],"by":[80],"Malaysian":[82],"Institute":[83],"Accountants":[85],"in":[86,116,138,192,195,254,259,268],"Peninsular":[87],"Malaysia.":[88,273],"In":[89],"total,":[90],"456":[91,109],"usable":[92],"responses":[93],"were":[99,161,175],"collected":[100],"analyzed.":[102],"Results:":[103],"found":[106],"out":[107],"respondents,":[110],"just":[111,184],"23.7%":[112],"had":[113,190],"used":[114],"2007":[117],"file":[119],"personal":[120],"return":[122],"forms.":[123],"Majority":[124,201],"e-filers":[127],"opted":[128],"for":[132],"sake":[134],"convenience":[136],"(55.8%),":[137],"faith":[139],"get":[141],"faster":[142],"refund":[144],"(16.8%)":[145],"speed":[147],"(15.9%).":[150],"For":[151],"those":[152],"did":[154,167],"not":[155,168],"e-filing,":[157],"key":[159],"impediments":[160],"concerned":[162],"over":[163],"security":[165],"trust":[169],"system.":[172],"Some":[173],"(4.8%)":[174],"unable":[176],"access":[178],"website.":[182],"Overall,":[183],"26.1%":[185],"surveyed":[189],"confidence":[191],"IRBM":[194,223,243],"managing":[196],"successfully.":[200],"(41.2%)":[202],"thought":[203],"'speedy":[205],"refund'":[207],"be":[209],"most":[211],"desirable":[212],"incentive":[213],"motivate":[215,251],"individuals":[216],"e-filing.":[219],"Conclusion:":[220],"As":[221],"counting":[225],"promote":[230],"system,":[235],"this":[236],"provided":[238],"important":[239],"insights":[240],"developing":[245,270],"marketing":[246],"business":[248,255],"strategies":[249],"accountant":[253],"order":[260],"accelerate":[262],"diffusion":[264],"a":[269],"country":[271],"like":[272]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}