Manuscript Types
Manuscript Types
Indonesian Journal Accounting (IJAcc)
Indonesian Journal Accounting (IJAcc) welcomes submissions of high-quality scholarly manuscripts that contribute to the advancement of knowledge, theory, and practice in accounting and related fields.
The journal publishes original research, critical literature reviews, and concise research communications that offer meaningful theoretical, empirical, methodological, or practical contributions to the accounting profession and academic community.
IJAcc accepts the following types of manuscripts.
Original Research Articles
Original Research Articles present comprehensive reports of empirical investigations, theoretical analyses, or methodological developments that provide new insights into accounting and related disciplines. These manuscripts should demonstrate scientific rigor, originality, and relevance to accounting research and practice.
Topics may include, but are not limited to, financial accounting, management accounting, auditing, taxation, accounting information systems, public sector accounting, sustainability accounting, corporate governance, financial reporting, behavioral accounting, and accounting education.
Excluding references, tables, and figure captions.
Manuscript Requirements
- Structure: Manuscripts should generally follow this structure: Title, Abstract, Keywords, Introduction, Literature Review and Hypothesis Development (if applicable), Research Methodology, Results and Discussion, Conclusion, Acknowledgments (optional), and References.
- Novelty and Contribution: Authors must clearly identify the research gap, explain the originality of the study, and demonstrate its theoretical, empirical, methodological, or practical contribution.
- Research Quality: Manuscripts must employ appropriate research methods, provide transparent data analysis, and present findings supported by relevant evidence.
Review Articles
Review Articles provide a critical, systematic, and comprehensive synthesis of existing scholarly literature on topics relevant to accounting and related disciplines. These articles should advance understanding by identifying research gaps, evaluating theoretical developments, comparing research findings, and proposing directions for future studies.
Excluding references.
Manuscript Requirements
- Structure: Manuscripts should generally include Title, Abstract, Keywords, Introduction, Literature Search and Review Methodology, Thematic Analysis, Synthesis and Discussion, Research Gaps and Future Research Directions, Conclusion, and References.
- Methodological Transparency: Authors should clearly explain the literature search strategy, databases consulted, search terms, inclusion and exclusion criteria, and synthesis procedures, where applicable.
- Expected Contribution: Priority is given to Systematic Literature Reviews (SLRs), bibliometric analyses, integrative reviews, and meta-analyses that offer critical insights and meaningful theoretical or practical implications rather than merely summarizing previous studies.
Short Communications / Research Notes
Short Communications or Research Notes present concise but significant research findings, preliminary empirical evidence, methodological insights, or focused analyses relevant to accounting research and practice. This manuscript type is suitable for studies that provide a clearly defined contribution without requiring the length of a full research article.
Excluding references and tables.
Manuscript Requirements
- Structure: Manuscripts should generally include Title, Abstract, Keywords, Introduction, Research Methodology, Results, Brief Discussion, Conclusion, and References. Results and Discussion may be combined when appropriate.
- Scope: Submissions may address focused empirical findings, emerging accounting issues, methodological applications, or relevant developments in accounting practices, standards, and regulations.
- Tables and Figures: Authors should limit the manuscript to a maximum of 3–4 tables and figures combined, unless otherwise permitted by the editorial team.
- Research Standards: Despite their concise format, submissions must demonstrate originality, methodological appropriateness, and a clear contribution to accounting knowledge.
General Submission Notes
- Language: All manuscripts submitted to Indonesian Journal Accounting (IJAcc) must be written in clear, accurate, and academically appropriate English or Indonesian, in accordance with the journal's current language policy.
- Scope and Relevance: Manuscripts must fall within the scope of IJAcc and address relevant issues in accounting, auditing, taxation, financial reporting, accounting information systems, corporate governance, public sector accounting, sustainability accounting, or other closely related fields.
- Author Guidelines and Template: All submissions must comply with the official IJAcc Author Guidelines, manuscript formatting requirements, and journal template, where applicable.
- Originality and Publication Ethics: Manuscripts must represent original scholarly work, must not be under consideration for publication elsewhere, and must comply with the journal's publication ethics and research integrity policies.
- Peer Review: Manuscripts that pass the initial editorial screening will be evaluated through the journal's peer-review process in accordance with its editorial policies.
- Initial Editorial Screening: The editorial team reserves the right to return or reject manuscripts that fall outside the journal's scope, fail to meet minimum academic and formatting standards, do not comply with applicable submission requirements, or do not fit any manuscript type accepted by IJAcc.
