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About AJAP

Formerly known as the Journal of Accounting Perspectives (JAP) and renamed in the year 2015 as the Asian Journal of Accounting Perspectives (AJAP). AJAP is a refereed journal published by the Faculty of Business and Accountancy, University of Malaya and published in an open-access platform. For ten years, AJAP published its annual issue in December. Beginning 2019 (vol. 12), AJAP has published bi-annually; February and August.

Aims and scope

AJAP is dedicated to providing a platform for researchers to discuss and forward issues affecting Asian countries, exchange ideas and share experiences related to their areas of expertise and interest in accounting and finance.

Index and abstract

AJAP has been indexed by the Malaysian Citation Index (MYCITE), Directory of Open Access scholarly Resources (ROAD) and Directory of Open Access Journals (DOAJ), covered in MyJurnal and abstracted in Google Scholar.

Review process

All submitted manuscripts will undergo plagiarism screening before editors evaluate the feasibility and suitability of the manuscript with the journal’s aims and scope. Then, a minimum of two independent referees who are experts in the area of research are appointed to perform a double-blind peer-review.

Statement of Publication Ethics

This statement clarifies the ethical behaviour of all parties involved in the act of publishing an article in the AJAP. The statement of publication ethics documented in this journal is based on the Ethical Code of the Committee on Publication Ethics (COPE). The statement can be accessed via

Submit to AJAP

All submissions must use the journal template that can be requested from our Assistant Editor via email. No submission/process/publication fee for this journal. However, accepted papers for publication in AJAP (if necessary) are to be sent for language editing/proofreading and at the expense of the Authors. Manuscript requirements can be further read at

Originality and publication

The manuscript must be original work that is not under submission to another journal or under consideration for publication in another form such as a chapter of a book. Authors of submitted manuscripts are obligated not to submit their manuscript for publication elsewhere until an editorial decision is rendered. All papers in AJAP are published under the terms and conditions of the Creative Commons Attribution (CC-BY) license. Further reading at



Asian Journal of Accounting Perspectives now publish bi-annually


We will be published bi-annually starting Vol 12 in February and August 2019. We are now moving forward and working hard to be indexed in international indexation including the Scopus and Web of Science. Thus, we keen to encouraged submission with international collaboration, researchers from many countries to discuss and put forward issues in Asian countries, exchange ideas and share experiences related to their areas of expertise and interest covers all topics of accounting and finance.

We looking forward to receiving your new research paper. 

Vol 12 No 2 (2019)

Published: 2019-08-30

Editorial Note Vol 12 No 2 (2019)

Rusnah Muhamad, Ervina Alfan, Mazni Abdullah
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