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Asian Journal of Accounting Perspectives

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Asian Journal of Accounting Perspectives


Discipline(s) / Subdiscipline(s):

     1. Social Sciences
         - Business & administration
         - Economics & finance

E-ISSN: 0128-0384
Print ISSN: 1985-7136
Publisher: Faculty of Business & Accountancy, University of Malaya
Publication type: Print & Electronic
Publication frequency: 1 time(s) per year
Journal Website: http://ajap.um.edu.my

Contact Info

Journal Official email:

Level 4, Bangunan Azman Hashim,
Jalan Ilmu,
University of Malaya,
50603 Kuala Lumpur,

Asian Journal of Accounting Perspectives (AJAP), formerly known as Journal of Accounting Perspectives (JAP), is a refereed journal published by the Faculty of Business and Accountancy, University of Malaya. Prospective authors are invited to submit manuscripts for possible publication in AJAP. All submitted papers are subject to a double-blind peer reviewing. The journal is published annually; the first volume was published in 2008. The aim is to provide a platform for researchers to discuss and put forward issues in Asian countries, exchange ideas and share experiences related to their areas of expertise and interest. The journal publishes original papers, review papers, conceptual framework and empirical research. The journal invites papers on all topics of accounting and finance.



Rusnah Muhamad (rusnah@um.edu.my)

Editorial Board

Managing Editor Editorial Assistant Associate Editors
  1. Kamisah Ismail, University of Malaya
  2. Mohd Zulkhairi Mustapha, University of Malaya
  3. Noor Adwa Sulaiman, University of Malaya
  4. Noor Sharoja Sapiei, University of Malaya
  5. Norhayah Zulkifli, University of Malaya
  6. Ruzita Jusoh, University of Malaya
  7. Salmi Mohd Isa, Universiti Sains Malaysia
  8. Suaniza Mamat, International Islamic University Malaysia
  9. Suhaiza Ismail, International Islamic University Malaysia
  10. Suria Zainuddin, University of Malaya
  11. Susela Devi, UNITAR International University
  12. Zamzulaila Zakaria, International Islamic University Malaysia
  13. Zarina Zakaria, University of Malaya
  14. Zarinah Abdul Rasit, Universiti Teknologi MARA
International Advisory Board
  1. Akira Omori, Yokohama National University, Japan
  2. David Hay, University of Auckland, New Zealand
  3. Fawzi Laswad, Massey University, New Zealand
  4. Kamran Ahmed, La Trobe University, Australia
  5. Marizah Minhat, Edinburgh Napier University, UK
  6. Mohamed Fadzly, Essex University, UK
  7. Nazam Dzolkarnaini, Salford University, UK
  8. Roszaini Haniffa, Heriot-Watt University, UK
  9. Tan Hun Tong, Nanyang Technological University, Singapore




Guidelines for Authors

Manuscripts must be original work that is not under submission to another journal or under consideration for publication in another form such chapter of a book. Authors of submitted manuscripts are obligated not to submit their manuscript for publication elsewhere until an editorial decision is rendered. All papers will be double-blind peer reviewed.

Manuscripts must be in English and should be written using MS Word, with Times New Roman font type, size 10.5, with single spacing. AJAP Template is here [http://e-journal.um.edu.my/filebank/published_article/10844/AJAP%20Template.docx]. The preferred length of the manuscript is between 8,500 and 10,000 words inclusive of text, tables, figures, references and appendices.

Manuscripts must have a title page that contains the title, name of author/s and affiliation/s, contact address, e-mail and date of last revision. For multiple authors, please indicate the corresponding author. Author designation and acknowledgements may be written in a footnote on the title page. This footnote should not be part of the consecutive numbering of footnotes of the manuscript.

The first page of the manuscript should show the title of the manuscript and 100-150 words abstract followed by not more than six keywords. The title of the manuscript should be in bold and centred. Section heading should be in bold, left justified and numbered sequentially in Arabic numerals. First level subheading (e.g. 2.1.) should be in bold, and the second level subheading (e.g. 2.1.1.) should be in italics and bold. All pages should be numbered consecutively. Tables and figures should be numbered separately and sequentially using Arabic numerals. Each table and figure should be given an informative title.

All references should be identified in the text by placing cited author’s last name followed by a bracket, e.g. Siddiquee (2006) or Gambling and Karim (1991). The journal adopts the APA referencing system. All references should be listed at the end of the manuscript, arranged alphabetically by the family name or the main name of the first author. See the following for examples:

Siddiquee, N.A. (2006). Public management reform in Malaysia: Recent initiatives and experiences. International Journal of Public Sector Management, 19(4), 339-358.

Gambling, T. E. and Karim, R. A. (1991). Business and Accounting Ethics in Islam. Mansell: London.

For more details on APA system, please refer to APA style [http://www.umlib.um.edu.my/publications/apa-guide.pdf] and all submission from potential author must refer to the Statement of Publication Ethics. The author must classify their article according to the JEL Classification System [https://www.aeaweb.org/econlit/jelCodes.php?view=econlit]. All submissions should be sent via e-mail to jap_journal@um.edu.my

Statement of Publication Ethics
This statement clarifies the ethical behaviour of all parties involved in the act of publishing an article in AJAP.

Ethical Guideline for Journal Publication
  • The Faculty of Business and Accountancy, University of Malaya as publisher of AJAP takes its duties of guardianship over all stages of publishing extremely seriously and we recognise our ethical and other responsibilities.
  • It is important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.
  • Editors of AJAP journal are responsible for deciding which of the articles submitted to the journal should be published.
  • Editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism.
  • Editors may confer with other editors or reviewers in making this decision.
  • Editors at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
Duties of Authors
  • Authors should present an accurate account of the work performed as well as an objective discussion of its significance.
  • A paper should contain sufficient detail and references to permit others to replicate the work.
  • Authors should ensure that they have written entirely original works.
  • Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.
  • If authors have used the work and/or words of others that this has been appropriately cited or quoted. Proper acknowledgement of the work of others must always be given.
  • Authors should not publish manuscripts describing the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.
  • Authors should disclose in their manuscript any financial or any other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
  • When authors discover a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

  Journal Coverage

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