Author Guidelines
1. MANUSCRIPT GUIDELINE
Types of Manuscript
Articles submitted to ACE: Accounting Research Journal must be original research which has not been published previously and is not currently being considered for publication elsewhere.
Plagiarism Check of the Manuscripts
All manuscripts submitted to the journal are subject to plagiarism check. Manuscripts that do not meet the requirements will be returned to authors for further editorial work or will be rejected immediately. Plagiarism checker used by the journal is Turnitin.
How to Submit Your Manuscript
All manuscripts should be submitted electronically through email or online journal system.
Language
The manuscript (full paper) must be written in good academic Indonesia and English. For abstract the manuscript must be written in English and Indonesia.
Article Length
The article should be between 3,000 and 7,000 words. The allowable length of the manuscript is at the editor’s discretion; however, manuscripts that have a word count that is less than or exceeds the preferred number may be returned to the author(s) for revision before the manuscript is considered by the editors. The word count excludes tables, figures, and references.
Format
The manuscripts should be typed in A4 (8.27" x 11.69"), with 11-point Times New Roman and must be 1.5-spaced, except indented quotations. The manuscript must be saved as a word file. All pages, including tables, appendices, and references, should be serially numbered. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific or technical units and quantities, such as distances, weights, and measures. For instance, four days; 3 kilometers; 30 years. All others numbers are expressed numerically. It is generally required that numbers be in the written form. Percentage and Decimal Fraction, for a non-technical purpose, use percent in the text; for a technical purpose, use % symbol. Authors are encouraged to use ACE: Accounting Research Journal template. The sample template is included at the end of this document.
Artwork
Authors must provide high-quality artwork for all illustrations. Poor resolution or definition is not acceptable. All tables and figures (graphs) should be included directly in the appropriate part of the article (not separated). Each table or figure should be numerically numbered separately (Table 1, Table, 2; Figure1, Figure 2) and fully titled, which refers to the contents of the table or figure. Underneath each table and figure, state the reliable source.
EQUATIONS
Equations should be numerically numbered consecutively in parentheses with aligning right margin, and it can use either the same font (Times New Roman) or the formula font.
Y=α+ßX+ε (1)
Questionnaires and Experimental Instruments
Manuscripts reporting on field surveys or experiments should include questionnaires, cases, interview plans or other instruments used in the study as appendices.
2. MANUSCRIPT STRUCTURE
TITLE PAGE
A title page should include article’s title, name (s) of the author(s) and affiliation(s), the abstract, keywords, and JEL classification.
ARTICLE TITLE
The title of the article should be concise, informative, describe the article’s content and approximately 12 words. Write the title using simple and straightforward language that can offer the readers a glimpse of the content with their first glance. Titles are often used in information-retrieval systems. Avoid abbreviations and formula where possible.
AUTHOR’S NAME AND AFFILIATIONS
Provide the full name of each author, affiliations of each author at the time the research was completed, and followed by the address for each author including the full postal address, and email addresses. Where more than one author has contributed to the article, please provide detailed information on the corresponding author.
ABSTRACT
An abstract should be less than 200 words and presented both in English and Indonesia on a separate page immediately preceding the text of the manuscript. The abstract should concisely inform the reader of the manuscript’s purpose, its research methods, its findings, and its conclusion.
KEYWORDS
Authors should select a maximum of five keywords that are specific and reflect what is essential about the article. Keywords and the article classification should be provided right after the abstract.
MAIN ARTICLE
Manuscripts submitted to this journal should have the following main headings.
INTRODUCTION
Provides explanation of research background, purpose, motivation, methods, and findings. The introduction should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript’s contribution.
LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
The literature review contains summary of theoretical studies related to the problem or research question. Literature review serves as the source of the research’s question and especially the base or the hypotheses that respond to the research objective. The flow of all the ideas is required to be clear, linked, well-crafted, and well developed.
RESEARCH METHOD
Describes the research design, population and sample, technique in collecting research data, instrument development, and data analysis techniques.
RESULT AND DISCUSSION
Result section presents the result of data analysis, hypothesis testing, answer of research question, as well as finding and its interpretation. The author needs to report the results in sufficient detail so that the reader can see which statistical analysis was conducted and why, and later to justify their conclusions.
