• Table of content
  • Editorial Board
  • Review Process
  • Author Guidelines
  • Manuscript Publication Charges
  • Indexing and Abstracting

Afaf Mubarak, Al Hosn University, UAE
Mates Dorel, West University of Timisoara City, Romania
Lai Ming Ling, Malaysia, Universiti Teknologi MARA, Malaysia
Nahariah Jaffar, Multimedia University, Malaysia
Tariq Ismail, Cairo University, Egypt 
Nithyaroobini MunianMultimedia University, Malaysia
Tao Zeng, Wilfrid Laurier University, Canada
Radneantu NicoletaRomanian-American University, Romania 
S. Susela Devi, University of Malaya, Malaysia
Lian Kee Phua, Universiti Sains Malaysia, Malaysia
Ioan-Bogdan Robu, Alexandru Ioan Cuza University of Iasi, Romania
Dorcas Adetula, Covenant University, Nigeria
Mariana Man, University of Petroşani, Romania
Mihaela Diaconu, ”Gheorghe Asachi” Technical University , Romania
Veronica Adriana A. Popescu, The Bucharest University of Economic Studies, Romania
Boghean Florin, Ştefan cel Mare University of Suceava, Romania

Manuscripts will be evaluated for originality, significance, clarity, and contribution. Submitted manuscript must not have been previously published or currently submitted for publication elsewhere.

All submissions will go through centralized database for classification and internal administration purposes. Once classified, papers will be directed to the appropriate Editor. All submissions are read by at least one of the Editors. Every effort is made to judge the merits of manuscripts. Editor will refer the manuscript to 2-3 external reviewers in a full double-blind peer review process and will send a summary of review back to the author(s).

Editors have full authority to make one of the following decisions:
– Publish without modification
– Accept with revision
– Accept with major revision
– Reject

Please note: An invitation to accept with major revision does not imply a promise of subsequent publication, however, it is an indication of a positive reaction from reviewers and there is a possibility of publication. Editors may take note of comments and advice made by reviewers that are not intended to be shared with authors. For all accept with revision, only editorial board will review the revised manuscript before giving the final accept/reject decision.

The main body of the paper can include titles and subtitles followed by discussion to address: literature review, research question, research design and methodology, result, discussion, study limitations and conclusion.

Body text is set in ‘Text’ style (Justified). Paragraphs are separated by a separate line.

Figures and Tables

Include figures and tables within the body of your paper. DO NOT design your figures using Microsoft word in bits and pieces. This will cause the figure to be distorted during formatting and production. You have to use a drawing tool and import the figure to word.

Figures titles should be under the figure. Table title should be above the table.

Make sure you have permission of any previously published figure or table from publishers and/or authors. This is the sole responsibility of the author(s).


Include any acknowledgement right before the references section (if applicable)

Referencing published research within text

References to previously published research studies must in Harvard style. Author(s) should make every effort to ensure completeness, accuracy and consistency of each reference.


– In a research study by ackoff (1961) …..

– Gibberd et al (1991) mentioned……

– In the book by Dunlop and Williams (1989) ……


References section should be at the end of the manuscript. References to previously published research studies must in Harvard style. References should be arranged alphabetically without numbers. Keep one black line between each two references. Please follow the examples below.

Journal Articles

Last name, initials. (year) ‘Article title with only first letter upper case,’ Journal name, vol (issue no.), pages.

Example: Articles with one author

Ackoff, R L. (1961) ‘Management Misinformation Systems,’ Management Science, 14 (4), 147-156.

Example: Articles with two authors

Sabri, EH and Beamon, M. (2000), ‘A Multi-Objective Approach to Simultaneous Strategic and Operational Planning in Supply Chain Design,’ Omega: an International Journal of Management Science 28 (1), 581-598.

Example: Articles with more than two authors

Fox, MS., Barbyceanu, M. and Teigen, R. (2000), ‘Agent-oriented Supply Chain Management,’ International Journal of Flexible Manufacturing Systems, 12 (1), 165-88

Online Journals and websites

Last name, initial(s). (Date published). Title of article. [Online]. Publisher. [Date you accessed the site]. Available: URL.


