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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Author Guidelines

Aims and scope

AJAP is 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 of accounting and finance.

Submit to the journal

Submission can be made through the Open Journal System, using online submission and review. Manual submission via email also accepted. All submission must be using the journal template that can be requested from our Assistant Editor via email (see the Format section below). 


The manuscripts must be original work that is not under submission to another journal or under consideration for publication in another form such chapter of a book. Authors of submitted manuscripts are obligated not to submit their manuscript for publication elsewhere until an editorial decision is rendered.

Manuscript requirements

All submission must adhere to the following guideline:



Article files should be prepared using Microsoft Word format. Table and figure should be included in the body of text. All submission must be using the journal template. Please send your request for the journal template via email to jap_journal@um.edu.my

All submission must follow the AJAP format, template, reference and typesetting before desk-review. Submission that not follow this requirement shall not be processed. Author will be requested to do re-submission, otherwise the paper will be rejected.



The text should be written using English (United Kingdom) (e.g. behaviour, not behaviorcompanies not firmsan organisation, not an organizationgeneralise not generalize; e.g. or i.e. not e.g., or i.e.,). Authors should not use personal pronouns within the text e.g. "I want to investigate…", but use "this paper aims to…”. Times New Roman font type with single spacing. Font as the following:

First Heading is 12 and bold;

Second Heading is 11 and bold;

Third Heading is 11 and italic;

Body text is 10.5

Table or Figure title is 9

Table or Figure content is 8.5

Table or Figure note/ footnote/ endnote is 7


Article title

Article title should not more than 15 words.


Author details

All contributing authors’ names should be placed and arranged accordingly. Please provide the following:

Name and designations;

Affiliation, with a full address with the postal number;

Each of authors’ email address, most prefer the university or organisation email e.g.adamjones@um.edu.my 

e.g. Dalilawati ZainalPhD is a Senior Lecturer in the Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603, Kuala Lumpur, Malaysia. Email: dalilawati@um.edu.my



Authors who wish to include these items may please provide, one (enter) below the affiliation section. Acknowledgement is ranging to the financial provider or contributing persons who not gain authorship, but authors keen those persons to be mentioned.



Authors should provide not more than 300 words. The abstract should is to be section as the following:

Research aim

Design/ Methodology/ Approach:

Research finding:

Theoretical contribution/ Originality:

Practitioner/ Policy implication:

Research limitation/ Implication:

Keywords: Keyword Are Not More Than Six, Capitalize Each Word

JEL Classification: Not More Than Four, Please refer at [https://www.aeaweb.org/econlit/jelCodes.php?view=jel]

Type of manuscript: Original article (Please refer to the "Type of manuscripts" section [https://ajap.um.edu.my/index.php/AJAP/about/submissions])

ALL sections need to be filled by authors. 



Authors to provide not more than six keywords that relevant and appropriate. The keywords should be widely used and accepted in the literature, not personally made by the authors. Provided keywords are subject to approval by the editorial team and may be replaced.


JEL Classification

Author to provide not more than four relevant and most suitable codes from the Journal of Economic Literature (JEL).


Type of manuscripts

Authors must categorize their manuscript into the following category that most closely describes the manuscript before submission being made. 

Research paper. This category covers a standard research in accounting and finance papers that may involve the construction or testing of a model or framework, action research, testing of data, market research or surveys, empirical, scientific or clinical research. The report may include tables and figures, illustrations, and references, in which hypotheses are tested and results reported. 

Conceptual paper. These papers will not be based on research but will develop hypotheses. The papers are likely to be discursive and will cover philosophical discussions and comparative studies of others' work and thinking. 

Case study. Case studies in specific areas of research in accounting and finance that describe actual interventions or experiences within organizations. They may well be subjective and will not generally report on research. A description of a legal case or a hypothetical case study used as a teaching exercise would also fit into this category. 

Literature review. It is expected that all types of paper cite any relevant literature in specific areas of research in accounting and finance, so this category should only be used if the main purpose of the paper is to annotate and/or critique the literature in a particular subject area. It may be a selective bibliography providing advice on information sources or it may be comprehensive in that the paper's aim is to cover the main contributors to the development of a topic and explore their different views. 

All papers should lenght between 7,000 to 10,000 words. 



The section heading should be in bold, left justified and numbered sequentially in Arabic numerals. First level subheading should be in bold, and the second level subheading should be in italics and bold. All pages should be numbered consecutively. For example:

3. Research Methodology

3.1. Data and Sample

3.1.1. Measurements of Variables Measurement of Indepent Variable



The tables and figures should be numbered separately and sequentially using Arabic numerals and start with 1 and through the paper (without sub-section) e.g. Table 1., Table 2… Table 11. Each table and figure should be given an informative title. The table should be in the format that can be edited. Tables and figures should be included in the text. Tables should be submitted as data, not as an image.



