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Ming-Ling Lai

1 article in our journals

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Research ArticleOpen accessMotivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional AccountantsMing-Ling Lai, Kwai-Fatt ChoongProblem statement: Worldwide, electronic filing (e-filing) system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The … …American Journal of Applied Sciences, Vol. 7, Issue 4 · 30 Apr 2010 · 8,500 accessesView PDFCite