1. Before making a submission
1.1. Originality
The manuscript must be original work that is not under submission to another journal or under consideration for publication in another form such as a chapter of a book. Authors of submitted manuscripts are obligated not to submit their manuscripts for publication elsewhere until an editorial decision is rendered. Upon submission, authors are required to sign the Submission Declaration by authors (available here) and upload it together with the manuscript. Once the manuscript is accepted for publication, the Copyrights for articles published in AJAP remain with the Faculty of Business and Accountancy, Universiti Malaya as the Publisher.
1.2. Aims and scope
AJAP is dedicated to providing a platform for researchers to discuss and forward issues affecting Asian countries, exchange ideas and share experiences related to their areas of expertise and interest in a broad accounting and finance research area. AJAP encourages submission to address socio-economic issues in society and sustainability. We welcome quality research work in a form of a research paper, literature review paper, case study, conceptual paper, and book review that is well written and falling within the AJAP's aims and scope.
1.3. Format and journal template
Article files should be prepared using Microsoft Word format. All submissions must be using the journal template and must follow the AJAP format, template, reference and typesetting before desk review. Submissions that do not follow this requirement shall not be processed. Authors will be requested to do a re-submission, otherwise, the paper will be rejected. The journal template can be downloaded here or can be requested from our Assistant Editor at jap_journal@um.edu.my.
1.4. Article Processing Charge
No submission/process/publication fee for this journal.
2. Preparing the manuscript
2.1. Typesetting
The text should be written using English (United Kingdom) (e.g. behaviour, not behavior; companies not firms; an organisation, not an organization; generalise not generalize; e.g. or i.e. not e.g., or i.e.,). Authors should not use personal pronouns within the text e.g. “I/We want to investigate…”, but use “This paper aims to examines…”
2.2. Font and font sizes
The Book Antiqua font type with single spacing
All heading, sub-heading, and text with 9.5pt
Table/Figure title, content, legend, and notes with 8pt
2.3. Type of Manuscript
Authors must categorize their manuscript into the following category that most closely describes the manuscript before submission being made.
2.3.1. Research paper
This category covers standard research in accounting and finance papers that may involve the construction or testing of a model or framework, action research, testing of data, market research or surveys, empirical, scientific or clinical research. The report may include tables and figures, illustrations, and references, in which hypotheses are tested and results reported. With 8,000 to 10,000 words including tables, figures and references.
2.3.2. Literature review
It is expected that all types of papers cite any relevant literature in specific areas of research in accounting and finance, so this category should only be used if the main purpose of the paper is to annotate and/or critique the literature in a particular subject area. It may be a selective bibliography providing advice on information sources or it may be comprehensive in that the paper's aim is to cover the main contributors to the development of a topic and explore their different views. With 8,000 to 10,000 words including tables, figures and references.
2.3.3. Case study
Case studies in specific areas of research in accounting and finance that describe actual interventions or experiences within organizations. They may well be subjective. A description of a legal case or a hypothetical case study used as a teaching exercise would also fit into this category. With 8,000 to 10,000 words including tables, figures and references.
2.3.4. Conceptual paper
These papers will not be based on research but will develop hypotheses. The papers are likely to be discursive and will cover philosophical discussions and comparative studies of others' work and thinking. With 8,000 to 10,000 words including tables, figures and references.
2.3.5. Book review
A book review is a scholarly review that aims to critically analyse a book for its quality, meaning, and significance based on its content, style, and merit. The book review may include a thorough analysis of the book subject, strengths and weaknesses and context. With 3,000 to 5,000 words including tables, figures and references.
3. Structure the manuscript
The general structure of the manuscript should contain the following:
3.1. Title page
The title page contains the authors’ information is in a separate file from the main manuscript.
3.1.1. Article title
The article title should not be more than 20 words.
3.1.2. Author details
All contributing authors names should be placed and arranged accordingly.
In the footnote, please provide the following:
- Authors name (provide the first and last name),
- Authors affiliation, with a full address with the postal number,
- Authors email address, most prefer the university or organisation email.
e.g. Dalilawati Zainal, Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603, Kuala Lumpur, Malaysia. Email: dalilawati@um.edu.my
3.1.3. Abstract
Authors should provide not more than 300 words. The abstract should be sectioned as the following:
Research aim: Brief and concise research objectives of the paper.
Design/ Methodology/ Approach: Highlights the research design, methods or approach used for the paper.
Research finding: Synthesis and conclude the research findings.
Theoretical contribution/ Originality: Highlights the theoretical contribution of the study and the originality of ideas of the paper.
Practitioner/ Policy implication: Highlights the implications of the paper to the practitioner and policymaker derive from the paper.
Research limitation: Highlights the limitation in the paper that may become a leading idea for future research.
Keywords: Authors to provide not more than six keywords that are relevant and appropriate. The keywords should be widely used and accepted in the literature, not personally made by the authors. Provided keywords are subject to approval by the editorial team and may be replaced. Capitalize Each Word
JEL Classification: Author to provide not more than four relevant and most suitable codes from the Journal of Economic Literature (JEL). It must not be more than four, please refer to [https://www.aeaweb.org/econlit/jelCodes.php?view=jel]
3.1.4. Acknowledgements
Authors who wish to include these items may please provide, one (enter) below the affiliation section. Acknowledgement is ranging to the financial provider or contributing persons who do not gain authorship, but authors keen those persons to be mentioned.
