The manuscript to be sent for publication in the Advances in Applied Accounting Research should base on recent research results, either quantitative research, qualitative research, development research, or theoretical studies.
Authors are strongly suggested to carefully check the manuscript or even send the manuscript to a reliable language editor before submitting the manuscript. Authors have the responsibility to avoid plagiarism at all costs. The Advances in Applied Accounting Research editor examines the resemblance of texts using computer software, allowing tolerance of not more than 25%. An article's length is between 6,000 and 7,500 words, including the title, abstract, and references. The article was typed on Microsoft Word with a line space of 1, font type Times New Roman, font size 11, in one column of the .doc format, .docx. (not of the pdf. format), or (use the templates). The article consists of five main sections: introduction, literature review, Research Design and Methodology, findings and discussion, and conclusion.
The abstract briefly describes the purpose: the research's objectives and hypotheses. Methods: describes the essential features of the research design, data, and analysis. It may include the sample size, geographic location, demographics, variables, controls, conditions, tests, research design descriptions, sampling techniques, and data-gathering procedures. Results: describes the key findings of the study, including experimental, correlational, or theoretical results. It may also provide a brief explanation of the results. Implications: show how the results connect to policy and practice and provide suggestions for follow-up, future studies, or further analysis. Additional materials: notes the number of references, tables, graphs, exhibits, test instruments, appendixes, or other supplemental materials in the paper. Also, the abstract must be written in a single paragraph in English, max 250 words.
The introduction must contain what the authors hoped to achieve and state the problem being investigated. The authors are encouraged to write the background of their articles in four (4) parts.
First, it should indicate the practical or theoretical problem, which is the basis of the research. It could be written in one or two paragraphs.
Second, provide recent studies around the focus problem. These studies are needed to establish a state-of-the-art statement of the field of research and identify the limitations of recent studies. It could be written in two or three paragraphs.
Third, identify the gap between the recent studies and the focused study's current empirical and theoretical aspects. The introduction should summarize relevant research to provide context and explain what other authors' findings, if any, are being challenged or extended. It could be written in one or two paragraphs.
Fourth, state the research question and objectives based on the previous paragraph's gap analysis. Furthermore, please indicate the novelty of the research. It could be written in one paragraph.
Review the key concept you use in the research and provide previous relevant studies/investigations relevant to your paper.
Research Design and Methodology
In general, this section describes how the study was conducted. The subject matters of this section are: (1) the study design; (2) the sample population or subject of the research; (3) data collection techniques and instrument development; (4) and data analysis techniques. Please use descriptive paragraphs. Use these questions as a guideline to write the method: 1) Is the design suitable for answering the question posed? 2) Is there sufficient information present to replicate the research? 3) Does the article identify the procedures followed? 4) Are these ordered meaningfully? 5) If the methods are new, are they explained in detail? 6) Was the sampling appropriate? 7) Have the equipment and materials been adequately described? 8) Does it clear what type of data was recorded? 9) Have the data been precise in describing measurements?
It is important to note that there is no need to use too many formulas or tables unless it is necessary to be displayed. This section must be written out briefly, concisely, clearly, and adequately so it can be replicated. This section explains the research approach, study subjects, the research procedure's conduct, the use of materials and instruments, data collection, and analysis techniques. These are not theories. In the case of statistical methods, formulas that are generally known should not be written down. Any specific criteria used by the researcher in collecting and analyzing the research data should be thoroughly described. This section should be written at most 10% (for qualitative research) or 15% (for quantitative analysis) of the body.
This section is the central part of the article. It is where the author/s should explain in words what they discovered in the research. It should be laid out and in a logical sequence. The results of the study presented in this section are the result of a clean data analysis process, such as statistical calculations and testing or other processes for the achievement of its research. State the findings of the study concisely. If the authors want to display a table, use the following format. Table and figure have to be referred to in text, however referring it “above” or “below” should be avoided, for instance, avoid writing “based on Figure 1 below:…”.
For qualitative research, data from interviews, observations, text interpretations, and many more. Are condensed or summarized into a brief substantial resume or summary to be reported. These significant findings can be presented in descriptive tables to facilitate ease of reading. Excerpts or extracts from interviews, observation results, texts, and others containing answers to research questions are shown in the discussion as authentic evidence. Interpretation of results should only be included in this section if the research requires a combination of both findings and analysis in one part.
This section is also a significant part of the research articles and is usually the longest. Please present the discussion narratively (why element); in the discussion, there is a linkage between the result, the basic concept, and the hypotheses. The fact needs to be precise.
Discussion should not be about significance or resemblance to previous research; it should focus on data tabulation. Use these questions as guidelines in formulating synthesis/discussion: Are the claims in this section supported by the results? Do they seem reasonable? 2) Have the authors indicated how the results relate to expectations and earlier research? 3)Does the article support or contradict previous theories?
Has to be well described and should contains:
(what/how element) the data has been processed (not raw), displayed in a table or figure (choose one), brief understandable description and state the finding.
(why element) in the discussion, there is linkage on the result and the basic concept and or the hypotheses. In some field, there is even the need of a detailed review of every aspect. Fact needs to be clear and obvious.
(what else element) has it correspond or contradict other research?
Discussion should not about significance or resemblance to previous research, it should focus on data tabulation. Significance can be derived from data interpretation.
The conclusion consists of 3 paragraphs.
The first paragraph summarizes the research findings or responses to the research questions. Be cautious of generalizations and avoid discussing the outcome in the conclusion.
The second paragraph discusses the value of research in terms of both science and practice or policy. This section does not require references. This paragraph might be used to emphasize the study's originality.
The final paragraph summarizes the study's limitations. Additionally, the author may provide a research agenda pertinent to this research. Mention the limits of your study, as this will serve as the foundation for your idea or opinion for you to provide suggestions for researchers and readers in the future.
State the contributing parties or institutions which help the author's research. It is important to acknowledge those who support the authors in funding, research facilities, or meaningful suggestions in improving the author's article. If the article has been presented in a seminar or conference, the authors can also mention them in this section.
The reference entry is arranged in alphabetical order. All the references must be listed in the reference list. The references and in-text citations must be written in the American Psychological Association (APA) style format. Please use reference manager software (i.e., Mendeley, EndNote, or Zotero). Otherwise, the authors must ensure that each reference is cited correctly in the body text, and vice versa. It is advisable to use journal articles as reference sources rather than books or proceedings. The author must try to contain all the references validly according to the origins (url link) or DOI (digital object identifier), particularly for journal entries.
Our template article can be downloaded HERE