Style
All manuscripts should be received in MS-Word format with following guidelines;
Body text should be in Times New Roman style with 1.15 line spacing. Main heading size should be 14 with bold, subheading should be 12 bold
Title page
The title page should contain:
1) A short informative that contains the major key words. The title should not contain abbreviations
2) the full names of the authors;
3) the author’s institutional affiliations at which the work was carried out;
4) the email address, plus telephone number, of the author to whom correspondence about the manuscript should be sent;
Abstract and keywords
Please provide an abstract of no more than 300 words, followed by a maximum of six keywords in alphabetical order.
References
Reference citations within the text
Cite books and articles in the text as follows: (Jones, 1962, p. 21). When citations are grouped within a set of parentheses, give them in chronological rather than alphabetical order. Co-authored publications with three or more authors should be cited by first author and ‘et al.’. Follow APA style of reference.
Reference list
The Reference list should be in alphabetical order by author at the end of the manuscript. Please provide both volume and issue number for journal references.For page reference numbers use p. 21, pp. 423–32, pp. 406–571, but pp. 11–13, pp. 115–119.
Journal articles should appear as follows:
Trout, R. K., M. M. Tanner and L. Nicholas (1993), ‘On Track with Direct Cash Flow’, Management Accounting, Vol. 75, No. 1, pp. 123–45.
Books should appear as follows:
Jones, A. (1962), Depreciation of Assets, Publisher, Location.
Chapters in edited books should appear as follows:
Morrissey, L. (1966), ‘Intangible Costs’, in M. Backer (ed.), Modern Accounting Theory, Publisher, Location, pp. 1–20.
Electronic sources should appear as follows:
Walsh, M. W. (2006), ‘Public Pension Face Billions in Shortages’, New York Times, 8 August, retrieved 31 March 2008, from http://www.nytimes.com/2006/08/08/business/08pension.html
Working papers should appear as follows:
Ball, R., S. P. Kothari and V. Niloaev (2009), Econometrics of the Basu Asymmetric Timeliness Coefficient and the Accounting Conservatism, Working Paper, University of Chicago.
Conference Proceedings
Koh, P. T. N. (2002), Corporate Governance in Malaysia: Agendas & Achievements. Reforms in Light of Post 1998 Crisis, Conference presentation at the 2nd Asian Corporate Governance in Seoul, South Korea, Asian Institute of Corporate Governance, 16–17 May.
Tables
Tables should be self-contained and complement, but not duplicate, information contained in the text. Number tables consecutively in the text in Arabic numerals. Type tables on a separate page with the legend above. Legends should be concise but comprehensive – the table, legend and footnotes must be understandable without reference to the text. Vertical lines should not be used to separate columns. Column headings should be brief, with units of measurement in parentheses; all abbreviations must be defined in footnotes.
Figure Legends
Legends should be concise but comprehensive – the figure and its legend must be understandable without reference to the text. Include definitions of any symbols used.
Figures
All illustrations (line drawings and photographs) are classified as figures. Figures should be numbered using Arabic numerals, and cited in consecutive order in the text. All the figures should be in high quality.