The Asian Journal of Business and Accounting (AJBA) is an international refereed journal, published twice a year by the Faculty of Business and Economics , (formerly known as Faculty of Business and Accounting) 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.

E-ISSN: 2180-3137
Print ISSN: 1985-4064
Publisher: University of Malaya
Publication type: Print & Electronic
Publication frequency: 2 time(s) per year (June and December)
Journal Website:




We are pleased to inform you that Asian Journal of Business and Accounting has been selected for High Prestige Journal Indexed in SCOPUS  in the field Social Sciences Art and Humanities category




Vol. 14 No. 2 (2021): Dec

Published: 2021-12-31

Editors' Notes

Che Ruhana Isa, Suhana Mohezar

Improving Voluntary Compliance Using Power of Tax Administrators: The Mediating Role of Trust

Siti Fatimah Abdul Rashid, Rosiati Ramli, Mohd Rizal Palil, Amizawati Mohd Amir


Accounting Treatments for Cryptocurrencies in Malaysia: The Hierarchical Component Model Approach

Yap Kiew Heong Angeline, Wong Siew Chin, Teoh Teng Tenk Melissa, Zakiah Saleh


MSME Perceptions towards Internet Use: A Comparison of Before and During the COVID-19 Outbreak in Indonesia

Luthfina Ariyani, Wati Hermawati, Rahmi Lestari Helmi, Ishelina Rosaira, Andi Budiansyah


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