For discussion, different authors take different approaches when writing the discussion section. According to Feldman (2004:5), Perry et al. (2003: 658), and Summers (2001: 411412), the discussion section should: 1) Restate the study’s main purpose; 2) reaffirm the importance of the study by restating its main contributions; 3) summarize the results in relation to each research objectives or hypothesis, without introducing new material; 4) relate the findings back to the literature and to the results reported by other researchers; 5) provide possible explanations for any unexpected or non-significant findings; 6) discuss the managerial implications of the study; 7) highlight the main limitations of the study that could influence its internal and external validity; 8) and discuss insightful (i.e., non-obvious) directions or opportunities for future research related to the topic.
CONCLUSION
In this section, the author presents brief conclusions from the results of research, limitation and suggestion for advanced researchers or general readers. A conclusion may cover the main points of the paper, but do not replicate the abstract in the conclusion.
For limitation section, not only do authors write down the major flaws and limitations of their study, which can reduce the validity of the writing, thus raising questions from the readers (whether, or in what way), the limits in his studies may have affected the results and conclusions. Limitations require critical judgment and interpretation of the impact of their research. The author should provide the answer to the question: Is this a problem caused by an error, or in the method selected, or the validity, or otherwise?
ACKNOWLEDGMENT (if any)
Author (s) may acknowledge a person or organization that helped him/her/them in many ways. Please use the singular heading even if you have many acknowledgments.
REFERENCE
In this section, author (s) must list all the reference documents cited in the text. In writing the reference, the author(s) are recommended to use reference management tools, such as Mendeley and EndNote. The citation and reference list should follow the American Psychological Association (APA) referencing style (6th edition). Otherwise, please follow the format of the sample references and citations as shown in this guide.
Some examples of the reference's list.
Reference List: Books
Basic Format for Books
Mooler, R. R. (2007). Caso Enterprise Risk Management: understanding the new integrated ERM Framework. New Jersey: Jhon Willey & Son, Inc.
McGill, I., Glenn, J. K., & Brockbank, A. (2014). The action learning handbook: Powerful techniques for education, professional development and training. New York, NY: Routledge Falmer.
Book Edition
Smith, S. (2008). Clinical nursing skills: Basic to advanced skills (7th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
Book with Editor(s)
Avery, E. F. (Ed.). (2003). Assessing student outcomes for information literacy instruction. Chicago, IL: American Library Association.
Gibbs, J. T., & Huang, L. N. (Eds.). (2007). Children of color: Psychological interventions with minority youth. San Francisco, CA: Jossey-Bass.
Book Chapter with Editor(s)
Preheim, G. (2008). Clinical scholar model: Competency development within a caring curriculum. In M. H. Oermann (Ed.), Annual review of nursing education. New York, NY: Springer
Article or Chapter in an Edited Book
Richards, K. C. (1997). Views on globalization. In H. L. Vivaldi (Ed.), Australia in a global world (pp. 29-43). Sydney, Australia: Century.
Reference List: Journal
Gumanti, T. A. (2001). Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, 4 (2), 165-183.
Geiger, M. A. & S. M. Ogilby. (2000). The First Course in Accounting: Students Perceptions and their Effect on the Decision to Major in Accounting. Journal of Accounting Education, 18, 63-78.
Citation Guidelines
Citation and reference list should follow the American Psychological Association (APA) referencing style (6th edition). In writing the reference, the author(s) are recommended to use reference management tools, such as Mendeley.
Authors are encouraged to cite manuscripts mainly from primary source publications (journals) from the last ten years. In addition, authors should avoid excessively referencing their own work (self-citation). A basic format to list the reference documents as follows:
- The reference list is arranged in alphabetical order by the authors’ last names. If there is more than one work by the same author, order them by publication date, oldest to newest. If there is no author the title moves to that position and the entry is alphabetized by the first significant word, excluding words such as “A” or “The”. If the title is long, it may be shortened when citing in the text.
- The first line of the reference list entry is left-hand justified, while all subsequent lines are consistently indented.
- Use “&” instead of “and” when listing multiple authors of a source.
- Capitalize only the first word of the title and of the subtitle, if there is one, plus any proper names – i. e. only those words that would normally be capitalized.
- Italicize the title of the book, the title of the journal/serial and the title of the web document. For any non-English articles, please write down the translation of the article in brackets [ ] after the original article’s title. Note that the original article should be written in italics.
- Do not create separate lists for each type of information source.
