MBRS is a new submission platform introduce by SSM that enable the submission filings in XBRL format in Malaysia. However, since the introducing of SSMxT in 2014, the issue of XBRL format adoption by companies in Malaysia is still questionable especially regarding the attitude of potential users towards the use of XBRL format. Therefore, this study is try to examine factors of user attitude towards the use of MBRS. Accounting practitioners has been choose as unit analysis of this study. The data was collect ed based on multiple response questionnaire and analysed by using Statistical Package for the Social Sciences (SPSS). The findings of this study shows that perceived usefulness, and perceived ease of use are the factors influencing the attitude of the acco unting practitioners to use MBRS.

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.

Zakat Accounting is part of accounting which concerned with determination and valuation of wealth and income according to the rules set by Islamic Shariah law. In Zakat Accounting it also involves recording, interpreting, presentation and disclosure of accounting information. This study presents an analysis regarding the current research in the area of Zakat Accounting using two database system which is Scopus and Google scholar. The objective of this study is to provide the current trend in Zakat Accounting using bibliometric analysis. 35 Articles has been extracted from Scopus and Google database and exported to Mendelay software to conduct bibliometric analysis. The results shows that the research in zakat accounting has been increasing and constantly publish in the number of articles since 2011 onwards. However, they are still lacks of research that has been conducted in the area of Zakat accounting. By conducting this study, we hope it will give a general picture of a research in Zakat Accounting, which is very useful in identifying the main trends, future gaps and direction of the research in the area of Zakat Accounting in the future.