Che Ruhana Isa
INSTRUCTION TO AUTHORS
Manuscript Preparation and Author Guidelines
1. About the journal
The Asian Journal of Business and Accounting (AJBA) is an international refereed journal, published twice a year by the Faculty of Business and Accountancy, University of Malaya, Malaysia. Its aim is to publish scholarly business research on issues which are relevant to Malaysia and the Asian region, especially those providing practical implications to promote better business decision making and public policy formulation.
The journal covers a broad spectrum of business and accounting areas and its sub-areas. A suggestive (not necessarily comprehensive) list of areas include: auditing, banking, business strategy, corporate governance, entrepreneurship, finance and investments, financial and management accounting, financial economics, human resource management, information management, innovation and technology management, international business management, marketing management, operations and production management, organisational behaviour, public sector accounting, risk and insurance, strategic management, taxation, and tourism and hospitality.
To be a top-tier and a well-cited business and accounting journal in Asia
An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia
4. Guidelines for authors
4.1 Publication policies
AJBA requires authors to comply with AJBA’s publication policies, i.e. Papers submitted to AJBA
– should be original work, i.e. the same paper must have not been published or
accepted for publication in any other journals/books either in full or substantial
– must not be submitted to any other journal for concurrent publication or being
considered for publication or even being reviewed.
4.2 Manuscript preparation
Manuscripts must comply with the following guidelines, failing which they may be returned for revision before entering the review process.
Papers must be written in Standard British English. The language of the paper should be very comprehensible and moulded in proper syntax. Do not use any slang or jargon. Abbreviations and acronyms should be clearly defined when they are first introduced in the text.
4.4 English language editing
Authors are responsible for the linguistic accuracy of their manuscripts. Authors who are not fully conversant with the English language are highly encouraged to seek advice/assistance from subject specialists with a sound knowledge of English.
4.5 Length of paper
The preferred length of a paper is between 4,500 and 6,500 words inclusive of everything (Tables, Figures, References and Appendices).
Manuscripts must be prepared using Microsoft Word (version 2003 or 2007), using Times New Roman as the font type. All paragraphs including footnotes and notes under each Table should be justified. The manuscript should be formatted in one column with Tables and Figures at the end. Leave a blank line between each paragraph, each entry in the reference section, and between each section or part. The line spacing is 1.15 for the whole manuscript except for Abstract, Keywords and JEL Classification which is only 1.0.
4.7 First page
The first page of the manuscript includes the title of the manuscript, the authors’ specifications, the Abstract, the Keywords, and the JEL Classification.
– Title: Brief, effective, and reflective of the manuscript; font size 14, bold and
centralised, capitalise each content word in the title
– Author(s): Full name(s), affiliation(s), e-mail and postal address(es) all in font
size 12. For multiple authors, please indicate the corresponding author using an
asterisk. Author affiliations, acknowledgements and information on research
grants may be written in a footnote (indicated by superscript symbols, font size
10) on the title page. This footnote should not be part of the consecutive
numbering of footnotes of the paper. See the following example:
Example: Rubi Ahmad*, Michael Skully and Mohammed Ariff
It appears in the footnote as follows:
* Corresponding author. Rubi Ahmad is a Senior Lecturer at the Faculty of
Business and Accountancy, University of Malaya, 50603, Kuala Lumpur,
Malaysia, e-mail: firstname.lastname@example.org.
Michael Skully is a Professor at the Department of Accounting and Finance,
Monash University, 900 Dandenong Road, Caulfield East, Victory 3145,
Australia, e-mail: Michael.Skully@BusEco.monash.edu.au.
Mohamed Ariff is Chair in Finance, Department of Finance, Bond University,
Queensland 4229, Australia, e-mail: email@example.com.
– Abstract: Concise, informative, not more than 150 words, font size 11, the word
‘abstract’ is bold, typed in font size 12.
