03. The Arab Journal of Accounting

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​The Arab Journal of Accounting (AJA) is a semi-annual refereed journal. Its purpose is to publish research papers, commentary notes and book reviews that advance knowledge in all fields of accounting. Research papers should be analytical and empirically based.

To provide a balanced presentation of fields, perspectives and viewpoints, the journal solicits contributions from the fields of financial accounting, management accounting, auditing, accounting information systems, taxation, social and environmental accounting and accounting education.

Editor in Chief
• Dr. Abdulla Khalid Al-Jalahm

Managing Editor
• ​Dr. Hessa Al-Fadhel

Editorial Board
• Dr. Abdulmohsen Desoky
• Dr. Gagan Kureja
• Prof. Vijay Kumar Gupta
• Prof. Gehan . Mousa
• Prof. Tariq H. Ismail

Advisory Board ​
• Prof. Khaled Hussainey
• Prof. Turk Rai Alhmoud Alzughoul
• Prof. Wael Elrashed
• Prof. Ahmad Abu-Musa
• Prof. Abdul-Rahman Ahmed Al-Muharfi
• Prof. Ashrafi Khallaf
• Dr Hasan Al Bastaki

Editorial Policy
The Arab Journal of Accounting (AJA) is a semi-annual refereed journal. Its purpose is to publish research papers, commentary notes and book reviews that advance knowledge in all fields of accounting. Research papers should be analytical and may be empirically based (including the use of survey, field study, or case study methods).
To provide a balanced presentation of fields, perspectives and viewpoints, the journal solicits contributions from the fields of financial accounting, management accounting, auditing, accounting information systems, taxation, social and environmental accounting and accounting education.

Submission Criteria
Submission of a paper to the (AJA) automatically implies that the manuscript is not concurrently under consideration for publication. Manuscripts should be double-spaced and should not normally exceed (35) pages (including tables, figures, appendices, notes and references). Three copies of the manuscript should be submitted on A4 paper and have consecutively numbered pages. Because the papers are refereed anonymously, they should bear no identifying marks of any kind, and only the title of the papers should appear at the top of the first page.
The cover page of the manuscript should include the title of the paper, name, title and address of the author(s), a telephone and fax number where possible, the E-mail address, and the academic or professional affiliations of the author(s). Included on the cover page should be the citation of acknowledgements and the name and address of the person to whom proofs should be sent.

Referees are asked to comment upon the originality, authority. comprehensiveness, contribution, interest and usefulness of a submitted paper. All papers are also subjected to editorial review which, whilst covering style and quality of communication, may also cover academic and scholarly content. The editor makes every effort to give a decision on manuscripts within (16) weeks of receipt.
Abstract. An abstract of about 100 words should be presented on a separate page immediately preceding the text. The title, but not the authors name or other identification designations, should appear on the abstract page and on the first page of the text. The abstract should concisely inform the reader of the manuscript's topic, its method and its findings.
Key Words. The abstract is to be followed by four key words that will assist in the indexing of the paper.
Tables and Figures. Each table and figure should appear on a separate page, be placed at the end of the text, and bear an Arabic number and a title. A reference should appear in the text to each table or figure. The author should indicate by marginal notation where each table or figure should be inserted in the text.
Footnotes should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively using superscript Arabic numerals. They should appear at the end of the text, immediately before the list of references .
References cited in the text should include the surname of author(s), followed by year of publication and the relevant page numbers if required; e.g. (Gray and Roberts, 1988, p.6). For a citation authored by more than two persons, use the first author's surname and et al. (Horngren et al., 1997 p.37). References are to be shown in the text by the author's surname and year of publication enclosed in brackets. (e.g., Belkaoui, 1994, p.19); (Arens and Loebbecke, 2005). Multiple references by the same author(s) in a single year should be distinguished in the text (and in the references) by a, b, c etc. following the year of publication. Every manuscript must include a list of references containing only those works cited in the text, arranged in alphabetical order according to the surname of the first author, and placed at the end of the manuscript. Authors are required to use the following style:

Ramadhan, Sayel (1989). The Rationale for cost allocation: A study of U.K. Divisionalized companies, Accounting and Business Research, Vol. 20, No. 77.

Ramadhan, Sayel and Cummings, Richard (2011). Voluntary disclosure of environmental information by petrol stations in Bahrain: A legitimacy theory perspective, International Journal of Arts and Sciences, Vol. 4, No. 6.

Gray, Sidney J., Radebaugh, Lee. H. and Roberts, Clare B. (1990). International perceptions of cost constraints on voluntary information disclosures: a comparative study of UK and US multinationals, Journal of International Business Studies, Fourth quarter, pp.597-622.

Page Proofs will be sent for correction to a first-named author, unless otherwise requested; any alteration to the original text is strongly discouraged.
Research Instrument. In the case of manuscript reporting on field surveys or experiments, a copy of the instrument (questionnaire, case, interview, plan, or the like) should be submitted.
​Upon acceptance of a paper for publication, the author(s) will be requested to provide a diskette copy of the paper on a word processor. Authors will be requested to transfer copyright of their paper to the Arab Journal of Accounting upon acceptance for publication. In consideration for the assignment of copyright, the publisher will supply twenty off prints of each paper and two copies of the journal free of charge.
Correspondence: All correspondence should be made to the following address:

Editor-in-Chief
The Arab Journal of Accounting
University of Bahrain
College of Business Administration
P.O. Box (32038)
Manama-Kingdom of Bahrain

This journal is indexed by these worldwide databases:

• Google Scholar
• Gale, a Cengage Company
• EBSCO