Submissions

Author Guidelines

Authors are required to follow these guidelines carefully when preparing and submitting manuscripts to the Asian Accounting Science Journal (AASJ). Manuscripts that do not meet these requirements may be returned to the author for revision prior to the review process.

1. General Requirements

• Manuscripts must be original, not previously published, and not under consideration by other journals.

• Articles may be written in English or Bahasa Indonesia, using clear academic language.

• Manuscripts should be prepared in Microsoft Word (.doc or .docx) format.

• Paper size: A4 (21 cm × 29.7 cm).

• Margins: Top 3 cm, Left 4 cm, Right 3 cm, Bottom 3 cm.

• Font: Times New Roman, size 12 pt, single spacing, justified alignment.

• Article length: 6,000–10,000 words, including tables, figures, and references.

• All manuscripts must follow the journal template available on the website.

2. Manuscript Structure

Manuscripts must be structured in the following order:

a. Title

• Written in Times New Roman 14 pt, only the first word capitalized.

• Clear, concise, and informative — maximum 15 words.

b. Author Information

• Include full name(s), institutional affiliation(s), and email address(es).

• Example:
  Department of Management, Faculty of Economics, XYZ University, email: author1@gmail.com

c. Abstract and Keywords

• Abstract must be written in English and Bahasa Indonesia, 100–200 words each.

• Use Times New Roman 10 pt, italic, single spacing.

• The abstract should contain:

  • Brief background

  • Research objectives

  • Methods (design, sample, analysis)

  • Main findings

  • Conclusions

• No citations allowed.

• Provide 3–5 keywords, italicized, in alphabetical order, separated by semicolons.

d. Introduction

• Explain real issues or phenomena in accounting (e.g., earnings management, audit quality, CSR disclosure, tax compliance).

• Present the research problem and research gap based on prior literature (national and international).

• End with a clearly stated research objective.

e. Literature Review

• Present relevant theories (e.g., Agency Theory, Stakeholder Theory, Signaling Theory, Positive Accounting Theory).

• Discuss prior research to establish the research gap.

• For quantitative studies, end with hypotheses; for qualitative, use a conceptual framework.

f. Research Methodology

• Specify the type of research (quantitative/qualitative/mixed).

• Explain data sources, population, sample, and sampling techniques.

• Describe research variables and indicators.

• Provide details of instruments (e.g., questionnaires, financial reports, secondary data).

• Explain data analysis techniques (e.g., linear regression, logistic regression, SEM, PLS, thematic analysis) to ensure replicability.

g. Results and Discussion

• Present results systematically, aligned with research objectives or hypotheses.

• Quantitative: descriptive statistics, validity & reliability tests, classical assumption tests, regression or model results.

• Qualitative: thematic narratives.

• Discuss findings in the context of existing theories and previous studies.

• Emphasize theoretical contributions, practical implications, and explain any differing results.

h. Conclusion

• Summarize findings concisely and directly answer research objectives.

• Mention research limitations and provide suggestions for future research.

• End with practical implications for accounting professionals, regulators, or policymakers.

i. References

• Use APA 7th Edition style consistently.

• Minimum 10 references, primarily from reputable journals, books, or official reports.

• Example:
  Akita, T., & Alisjahbana, A. S. (2002). Regional income inequality in Indonesia and the initial impact of the economic crisis. Bulletin of Indonesian Economic Studies, 38(2), 201–222. https://doi.org/10.1080/000749102320145057

3. Tables and Figures

Tables

• Title above the table, centered, Times New Roman 10 pt, single spacing.

• Number tables sequentially (Table 1, Table 2, etc.).

• Use horizontal lines only; no vertical lines.

• Provide data sources below the table, left-aligned.

Figures

• Figures must be centered and referenced in the text.

• Captions below the figure, centered, bold, Times New Roman 10 pt.

• Number figures sequentially (Figure 1, Figure 2, etc.).

• If sourced, include the source below the caption.

4. Submission and Review Process

• All manuscripts must be submitted online via the AASJ OJS system.

• Manuscripts undergo an initial editorial screening followed by double-blind peer review.

• Authors may be required to revise manuscripts before acceptance.

5. Publication Ethics

Authors must adhere to high ethical standards, including originality, authorship integrity, and accurate citation. Plagiarism, duplicate publication, or unethical behavior will result in rejection or withdrawal of the manuscript.

By submitting a manuscript to AASJ, authors agree to comply with these guidelines and the journal’s publication ethics.