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Author Guidelines
THE EDITORIAL GUIDELINES
JOURNAL OF MULTIPARADIGM ACCOUNTING (JAMAL)
FOR CONCEPTUAL AND EMPIRICAL PAPER
- JAMAL accepts paper/article in the field of multiparadigm accounting as follows:
- Positivism.
- Interpretivism.
- Critical Paradigm.
- Postmodernism.
- Spiritual/Religious Paradigm.
- Articles submitted can be in the form of:
- Empirical research.
- Recent accounting thought (conceptual paper).
- Book Review (only by invitation).
- Orbituary (only by invitation).
- Articles must have never been submitted or under a submission process in other journals. Articles can be written in Indonesian or English language.
- Articles is not allowed to be presented on more than one conferences or seminars. Articles which is known to have been presented at more than one aborted conference and the lead author are not allowed to submit articles in this journal.
- Systematics of empirical articles should consists of: Title of Article; Name of Author(s); Address of Author(s); Abstract; Key words; Introduction; Research Methods; Findings and Discussion; Conclusions and Reference.
- Title should at the most be 10 words (in English) or 12 words (in Indonesian). The title is written entirely in capital letters and typed center justified and bolded. The name should not bear any tittle (Dr., Prof., etc). Author name should be written in full and complete mailing address should be provided. In addition, please include e-mail address for the corresponding author.
- Abstract should be written in two languages ( both in Indonesian and English). Each abstract consists of 75-100 word. Abstracts should contain the title (with bold formatting, purpose, method, and research result).
- Key words should consist of 3-5 words.
- Introduction consists of 4-5 paragraphs that state research issues, state of the art, and is ended with the purpose of research. State of the art refers to the discussion of the discourse and theoretical studies that reflect the emergence of new issues (novelty) in the research. The proportion of introduction should not be more than 10-15% of the total length of the article. The introduction does not need to be given a title.
- Methods delineates the research design of the study, the research target (populations and samples, informants or research subjects), technical development of the instrument or data collection, and data analysis techniques. The research method should be written in narrative style. Hypotheses and research formula should be stated implicitly, instead of clearly stated as hypotheses. The software name does not need to be disclosed. The proportion of research method is 15-20% of the total length of the article.
- Findings and discussion provides data analysis with respect to research questions. The use of tables, graphs or diagrams are recommended. Discussion on the table, graph or chart should not merely redescribe content of the table, graph or chart. The discussion should be directed to the explanation and or prediction (positive paradigm), in-depth analysis and interpretation of the meaning of symbols (interpretive), in-depth analysis and critical argumentation proposed (critical paradigm) ,the analysis of the interrelation of objectivity-subjectivity of the new findings that may emerge (postmodern paradigm), and logical analysis, critical ,interrelation of objectivity-subjectivity in the spiritual and religious corridor (spiritual/religious paradigm). The discussion should also include answers to the research questions, explanation of the logic of obtaining the findings, as well as the corresponding analysis of each paradigm. If you require specific sub section, simply write the title of the new subsection in bold formatted as continuous paragraph. Research in positivism should associate findings with theory and or relevant previous research results. Proportion of findings and discussion is 65-80% of the total length of the article.
- Conclusion contains the essence of the findings and discussion. The substance of the conclusions should be relevant to and has been discussed in the findings. Articles written in a non positive paradigm (interpretive, critical, postmodern, spiritual/religious paradigms) can take the different form of writing sections as long as it complies with the rules of scientific writing in each paradigm.
- Reference should contain all sources cited. The reference should consist at least 80% primary literatures (journal articles) published in recent 10 years. References used should be sources in the form of research articles in journals, proceedings, seminars and research reports (including thesis and dissertation). Articles that have been published in the Journal of Multiparadigm Accounting are recommended for use as references.
- Systematics writing or article for Accounting Thought and Critical/Conceptual Assessment consist of: Title; Name; Mailing Address; Abstract; Introduction; Discussion (may include Sub Discussion); Conclusions, and References.
- Title should at the most be 10 words (in English) or 12 words (in Indonesian). The title is written entirely in capital letters and typed center justified and bolded. The name should not bear any tittle (Dr., Prof., etc). Author name should be written in full and complete mailing address should be provided. In addition, please include e-mail address for the corresponding author.
- Abstract should be written in two languages (both in Indonesian and English). Each abstract consists of 75-100 word. Abstracts should contain the title (with bold formatting, purpose, method, and research result).
