Author Guidelines

Author Guidelines

The Journal of Applied Accounting (JAA) invites researchers, academics, practitioners, regulators, students, and other professionals to submit original research articles related to accounting theory, accounting practices, and the accounting profession. Manuscripts may be written in Indonesian or English and must follow the journal's writing guidelines and publication ethics.

  1. General Requirements

Authors must ensure that submitted manuscripts meet the following requirements:

  • The manuscript must be original, unpublished, and not under consideration by another journal.
  • The manuscript must be relevant to the focus and scope of the Journal of Applied Accounting.
  • The manuscript must present clear research objectives, appropriate methodology, reliable findings, and meaningful conclusions.
  • Authors must comply with applicable publication ethics and avoid plagiarism, data fabrication, data falsification, and duplicate publication.
  • Manuscripts must be prepared using the official journal template and submitted through the journal's online submission system.
  1. Manuscript Format

Authors should prepare their manuscripts according to the following formatting requirements:

  • Paper size: A4 (210 × 297 mm).
  • Margins: 25 mm on the top, bottom, left, and right sides.
  • Font: Times New Roman throughout the manuscript.
  • Line spacing: Single-spaced.
  • Text alignment: Justified.
  • Manuscript length: A minimum of 6 pages and a maximum of 15 pages, including tables, figures, and references.
  • Headings: Use Arabic numerals for section numbering, with a maximum of two heading levels for subsections.

Authors are strongly encouraged to use the official journal template to ensure consistency in formatting and presentation.

  1. Title and Author Information

The manuscript title should be clear, concise, and representative of the study. The journal's writing guide specifies Times New Roman, 14-point font, and a maximum of 12 words for titles written in Indonesian.

Authors' names should be written without academic titles, followed by their departmental affiliations, faculty or institution names, and email addresses. Multiple affiliations should be clearly identified using superscript or numerical indicators.

  1. Abstract and Keywords

Each manuscript must include abstracts in both English and Indonesian.

  • The English abstract must not exceed 200 words.
  • The Indonesian abstract must not exceed 250 words.
  • Abstracts must be written in a single paragraph using Times New Roman, 10-point font, and single spacing.
  • The English abstract should be italicized, while the Indonesian abstract should use regular text.
  • The abstract should briefly describe the research background, objectives, methodology, principal findings, and conclusions.
  • Authors must provide 3–5 keywords that represent the main concepts of the manuscript. Keywords should be written in lowercase, except for proper abbreviations, and separated by commas.
  1. Manuscript Structure

Research articles should generally follow this structure:

  1. Introduction: Explain the research background, relevant literature, research gap, rationale, and objectives.
  2. Research Methods: Describe the research design, data sources, population and sample where applicable, data collection procedures, analytical methods, and techniques used to address the research problem.
  3. Results and Discussion: Present the research findings clearly and discuss their significance in relation to relevant theories, previous studies, and practical implications.
  4. Conclusions: Summarize the main findings and their implications in accordance with the research objectives.
  5. Acknowledgments: Include acknowledgments when applicable.
  6. References: List all sources cited in the manuscript using the journal's prescribed referencing style.

Section headings should follow the journal's formatting requirements, including Times New Roman, 10-point font, and bold styling for subtitles.

  1. Tables and Figures

Tables and figures must be relevant to the research and referred to in the manuscript text.

  • Tables: Number tables consecutively (e.g., Table 1, Table 2). Place the table title above the table and center-align it. Use 8-point font for table titles and contents.
  • Figures: Number figures consecutively (e.g., Figure 1, Figure 2). Place the figure caption below the figure and center-align it. Use 8-point font for figure captions.
  • Ensure that tables and figures are clear, readable, appropriately labeled, and positioned near their first mention in the text.

Authors must ensure that all figures, tables, and other visual materials are properly sourced where applicable.

  1. References and Citations

The Journal of Applied Accounting requires authors to follow the IEEE referencing style, as specified in the journal's writing guide.

Authors should ensure that:

  • Every reference listed in the bibliography is cited in the manuscript.
  • Every in-text citation has a corresponding entry in the reference list.
  • References contain complete and accurate bibliographic information.
  • At least 10 primary and recent references are included.
  • DOI links or URLs are provided where available.
  • Reference management tools such as Mendeley, EndNote, or Zotero may be used to maintain consistency.

Authors should carefully check the journal's official template for the exact citation and reference-list formatting.

  1. Research Methods and Reproducibility

Authors must describe their research methods clearly and accurately. Quantitative, qualitative, mixed-method, and Research and Development (R&D) studies are welcome.

The methodology should provide sufficient information about research design, data collection, analytical procedures, and relevant instruments or techniques to allow readers to understand and evaluate the research process. Newly developed methods should be explained in adequate detail, while established methods may be supported by appropriate references.

  1. Submission Procedure

Manuscripts must be submitted through the journal's online submission system. Authors should register or log in to the journal website and follow the instructions provided during submission.

Before submitting, authors should confirm that:

  • The manuscript follows the official writing template.
  • The manuscript file is provided in an accepted format, such as Microsoft Word, OpenOffice, or RTF.
  • References and citations are complete and consistent.
  • Tables and figures are placed appropriately within the text.
  • Any explanation concerning prior publication or simultaneous consideration, if applicable, has been provided to the editor.
  1. Editorial and Peer-Review Process

All submitted manuscripts are subject to an initial editorial screening to assess their suitability for the journal's scope and formatting requirements. Manuscripts that pass the initial screening are reviewed by two reviewers using a blind-review method.

The evaluation considers originality, objectivity, research methodology, scientific contribution, conclusions, and references. The editor makes the final publication decision after considering the reviewers' recommendations.

  1. Publication Ethics and Author Responsibilities

Authors are responsible for ensuring the accuracy, originality, and integrity of their submitted work. All authors who have made substantial contributions to the research should be appropriately acknowledged.

Authors must disclose relevant conflicts of interest and acknowledge funding or other support where applicable. Plagiarism, fabrication, falsification, duplicate publication, and other forms of research misconduct are unacceptable.

By submitting a manuscript, authors agree to cooperate with the editorial team during the review and revision process and to make revisions when requested.

  1. Final Checklist

Before submission, authors should verify that:

  • The manuscript falls within the journal's focus and scope.
  • The work is original and is not being considered by another journal.
  • The manuscript follows the required structure and formatting.
  • The title, author details, bilingual abstracts, and keywords are complete.
  • Tables, figures, citations, and references comply with the journal's guidelines.
  • The manuscript has been carefully checked for language, clarity, and consistency.
  • All relevant ethical declarations and acknowledgments are included.

For the most accurate and up-to-date requirements, authors should consult the official Journal of Applied Accounting Writing Guide and the Submissions page before submitting their manuscripts.