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Author Guidelines


All manuscripts are to be typewritten 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 designates to whom decision, 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 acknowledgments, these should be typed as a footnote on the title page.  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 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 labeled 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 labeled with Arabic numerals, a brief descriptive title, and headings down and across.  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  hours. Only 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 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 for the publication fee is of 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:


Copyright Notice

Authors who publish with this journal agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).


Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


Author Fees

This journal charges the following author fees.

Article Publication: 2250000.00 (IDR)

If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.