Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA is indexed in Web of Science Emerging Sources Citation Index, Scopus, ERA 2012, Asean Citation Index and MYCite.
AJBA 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 publishes 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 behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, 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, behavioural 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.
In recognition of AJBA's excellent performance, the Malaysian Ministry of Higher Education conferred AJBA with the status of CREAM 2016.
The financial support of the Malaysian Accountancy Research and Education Foundation (MAREF) is gratefully acknowledged.