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Asian Journal of Business and Accounting

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Asian Journal of Business and Accounting


Discipline(s) / Subdiscipline(s):

     1. Social Sciences
         - Business & administration

E-ISSN: 2180-3137
Print ISSN: 1985-4064
Publisher: University of Malaya
Publication type: Print & Electronic
Publication frequency: 2 time(s) per year
Journal Website: http://ajba.um.edu.my

Contact Info

Asian Journal of Business and Accounting
Faculty of Business and Accountancy
University of Malaya
50603 Kuala Lumpur

Tel : +603-7967 3803
Email : ajba@um.edu.my

Vision: To be a top-tier and a well-cited business and accounting journal in Asia.

Mission: 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.

Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal that would be published biannually (30 of June and 30 of December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. It aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal would publish theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia.

The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behavior, labor and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behavior, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, financial management, insurance, Islamic finance, investments, portfolio management, risk management, accounting information systems, auditing, behavioral accounting, commercial law, corporate governance, ethics, financial accounting, financial reporting, international accounting, management accounting, public sector accounting, and taxation. Some of the research questions that are of particular interest include:

•To what extent are Western theories applicable in the Asian setting?
•What adaptations would be required when applying the existing management theories in the Asian countries?
•Are there variations in management policies and practices among Asian countries? If so, how do we explain these variations?
•Are there any commonalities within the diverse Asian business cultures and practices?
•Are management challenges in less developed economies similar to those in the developed economies?
•Are there any typical or unique “Asian values” that influence the Asian business practices and successes?
•To what extent should business practitioners from developed countries adapt their business management policies and practices in Asia?
•Are the Asian financial markets integrated or segmented?
•Is it beneficial for investors in developed markets to diversify across the Asian markets?

This Journal plans to enhance knowledge on business and accounting practices in the Asian countries. For each issue of the AJBA, we hope to achieve a balanced coverage on the different aspects of business and accounting problems in Malaysia and other Asian countries, and that it includes articles contributed by Asian and non-Asian authors.



Che Ruhana Isa

Editorial Board

  • Mohd Nazari Ismail

    Deputy Chief Editor
  • Chan Wai Meng

    Managing Editor
  • Noor Akma Mohd Salleh

    Associate Editors
  • Ainin Sulaiman, Universiti Malaya
  • Anna A.Che Azmi,University of Malaya
  • Gerrit Sarens, University Catholique de Louvain
  • Ghazali Musa, University of Malaya
  • Helen Samujh, University of Waikato
  • Jahangir Mohd Ali, La Trobe University
  • Md. Nor Othman, University of Malaya
  • Salima Paul, University of Plymouth
  • Rubi Ahmad, University of Malaya
  • Mansor Md. Isa, University of Malaya
  • Sharan Kaur, University of Malaya
  • Sharifah Faridah Syed Alwi, Brunei University
  • Suhaiza Hanim Mohamad Zailani, University of Malaya
  • T.Ramayah, University Sains Malaysia
  • Yusniza Binti Kamarulzaman, University of Malaya
  • Zakiah Saleh, University of Malaya

  • International Advisory Board
  • Fang Lee Cooke, Monash University
  • Felix Movondo, Monash University
  • James Y.L. Thong, Hong Kong University of Science and Technology
  • Jens Hagendoff Martin, University of Edinburgh
  • John S. Edwards, Aston University
  • Josephine Lang Chin Ying, Nanyang Technological University
  • Lee D. Parker, RMIT University
  • Mark Harcourt, University of Waikato
  • Michael Skully, Monash University
  • Prashant Palvia, University of North Carolina at Greensboro
  • S. Ghon Rhee, University of Hawaii
  • Sidney John Gray, University of Sidney
  • T.C. Melewar, Middlesex University
  • Wu Wann Yih, National Cheng Kung University
  • Zahirul Hoque, La Trobe University



    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.

    2. Vision
    To be a top-tier and a well-cited business and accounting journal in Asia

    3. Mission
    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
       part; and
    – 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.

    4.3 Language
    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).

    4.6 Format
    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: rubi@um.edu.my.
    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: mariff@bond.edu.au.

    – 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:



    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. Methodology
    3.1 Research design
    3.1.1 Sampling

    4.12 References
    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.)

    4.12.1 Authorship Single author
    In-Text citation
    According to Pilloff (1996), the primary reason for the synergy is performance improvement after the merger, which may be obtained in several ways.

    Reference list
    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. Two authors
    In-Text Citation
    Consistently, Linder and Crane (1992) offer some indication that interstate mergers do not improve operating income.

    Reference list
    Linda, C., & Crane, D. (1992). Bank merger: Integration and profitability. Journal of
           Financial Services Research, 7, 35-55. 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).

    Subsequent citations
    CAMEL rating attributes have an important influence on a bank’s performance (Nuxoll et al., 2003).

    Reference list
    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 Books
    Hair, J. F., Anderson, R.E., Tatham, R.L., & Black, W.C. (1998). Multivariate data
         analysis. NJ: Prentice Hall. 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. Journals
    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. 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,
         31(3), 233-253.   

    Note: A digital object identifier, DOI, is a permanent identifier given to an electronic document, regardless of whether the URL changes. 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
         http://www.arraydev.com/commerce/JIBC/2005-02/raedcedwyn1.HTM 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), ...

    Reference list
    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. 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: 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. 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. Theses
    Taherizadeh, A. H. (2010). The key drivers of innovation in Malaysia. Unpublished
          master’s thesis, University of Malaya, Kuala Lumpur. 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: susela@um.edu.my.
          Please submit your manuscripts by e-mail to: ajba@um.edu.my 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'
      Journal Coverage

    Indexed by MyJurnal (2019)
    H-Index 0
    Immediacy Index 0.000
    Rank 0
    Indexed by Scopus (SCImago Journal Rankings 2016)
    Impact Factor -
    Rank Q4 (Accounting)
    Q3 (Business and International Management)
    Additional Information 0.160 (SJR)

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