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Author Guidelines


All manuscripts are to be typewritten and double-spaced on one side (preferably international-size A4). A biographical sketch of the author(s), their addresses and phone numbers should be included, also an author designation to whom decisions, proofs, and reprint requests should be sent. The first page of the body of the paper must contain the title of the paper and the abstract.

If the paper is to include any acknowledgements, these should be typed as a footnote on the title page. Â The main text should be followed by any appendices, but any footnotes (to be kept to a minimum and be identified by superscript numerals in the text), are to be listed at the end of the paper before the list of references.

The bibliography should only contain those references cited in the text and be arranged in alphabetical order according to the surname of the first author. Each reference should contain full bibliographical details and journal titles should not be abbreviated. The following style is required:

Gaffikin, M.J.R. 1988. Legacy of the golden age: Recent developments in the methodology of accounting.

Abacus 24(1): 16-36.

Glautier, M.W.E. and J.L.Roy. 1981. Social responsibility reporting, in T.A. Lee  (ed.).  Developments in

Financial Reporting. Oxford: Phillip Allan: 223-50.

Roberts, R., G.W. Glezen, and T.W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research 28 (Spring): 220-28.

Roslender, R., 1992. Sociological Perspectives on Modern Accountancy. London: Routledge.

Sukoharsono,  E.G.  2000.  Bookkeeping to  Professional  Accounting:  A  University  Power in  Indonesia.

International Journal of Accounting and Business Society. Vol 8. No 1:1-24


These should all be called figures, numbered consecutively in Arabic numerals, with a brief title in capitals and labelled axes. The text should clearly indicate where the figure is to appear. Each figure should be submitted on a separate sheet of paper and be suitable for direct reproduction.


Tables should be numbered consecutively and independently of figures. Tables should be labelled with Arabic numerals, a brief descriptive title, and headings down and across. Â The text should indicate clearly where each table is to appear. Each table should be submitted on a separate sheet of paper and be suitable for direct reproduction.



Page proofs should be checked by the author and returned to the publisher within 48 Â hours. Only the printer's typographical errors should be corrected at this stage; any substantive changes other than these will be charged to the author. The Editors reserve the right to publish a paper without the author's own corrections in cases of undue delay in returning the proofs.



Once an article has been accepted for inclusion in this journal, word processor disks should be supplied with the manuscript whenever possible. Contributors in a position to comply with this request could be of further help by passing on the following information:

1. Make and model of user's word-processing system

2. Disk density (single or double)

3. Sides (single or double)

4. Disk size

5. Computer operating system (if known).



Only manuscripts not currently under consideration by another journal will be considered. There is no submission fee but the publication fee is US$ 150. Copies of questionnaires  and other research instruments should be included with manuscripts. However, because of space limitations, these may not be published.

Four copies of each manuscript are to be submitted to:

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