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This study examines the factors affecting the adoption of broadband Internet in a developing country context by focusing on Malaysia. The data relating to these factors was collected using a survey approach. The findings of this paper suggest that constructs such as relative advantage, utilitarian outcomes, service quality, and primary influence are important factors affecting Malaysian accountants' broadband adoption and Internet use behaviour. The paper proceeds to outline the research limitations and implications.doi:10.4018/jegr.2011040101 fatcat:ai3orzcqujhfjar3q36uo4tuf4