Submission of a manuscript implies: that the work described has not been published before; that it is not under consideration for publication anywhere else; that its publication has been approved by all co-authors, if any, as well as by the responsible authorities – tacitly or explicitly – at the institute where the work has been carried out. The publisher will not be held legally responsible should there be any claims for compensation.
Institute for Management and Business Research (IMBRe) Level 2, Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Building Universiti Utara Malaysia. 06010 UUM Sintok, Kedah Darul Aman, MALAYSIA
Journal of Business Management and Accounting (JBMA) are licensed under a Creative Commons Attribution 4.0 International License.