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Submission Rules

Manuscript Preparation and Author Guidelines

     Please submit your manuscripts to: ajba@um.edu.my

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 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 8,500 and 10,000 words inclusive of everything (Tables, Figures, References and Appendices).

4.6 Format

Manuscripts must be prepared using Microsoft Word, 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 of which it is 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 in text.

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 mathematic forms. 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.

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 
(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
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
, 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
(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 ajba@um.edu.my
Please submit your manuscripts by e-mail to: ajba@um.edu.my

Note: You are strongly advice to submit your manuscripts by email .


Last update: 06-01-2017