Manuscript Guideline


Manuscripts should be written as accurately as possible and should be typed in double-spacing on one side of an A4 paper with margins at least 25mm. Each manuscript should not exceed 25 pages. Manuscripts will be reviewed by a panel of referees. Comments will be made available to the contributors without disclosing the referees’ names. The first page of your paper should contain the title, name(s), affiliation(s), address(es), telephone number(s), fax number(s) and email address(es).


Review of Manuscripts

All contributions are refereed. Authors wishing an anonymous review should submit a separate title page.


End notes

Footnotes should not be used. End notes should be used instead.


Cover Letter

Manuscripts should be accompanied by a covering letter stating that the material has not been published, and is not under consideration for publication elsewhere.



The abstract should be brief, self-contained, explicit and should not exceed 200 words. Local contributors are required to submit two (2) abstracts, one in Malay and the other in English.



References should be carefully checked. The references are to be cited in the text in the author-date format-APA style (5th Edition). A reference list, only of work cited, should be provided at the end of the text arranged in alphabetical order. Examples for the format of books and journals are follows:


Journal Article, One Author

Burns, J., (2004 ). The dynamics of accounting change: Inter-play between new practises, routines, institutions, power, and politics. Accounting, Auditing, and Accountability Journal, 13 (5), 566-96.


Journal Article, Two Authors

Burns, J., & Scapens, R. (2004). Conceptualising management accounting change: An institutionalist framework. Management Accounting Research,11 (1), 3-25.


Book, Two Author

Emmanuel, C., & Otley, D. (1990). Accounting for managemnet control. London: Chapman and Hall.


Edited Book

Clegg, S., & Hardy, C. (1996). Conclusions: Represantations. In Clegg, S., C. Hardy, & W. Nord (Eds.) Handbook of organizational studies. (59-79). London-Sage.


Electronic Sources

Fredrickson, B. L. (2000, March 7). Cultivating positive emotions to optimize health and well-being. Prevention & Treatment, 3, Article 0001a. Retrieved November 20, 2000, from



Full journal title should be used, for the first citation in any article. Accepted abbreviations or acronyms may be used for subsequent citations.



Tables should be numbered with Arabic numerals.



Captions should be typed double-spaced in sequence, on a separate sheet of paper. Photographs, if any, should be large, clear, glossy prints, showing high-contrast. Each should be identified on the back, complete with the author’s name and the number of the illustrations.



Contributors must provide their full names, academic qualifications and addresses. A contributor will receive a complimentary copy of the issues in which his/her article appears and 10 off-prints.