AJAP formerly known as the Journal of Accounting Perspectives (JAP) and renamed in the year 2015 as the Asian Journal of Accounting Perspectives. Also known as AJAP, is a refereed journal published by the Faculty of Business and Accountancy, University of Malaya and published in an Open-Access platform powered by the OJS/PKP. For ten years AJAP has been published its annual issue in December, for Volume 11 (2018), AJAP published end of August 2018. Starting Volume 12 (2019) onwards, AJAP will be published bi-annually, at the end of February and August.


Aims and scope

AJAP is 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.


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 submissions must be using the journal template that can be requested from our Assistant Editor via email (see the Format section below). 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. All published paper in AJAP is under the terms and conditions of the Creative Commons Attribution (CC-BY) license. Further reading at the following link: http://creativecommons.org/licenses/by/4.0/



The manuscript 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.


Review process

All submitted manuscripts to AJAP will undergo a plagiarism screening before Editors evaluate the feasibility and suitability of manuscript with the journal's aims and scope. Then, at least, two independent referees who are expert in the research area are appointed to perform a double-blind peer-review process.


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. AJAP has applied to be indexed in SCOPUS and under evaluation. AJAP also striving to be indexed in Web of Science in the near future.


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).

A. Ethical Guideline for Journal Publication Ethics

  1. The Faculty of Business & Accountancy, University of Malaya, as the publisher of the AJAP takes its duties of guardianship over all stages of publishing with extreme seriousness. It recognises its ethical responsibilities towards the act of publishing.
  2. It is important to agree upon the 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 editors of the AJAP are responsible for the final decision in accepting the manuscripts. The editors may confer with other editors or reviewers in making such a decision.
  4. The editors of the AJAP, may at any time, evaluate manuscripts for their intellectual content regardless of race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of authors.
  5. The editors of the AJAP 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.

B. Duties of Authors

  1. Authors should ensure that the reports of the research contained in their manuscripts are original.  
  2. Authors should present an accurate account of the research conducted and an objective discussion of its significance.
  3. Authors should not publish manuscripts describing the same research in more than one journal or primary publications such as a newspaper or magazine.
  4. Authors should ensure that the same manuscript has not been concurrently submitted to another journal. This publishing behaviour is deemed unethical and unacceptable.
  5. 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.
  6. Authors should ensure that the manuscript contains sufficient details and references to permit others to replicate their work.
  7. Authors should refrain from using fraudulent or knowingly inaccurate statements in their manuscripts. This constitutes unethical behaviour and is unacceptable.
  8. Authors should ensure that the work and/or words used or borrowed from other authors or researchers are appropriately cited or quoted.
  9. Authors should disclose all sources of financial support for the project discussed in the manuscript.
  10. It is the author’s obligation to promptly notify the journal editor or publisher and to cooperate with the editor to retract or correct the paper, upon discovering a significant error or inaccuracy in his/her own published work.

C. Duties of Reviewer

  1. Reviewers are appointed based on their expertise and experience.
  2. Appointed reviewers are given between two to four weeks to review the manuscript. However, extended time may be given should reviewers require more time.
  3. Appointed reviewers are required to evaluate the feasibility and credibility of the manuscript before it is published or otherwise in the AJAP.
  4. Reviewers are responsible for the duty of give detailed comments and constructive suggestions on the manuscript reviewed by filling in the Reviewer’s Evaluation Report.

D. Malpractice and Copyright Transfer

  1. It is the author’s responsibility to ensure that the submitted manuscript (i.e., content, figures, tables, photos, data, appendices and all other information) are from reliable sources and there is no breach of copyright transfer. Any claim from a third party for a paper published in the AJAP is the sole responsibility of the author.
  2. The editors of the AJAP are responsible for ensuring that the submitted manuscript undergoes proper screening for plagiarism.
  3. The editors of the AJAP are responsible for the private and confidential information of authors, prior to publication.
  4. All published manuscripts do not represent the stand of the AJAP or the Faculty of Business & Accountancy, University of Malaya.
  5. Upon any ethical complaint received about any manuscript published in the AJAP, a proper and fair investigation shall be proceeded, without any special treatment to the authors concerned.
  6. The AJAP is published in an open-access publication platform and it imposes no charges for submission fees, processing fees or publication fees.
  7. Published manuscripts can be reprinted with proper recognition and acknowledgement stating that the manuscript has been published in the AJAP. Thus, authors are encouraged to upload their published manuscripts in other relevant websites including ResearchGate, Academia.com, university websites or personal blogs and websites.
  8. The authors are requested to sign a copyright-transfer due to the publication. This to grant AJAP to publish the accepted papers in the journal. AJAP adopts the terms and conditions of the Creative Commons Attribution (CC-BY) license.