3.2. Main manuscript
Without authors’ information for blinded reviews.
3.2.1. Article Title
Refer to the above guideline (Section 3.1.1)
3.2.2. Abstract
Refer to the above guideline (Section 3.1.2)
3.2.3. Main content
The general structure of the manuscript:
- Introduction
- Literature review
- Method
- Result and discussion
- Conclusion
3.2.4. Format of headings
The section heading should be in bold, left justified and numbered sequentially in Arabic numerals. The first level subheading should be in bold, and the second level subheading should be in italics and bold. All pages should be numbered consecutively. For example:
3. Research Methodology
3.1. Data and Sample
3.1.1. Measurements of Variables
3.1.1.1. Measurement of Independent Variable
3.2.5. Format of tables
The tables and figures should be numbered separately and sequentially using Arabic numerals and start with 1 and through the paper (without sub-section) e.g. Table 1., Table 2, Table 3. Each table and figure should be given an informative title. The table should be in a format that can be edited. Tables and figures should be included in the text. Tables should be submitted as data, not as an image.
3.2.6. Format of figures
The figures should be numbered sequentially using Arabic numerals and start with 1 and through the paper (without sub-section) e.g. Figure 1., Figure 2… Figure 11. Each figure should be given an informative title. The figure may be in a format that can be edited. Figures should be included in the text and submitted as data or as an image. Figure and Figure Title should be centralised. A retrieved figure should be appropriately cited, and the author is responsible for the Copyright in adopting or adapting the figure.
Note: Tables and figures should be included in the body of the text.
3.2.7. Format of signs, symbols, and numbers
In the text, signs such as % and & should be spelt out, except in parenthesis. All symbols should be accompanied by a description and explanation.
3.2.8. Format of numbers
The number 1 to 10 should be spelt out as one, two and ten.
The number at the beginning of the text should also be spelt out as One thousand or Sixty-two.
The decimals numbers should only take 3 numbers after the decimal point e.g., 0.983.
3.2.9. Equation
All equations and formulas must be written using the Microsoft Word Equation function or manually written, not in the format of an image.
3.3. Reference Management
To avoid errors in citation and reference such as the missing reference in the text or missing reference in the reference list. It is highly encouraged to use reference management software such as Mendeley. Mendeley is a free reference management software.
3.3.1. Digital Object Identifier (DOI)
Providing the DOI is highly encouraged with the correct and functional DOI link.
3.3.2. Citation in the text
One Author:
Parenthetical citations: (Abeysinghe, 2021)
Narrative citations: Abeysinghe (2020)
Two Author:
Parenthetical citations: (Bebbington & Unerman, 2020)
Narrative citations: Bebbington and Unerman (2020)
Three or More Author:
Parenthetical citations: (Rinaldi et al., 2020)
Narrative citations: Rinaldi et al. (2020)
* Applied in all citations including the first in-text citation.
3.3.3. Reference and citation in text
The journal adopts the APA 7th referencing and citation style.
Journal article (Two authors):
Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN sustainable development goals. Accounting, Auditing and Accountability Journal, 33(7), 1657-1670. https://doi.org/10.1108/AAAJ-05-2020-4556
Parenthetical citations: (Bebbington & Unerman, 2020)
Narrative citations: Bebbington and Unerman (2020)
Authored book (Multiple authors):
Weygandt, J. J., Kimmel, P. D., Kieso, D. E., & Aly, I. M. (2020). Managerial Accounting: Tools for Business Decision-Making. John Wiley & Sons.
Edited book (Single editor, book with volume)
Zeff, S. A. (Ed.). (2020). The US Accounting Profession in the 1890s and Early 1900s (Vol. 44). Routledge. https://doi.org/10.4324/9781003050834
Chapter in edited book (Two or more editors, book with edition)
Mohd-Sabrun, I., & Muhamad, R. (2019). Corporate social responsibility for whom?. In R. Muhamad, & N. A. M. Salleh (Eds.), Strategic Corporate Social Responsibility in Malaysia (1st ed., pp. 34-53). Routledge. https://doi.org/10.4324/9780429057182
Parenthetical citations: (Mohd-Sabrun & Muhamad, 2019; Weygandt et al., 2020; Zeff, 2020)
Narrative citations: Mohd-Sabrun and Muhamad (2019), Weygandt et al., (2020), Zeff (2020)
* Citation in text should be sort ascendingly based on authors' name.
Report by Government/Agencies
National Cancer Institute. (2019). Taking time: Support for people with cancer (NIH PublicationNo. 18-2059). U.S. Department of Health and Human Services, National Institutes of Health. https://www.cancer.gov/publications/patient-education/takingtime.pdf
Parenthetical citation: (National Cancer Institute, 2019)
Narrative citation: National Cancer Institute (2019)
Newspaper article
M. Mageswari, M (2020, December 14). Virtual launch for bilingual report on sustainable goals. The Star. https://www.thestar.com.my/metro/metro-news/2020/12/14/virtual-launch-for-
bilingual-report-on-sustainable-goals
Parenthetical citation: (Mageswari, 2020)
Narrative citation: Mageswari (2020)
The complete example for other documents and media can be referred to here.