- Key words should consist of 3-6 words.
- Introduction consists of 4-5 paragraphs that state research issues, state of the art, and is ended with the purpose of research. State of the art refers to the discussion of the discourse and theoretical studies that reflect the emergence of new issues (novelty) in the research. The proportion of introduction should not be more than 10-15% of the total length of the article. Introduction consists of 4-5 paragraphs that state research issues, state of the art, and is ended with the purpose of research. State of the art refers to the discussion of the discourse and theoretical studies that reflect the emergence of new issues (novelty) in the research. The proportion of introduction should not be more than 10-15% of the total length of the article. The introduction does not need to be given a title.
- The discussion contains the results of the analysis with respect to logical, critical, and reflective argument on the issue being discussed. Important element of the discussion is the establishment and the author's attitude both objectively and subjectively supported by strong and scientific argument.
- Conclusion should contain the essence of the results of the discussion and emphasis on the ideas initiated.
- Reference should contain all sources cited. The reference should consist at least 80% primary literatures (journal articles) published in recent 10 years. References used should be sources in the form of research articles in journals, proceedings, seminars and research reports (including thesis and dissertation). Articles that have been published in the Journal of Multiparadigm Accounting are recommended for use as references.
- Article should be written in proper scientific language.
- New paragraph begins after the sixth spaces from the left margin. There should be no spaces between paragraphs.
- All foreign words and special terms should be written in italics. In English-language articles, italics are used only for writing other than English.
- Taping margins are; left margin: 2 (two) centimeters; top margin: 2 (two) centimeters; right margin: 2 (two) centimeters; and bottom margin: 2 (two) centimeters.
- It is not allowed to give attachment. All tables, pictures, or transcripts are included in the body of articles.
- Citation style within the body text and in references are as follows American Psychological Association (APA) Style 7th Edition.




- There is no vertical line for the table. The table source is placed under left alignment. The table display is as follows:
- The figure title and source are placed on the center bottom of the figure. The figure is unframed. The figure display is as follows:

- Every submitted article will be blind-reviewed by minimum two reviewers.
- When required, the editor will change and, or fix spelling, and correct the grammar of the article without changing its substantial meaning.
- Manuscripts should be submitted directly JAMAL OJS in www.jamal.ub.ac.id.
- Article should be written in MS Word, single spaced, font size 10, Bookman Old Style. Minimum pages for qualitative and mixed method articles is 15 pages and 10 pages for quantitative articles (FULL PAGE).
- The author(s) should use reference application (Mendeley).
- After the article meets the structure standards, the management team will conduct a plagiarism test using a reference application (turnitin / plagscan). The author(s) is prohibited from conducting plagiarism testing without the knowledge of the management team. The maximum plagiarism limit is 5%. The author will be asked to revise the article if the article does not meet the maximum plagiarism limit.
- Complement to the sponsors and peer discussions (if any) should be placed as explanatory footnotes of the title of the article .
- All articles as results of studies in particular research site/institution/informant should include a Statement of Ethical Clearance that has been confirmed by the institution/research informants.
- Journal of Multiparadigm Accounting publish its journal 3 times in a year, on April-August, August-December, and December-April. Article must be sent at least one month before the month of publication (March, July dan November).
- Please check article samples for editorial style example by registering at www.jamal.ub.ac.id.
- Everyone who wants to buy a print edition can reimburse a print fee of Rp200,000.00 (please contact the official email for further details).
Submission Preparation Checklist
As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
- The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
- The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
- Where available, URLs for the references have been provided.
- The text is single-spaced; uses a 10-point font (Bookman Old Style); employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
- The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
- If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
Copyright Notice
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-NC) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of
Creative Commons (CC BY-NC):
Attribution — You must give , provide a link to the license, and . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
NonCommercial — You may not use the material for .
- No additional restrictions — You may not apply legal terms or that legally restrict others from doing anything the license permits.
Privacy Statement
The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.
Author Fees
This journal charges the following author fees.
Article Submission: 0.00 (IDR)
Authors are not required to pay an Article Submission Fee as part of the submission process to contribute to review costs.
Article Publication: 2500000.00 (IDR)
If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs. The publication fee can be transfered to our official bank account:
Acc. Name: Iwan Triyuwono
Acc. Number: 7103918582 (Bank Syariah Mandiri - Indonesia)
If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.