– Keywords: Not more than eight in alphabetical order; the word ‘keyword’ should
be bold. Separate each key words by using a comma, capitalise each content
word in the keywords and do not close this part with a dot. See the following
Keywords: Contrarian Investment Strategy, Losers, Overreaction Effect,
Winners, Zero-Investment Portfolio
– JEL Classification: Provide the JEL Classification for your paper. JEL
Classification is the code number for the area of research or manuscript (based
on the Abstract). More particulars can be found through the Internet search
engine. For example, the manuscript that focuses on Organizational Approach to
Total Quality Management can be classified as M11.
4.8 Tables and figures
Tables and Figures should be numbered separately and sequentially using Arabic numerals. Each Table and Figure should be given an informative title. Tables and Figures should be presented on separate pages at the end of the manuscript. Please indicate the position of each Table and Figure in the text as follows:
INSERT TABLE 1 ABOUT HERE
4.9 Table format
Tables should be arranged in the following format:
– Tables should be submitted as data - .doc, .rtf, Excel or PowerPoint file- Tables
submitted as image data are not accepted, for they cannot be edited for
– The first letter of each content word in the headings of the Tables should be
capitalised typed in Times New Roman, font size 12 with single line spacing. A
brief Table Heading is preferred. Please do not present the headings in either bold
or italic format.
– Tables should be centralised, and the heading should be aligned to the left.
– The contents of the Table should be in Times New Roman, font size 10, single
spacing, and aligned to the left.
– Table Notes which are presented right below the Tables should be typed in Times
New Roman, font size 8, single spacing and aligned to the left.
4.10 Signs and numbers
Signs such as ‘%’, ‘&’, etc. should not be used in the text. Instead you are to use ‘per cent’, ‘and’ for these signs.Numbers in the text should be presented both in their alphabetic as well as mathematic forms such as three (3) or three thousand five hundred and two (3502). However, numbers in decimals or in fractions are appropriate to appear in their original form as noted here: 22.3, 5.2, 8/10 and 3½. Please note that this rule does not apply to the content of the Tables and Table Notes.
4.11 Section headings
Section headings should be in bold, font size 12, aligned to the left, and numbered sequentially in Arabic numerals. First level subheadings should be in italics and bold, and the second level subheading should be in italics and not bold.
3.1 Research design
References should be listed at the end of the manuscript (before Tables and Figures), arranged alphabetically by the family name or the main name of the first author. For the same author, or for the same set of authors, references should be arranged chronologically. If there is more than one publication in the same year for the same author(s), the letters ‘a’, ‘b’, etc., should be added to the year and used for the in-text citation as well. References to the publications should strictly follow APA referencing style. In this section, there are a few illustrations. (Authors are required to consult a comprehensive APA manual to conform fully to the APA style.)
188.8.131.52 Single author
According to Pilloff (1996), the primary reason for the synergy is performance improvement after the merger, which may be obtained in several ways.
Pilloff, S.J. (1996). Performance changes and shareholder wealth creation
associated with mergers of publicly traded banking institutions. Journal of
Money, Credit and Banking, 28, 294-310.
184.108.40.206 Two authors
Consistently, Linder and Crane (1992) offer some indication that interstate mergers do not improve operating income.
Linda, C., & Crane, D. (1992). Bank merger: Integration and profitability. Journal of
Financial Services Research, 7, 35-55.
220.127.116.11 Three and more authors
Cite all authors the first time the reference occurs; in subsequent citations include only the surname of the first author followed by et al.
In-Text citation (first time)
Prior research by FDIC has suggested that CAMEL rating attributes have an important influence on a bank’s performance (Nuxoll, O’Keefe, & Samolyk, 2003).
CAMEL rating attributes have an important influence on a bank’s performance (Nuxoll et al., 2003).
Nuxoll, D., O’Keefe, J., & Samolyk, K. (2003). Do local economic data improve
off-site bank monitoring models? FDIC Banking Review,15(2), 35-55.
Note: An ampersand (&) is used to connect authors’ names within brackets, but not when they appear as part of a sentence.
4.12.2 Types of Publication
Hair, J. F., Anderson, R.E., Tatham, R.L., & Black, W.C. (1998). Multivariate data
analysis. NJ: Prentice Hall.