Lorek, L. A., (2003), ”Buyers catch on to online shopping,’ San Antonio Express-News. [Online], [Retrieved December 22, 2003], http://web.lexis-nexis.com/universe/document


Bonini, C P. (1963) Simulation of Information and Decision Systems in the Firm, Prentice-Hall, Englewood Cliffs, New Jersey. 

Edited Books

Trowbridge, P. (2003), A case study of green supply chain management at advanced micro devices, Greening the Supply Chain, Sarki, J. (ed), Greenleaf, Sheffield.


James, D. (1999), ‘From clicks to coin,’ Marketing News, 33 (21), 3.

Conference Paper 

Jandos, J. and Vorisek, J. (2009), ‘Enterprise Web 2.0. What is it really?’ Proceedings of the 13th Inernational Business Information Management Association (IBIMA), ISBN: 978-0-9821489-2-1, 9-10 November 2009, Marrakech, Morocco, 10-15.

Copyright Notice

Authors who publish in any IBIMA Publishing open access journal retain the copyright of their work under a Creative Commons Attribution 3.0 Unported License, which allows the unrestricted use, distribution, and reproduction of an article in any medium, provided that the original work is properly cited. No permission is required from the authors or the publishers. While authors retain copyright of their work with first publication rights granted to IBIMA Publishing, authors are required to transfer copyrights associated with commercial use to this Publisher. Revenues produced from commercial sales and distribution of published articles are used to maintain reduced publication fees and charges.

The Journal of Accounting and Auditing: Research & Practice is an open access Journal. Open access journals are those that provide immediate and free access of all published full-text articles to interested readers around the world. Open access provide readers with the ability to view, save, print, copy, distribute, transmit, and adapt any published article without fee-based subscriptions.

Open access publishing (OAP) can provide several benefits to participating authors. It helps in maximizing the dissemination and impact of research by making it available to all readers worldwide. Further, recently published literature suggest that OAP increases the chance of more citations of the published work, which in turn can be translated into more recognition of research. More importantly, OAP promotes and encourages cumulative research and knowledge building worldwide by providing easy, enhanced, and accelerated access to research.

Publishing an article in the Journal of Accounting and Auditing: Research & Practice requires payment of the manuscript processing charges once the manuscript accepted for publication. The payment is to be made by one of the authors, their university/organization, or funding entity. The manuscript processing charges are designed to allow publishers to recover manuscript processing expenses and the cost of making the full-text available on the Internet to all interested researchers.

Manuscript Charges:

Research paper US $195
Viewpoint US $195
Book Review US $195
Project Reference List US $195

Manuscript Types:

Research paper: is a full paper with complete set of references. This include completed research, research in progress, liturature review, meta analysis, conceptual papers, and case studies.
Viewpoint: an article that reflects the author’s opinion, interpretation, or future projection.
Book Review: a review of rcently published book.
Project List: Reference lists of research groups, and current projects and applications.

Authors who publish in any IBIMA Publishing open access journal retain the copyright of their work under a Creative Commons Attribution 3.0 Unported License, which allows the unrestricted use, distribution, and reproduction of an article in any medium, provided that the original work is properly cited. No permission is required from the authors or the publishers.

Important Disclaimer

Neither this Journal nor IBIMA Publishing accepts any liability whatsoever for the consequences of any such inaccurate, misleading data, opinions, or statements. Although every effort is made by the journal and the editorial board of this open access journal to see that no inaccurate, misleading data, opinions, or statements appear in the published article. It has to be clear that the data, opinions, and statements appearing in the articles are the sole responsibility of the author(s).

The Journal is indexed and/or abstracted in the following databases/resources:

  • Cabell’s Directory

  • ProQuest
  • Ulrich’s Periodcals Directory
  • Media Finder
  • Gale Cengage Learning
  • J-Gate
  • Google Scholar