The figures should be numbered sequentially using Arabic numerals and start with 1 and through the paper (without sub-section) e.g. Figure 1., Figure 2… Figure 11. Each figure should be given an informative title. The figure may in the format that can be edited. Figures should be included in the text and submitted as data or as an image. Figure and Figure Title should be centralised. A retrieved figure should be appropriately cited and the author is responsible for the Copyright in adopting or adapting the figure.


Signs, numbers, formulas and equations

In text, signs such as ‘%’ and ‘&’ should spell out in full, i.e., ‘per cent’ and ‘and’. Indifferent, a number in the text should be presented in mathematical form e.g. ‘300’ and ‘9’ not ‘three hundred’ and ‘nine’. Decimals number should be used not in a fraction. Only take 3 numbers after the decimal point and decimals number e.g. 0.983 should be written as .983. All equation and formula should be written using Microsoft Word Equation function or manually written, not in a format of an image.


Citation in the text

The journal adopts the APA referencing system.

All references should be identified in the text by placing the cited author’s last name.

Cited all author’s last name for the FIRST citation and the following only cite the first author followed by et al. 

e.g. Mohd Sabrun, Muhamad, Yusoff and Darus (2018) emphasised that earnings management... (First-time citation)

Mohd Sabrun et al. (2018) also suggest that... (Second-time and next citation)

The rule citation:


Citation in the text:

Citation after the text (in bracket):

One author

Two authors

Three and more authors

Zainal (2017)

Musallam and Muniandy (2017)

Norziaton, Devi and Meng (2017)

(Zainal, 2017)

(Musallam & Muniandy, 2017)

(Norziaton, Devi, & Meng, 2017)


Reference List

The reference list should be sort from A to Z, the indentation should be Hanging with .70. Following are rules in the Reference:


For books

Author, A. A. (Year of publication). Title of work: Capital letter also for subtitle. Location, Country: Publisher.

e.g. Neftci, S. N. (2009). Principles of financial engineering (2nd ed.). London, England: Academic.


For book chapters

Author, A. A., & Author, B. B. (Year of publication). Title of chapter. In A. Editor & B. Editor (Eds.), Title of book (pages of chapter). Location: Publisher.

e.g. Rogoff, B., & Mistry, J. (1985). Memory development in cultural context. In M. Pressley & C.J. Brainerd (Eds.), Cognitive learning and memory in children (pp. 117-142). New York, NY: Springer-Verlag.


For journal

Author, A. A., Author, B. B., & Author, C. C. (Year). Title of article. Title of Journalvolume number(issue number), pages.

e.g. Scruton, R. (1996). The eclipse of listening. The New Criterion15(30), 5-13.

Notes: Some article in a journal only paginated by volume. Journal title with an ampersand ‘&’ should be spelled out as ‘and’ e.g. Accounting, Auditing & Accountability should be Accounting, Auditing and Accountability.


For government document

Name of Department or Agency. (Year). Title of document (Document Reference Number). Location: Publisher.

e.g. National Institute of Mental Health. (1990). Clinical training in serious mental illness (DHHSPublication No. ADM 90-1679). Washington, DC: U.S. Government Printing Office.


For private organisation report

Name of organisation. (Year). Title of report. Location: Publisher.

e.g. American Psychiatric Association. (2000). Practice guidelines for the treatment of patients with eating disorders (2nd ed.). Washington, DC: Author.


For proceedings

Author, A. A., Author, B. B., & Author, C. C. (Year). Title of papervolume number, pages. DOI (if available) or main URL (not direct URL).

e.g. Herculano-Houzel, S., Collins, C. E., & Lent, R. (2008). The basic nonuniformity of the cerebral cortex. Proceedings of the National Academy of Sciences 105, 245-249. doi:10.1073/pnas.0805417105

Note: Give the URL of the home page when the online version of the article is available to avoid nonworking URLs.


For unpublished conference paper

Author, A. A., Author, B. B., & Author, C. C. (Year, Month). Title of paper. Paper presented Conference Name, Location.

e.g. Nadaraja Kannan. (2006, Nov). The economic depression of the 1930s: Its impact on race relations in the Federated Malay State. Paper presented at the International Association of Historians of Asia Conference, Manila, Philippines.


For online newspaper article

Author, A. A. (Year, Month Date). Title of article. Title of Newspaper. Retrieved from URL

e.g. Brody, J. E. (2007, December 11). Mental reserves keep brain agile. The New York Times.Retrieved from http://www.nytimes.com

For the complete reference APA style, it is available at the University of Malaya Library website https://umlib.um.edu.my/publications/APA-Guide.pdf