Asian Journal of Accounting Perspectives (AJAP), formerly known as Journal of Accounting Perspectives (JAP), is a refereed journal published by the Faculty of Business and Accountancy, University of Malaya. Prospective authors are invited to submit manuscripts for possible publication in AJAP. All submitted papers are subject to a double-blind peer reviewing. The first volume was published in 2008 and published annually until the Volume 10 (2017). Starting from Volume 12 (2019), AJAP will be published bi-annually, in February and August. 

Aims and scope

Dedicated to provides a platform for researchers 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 in accounting and finance.

Index and abstract

AJAP has been included in MyJurnal and indexed by Malaysian Citation Index. In addition, we have been shortlisted to be covered in UDL-Edge abstract and citation index database. Also, we are applying for the EBSCO Partnership Publication. All published papers in AJAP are abstracted in Google Scholar. Henceforth, we are striving to be indexed in the international indexation including ASEAN Citation Index and Scopus.

Review process

All submission will be review by the editor to evaluate the feasibility and suitability or paper with the journal aims and scope. Then, at least, two independent referees who expert in the research area of the paper for 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 AJAP.

A. Ethical Guideline for Journal Publication Ethics

1. The Faculty of Business & Accountancy, University of Malaya as publisher of AJAP takes its duties of guardianship over all stages of publishing extremely seriously and we recognise our ethical and other responsibilities.

2. It is important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.

3. The editor of AJAP journal is responsible for deciding which of the articles submitted to the journal should be published.

4. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism.

5. The editors may confer with other editors or reviewers in making this decision.

6. An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

B. Duties of Authors

1. Authors should present an accurate account of the work performed as well as an objective discussion of its significance.

2. A paper should contain sufficient detail and references to permit others to replicate the work.

3. Authors should ensure that they have written entirely original works.

4. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

5. If the authors have used the work and/or words of others that this has been appropriately cited or quoted. Proper acknowledgement of the work of others must always be given.

6. Authors should not publish manuscripts describing the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

7. Authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript.

8. All sources of financial support for the project should be disclosed.

9. When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.