18.104.22.168 Chapter in an edited book
Brown, S.A., Aarons, G.A., & Abrantes, A.M. (2001). Adolescent alcohol and drug
abuse. In C.E. Walker & M.C. Roberts (Eds.), Handbook of clinical child
psychology (3rd ed., pp. 757-775). New York: Wiley.
Chenhall, R.H. (2005). Integrative strategic performance measurement system,
strategic alignment of manufacturing, learning and strategic outcomes: An
exploratory study. Accounting, Organization and Society, 30, 395-422.
22.214.171.124 Journals accessed from a journal database or website with digital object
identifier (DOI) assigned
Mahoney, L., & Roberts, R.W. (2007). Corporate social performance, financial
performance and institutional ownership in Canadian firms. Accounting Forum,
Note: A digital object identifier, DOI, is a permanent identifier given to an electronic document, regardless of whether the URL changes.
126.96.36.199 Journals accessed from a journal database or website without DOI
Awamleh, R., & Fernandes, C. (2005). Internet banking: An empirical investigation
into the extent of adoption by banks and the determinants of customer
satisfaction in the United Arab Emirates. Journal of Internet Banking and
Commerce, 10(1), retrieved on 1 June 2009, from
188.8.131.52 Work discussed in a secondary source
In Text citation
In the text, name the original work, and give a citation for the secondary source. For example, if Seidenberg and McClelland’s work is cited in Coltheart et al. and you did not read the original work, list the Coltheart et al. reference in the References. In the text, use the following citation:
In Seidenberg and McClelland’s study (as cited in Coltheart, Curtis, Atkins, & Haller, 1993), ...
Give the secondary source in the reference list.
Coltheart, M., Curtis, B., Atkins, P., & Haller, M. (1993). Models of reading aloud:
Dual-route and parallel-distributed-processing approaches. Psychological
Review, 100, 589-608.
184.108.40.206 Conference proceedings
Regularly published Conference Proceedings should be referenced as journals. Conference Proceedings that are published in a journal or as a chapter in an edited book, or as contribution to a symposium should be treated in the same way as a chapter in a book. However, for other types you can follow the following formats:
220.127.116.11.1 Published conference proceedings
Hasmah Zanuddin, & Azizah Hamzah. (2007). International trade agreement of
intellectual property rights (TRIPS), copyright issues & burden to enforce in
Malaysia. In Choi K.Y. (Ed.), Korean studies in Southeast Asia: Strategic
cooperation and development in research and education: Proceedings of the
2nd International Conference of the Korean studies Association of Southeast
Asia held on 29 January - 1 February 2007 at the University of Malaya, Kuala
Lumpur (pp. 121-138). Kuala Lumpur: University of Malaya.
18.104.22.168.2 Unpublished conference proceedings
Abdul Samad, M. F., & Zulkafli, A. H. (2005, April 14-15). An overview of corporate
governance in Malaysia. Paper presented at UM-FBA Asian Business Conference on
Business Practices in the Digital Era, Kuala Lumpur, Malaysia.
Taherizadeh, A. H. (2010). The key drivers of innovation in Malaysia. Unpublished
master’s thesis, University of Malaya, Kuala Lumpur.
22.214.171.124 Government document
National Institute of Mental Health. (1990). Clinical training in serious mental illness
(DHHS Publication No. ADM 90-1679). Washington, DC: U.S. Government Printing
5. Submission of Manuscripts
Any manuscript that does not conform to the above instructions may be returned for the necessary revision before entering the review process. For any enquiry please contact the Chief Editor, Associate Professor Dr. S. Susela Devi at: Tel: +603-7967-3803, E-mail: firstname.lastname@example.org.
Please submit your manuscripts by e-mail to: email@example.com or by hard copies (in duplicates) to the following address: The Chief Editor, Asian Journal of Business and Accounting, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia. For online submission, please go to http://umrefjournal.um.edu.my/public/register.php.
Note: To download the PDF file, you are kindly referred to 'How to Submit Online'