This study attempts to examine the relationship between service quality dimensions and overall service quality (tangibility, responsiveness, reliability, assurance and empathy) and students satisfaction. Furthermore, this study is also examine critical factors in service quality dimensions (tangibility, responsiveness, reliability, assurance and empathy) that contributes most to the satisfaction of the students. This study was conducted using a set of questionnaire to 200 Bachelor Degree students from two private higher education institutions. The study will provide results from empirical test of these relationships. The empirical results of this study can provide support for the Parasuraman’s SERVQUAL (1985), which related to the factors contributing to students’ satisfaction.

This paper is to examine critical factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability in End-User Computing Satisfaction (EUCS) that influence most end-users' satisfaction. The research was conducted using a set of questionnaire consist of seven factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability to measure end-users' satisfaction. In addition, this study covered 90 end-users of Computerised Accounting System (CAS) in finance department from 62 Responsibility Centres. This study is analyzed with reliability analysis, descriptive analysis and multiple regressions. Overall, this study indicates that most of end-users are almost satisfied with Computerised Accounting System (CAS). The results show that ease of use, content, and accuracy has a significant effect on end-users' satisfaction. Therefore, the empirical results of this study can provide support for the Doll and Torkzadeh model (1988), which related to the factors contributing end-users' satisfaction toward accounting system.

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The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective. This research is considered significant and important to Malaysia’s future development of reporting technology, which emphasizes on the expectation of perceived benefits, compatibility and perceived difficulty. The findings of this research have suggested that a few future adopters understand the positive impact of XBRL adoption by the organization pertaining to matters such as financial reporting, audits, users, corporation and compliance. Furthermore, few future adopters had perceived XBRL to be compatible with the current systems. In terms of complexity, a few of future adopters had agreed with the difficulty posed by XBRL adoption. The understanding of perceived benefits from a technological aspect can be improved if the regulators play their role by creating more awareness on XBRL adoption based on various success stories.

Purpose – to validate the factors of Technology Acceptance Model (TAM) and Psychological Attachment towards Computerised Accounting System (CAS) for users’ experience particularly public sector from Accountant General’s Department(AG). Design/Methodology/Approach – The survey was adapted the instrument from Malhotra and Galleta (1999). Based on 99 valid respondents collected from a survey questionnaire and Principal Component Analysis (PCA) was employed the validation of instruments. Findings – The factors of Technology Acceptance Model (TAM) and Psychological Attachment is valid in measuring intention and actual usage of Computerised Accounting System (CAS). The findings support the theory by Davis, (1989) Davis, Bagozzi, & Warshaw (1989), Matheison (1991), Moore and Benbasat (1991), Taylor & Todd (1995), Venkatesh & Davis (1996) and Kelman (1958). Research limitations – This research is limited to employees from Accountant General’s Department (AG) as Federal Government. In future, research need to generalised to Local Government and State Government in order to represent Public Sector Accounting. Value – This research have been emphasised on perceived ease of use, perceived usefulness, behavioural intention, actual use, attitude toward using, compliance, identification as well as internalisation. This research need to be done in order to understand the important of Computerised Accounting System (CAS) in public sector accounting since Accountant General’s Department (AG) is in progress preparing for accrual basis. Keywords: Public Sector Accounting, Computerised Accounting System (CAS), Technology Acceptance Model (TAM) and Psychological Attachment.