03. The Arab Journal of Accounting



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e-ISSN 2210-1454
DOI: dx.doi.org/10.12785/aja
Editor-in-Chief ​Dr. Abdulla Khalid Al-Jalahma
Frequency: 2 issues annually
Email: thearabiofacc@uob.edu.bh
No Publication Fee




​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

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Now showing 1 - 4 of 4
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    Means and Motivations Influencing Income Smoothing Policy "An Empirical Study in the Jordanian Manufacturing Firms Listed on the Amman Stock Exchange"
    (University of Bahrain, 2007-05-01) Al Abdullah, Reyadh; Suwaidan, Meshel; Alqaraan, Sanaa
    This study aims at achieving two basic objectives. The first objective is to discover the extent of income smoothing phenomenon exists in the Jordanian manufacturing corporations under three concepts of income: net operating profit, net income before taxes and net income ( after taxes ). The second objective is to investigate the influences or directives (motivations) of management behavior towards income smoothing. In order to achieve these two goals the Jordanian corporations in the manufacturing sector are chosen as a society of the study. However, this society is represented by a sample consisting of 53 manufacturing corporations for which financial data are available for eight years (1996-2003). In the light of these data, 11 hypotheses related to size (absolute values ) and 13 hypotheses related to financial ratios ( relationships between variables ) are tested. The test of the hypotheses indicates the existence of significant statistical differences between the smoothers and nonsmoother in case of very few financial ratios. As far as the size hypotheses are concerned there aren't any significant statistical differences.
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    Funds Flow Reporting in Kuwait
    (University of Bahrain, 2005-05-01) Al-Rashed, Wael E.
    The usefulness of cash flow statement is widely recognized despite some contradictory results in empirical studies of the relative usage of its data. This article gives an insight into the significance of cash flow statement and cash flow reporting in Kuwait, both past and present. Scholars have highlighted cash flow importance from different perspectives. Their findings have implications for accounting standard setting, regulation of financial information and financial statement analysis. Although the evolution of International Accounting and the activities of many standard setters, the presentation of Statements of Changes in Financial Position (SCFP) is not yet mandatory in many developing countries. The empirical survey covers 52 Kuwaiti companies listed in Kuwait Stock Exchange and engaged in banking, investment, manufacturing, real estate, and service industries. Out of these, the sample contained (39) companies, which adhered to International Accounting Standards (IAS). Further examination was conducted on three variables that are most likely to influence the disclosure of companies, namely the legal form, size, and scope of international activities. This survey shows that the presentation of funds flow statements has increased significantly. Also, the lack of standard or legal requirement has led to a proliferation not only in the form of the statements but also in terminology. Large Kuwaiti companies have awakened to the need-not only in the context of funds flow statements, but also in other fields of accounting and disclosure, to be sufficiently prepared to meet the accounting challenges in the future, which will be of international standard.
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    The Effect of Accounting Profits on Stock Exchange Shares Returns: A Field Study on Iraqi Companies
    (University of Bahrain, 2001-05-01) Al Fadel, Moayad Mohammed Ali
    This Study examines the relationship between the stock returns and the accounting profits. The purpose is the find out: 1- The ability of accounting profits to account for the stock returns of the shares of the participant companies registered in Baghdad stock exchange. 2- Whether the ability of the accounting profits explain of the stock exchange dues in affected by the variable representative it. 3- How far the effect of each of the two variables, namely variable change in the share profit and the variable level of the share profit is when considered together in that relation. 4- How far the effect of the size of the company is on every one of those two variables of profits when considered together in that relation. The main conclusions of the study are:- 1- The ability of every one of the two variable representatives the profit cannot account for more than 10% of the stock returns. 2- The profit variable which can best account for the stock exchange profit cannot be specified.
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    Income Smoothing Behaviour in Jordan: An Empirical Study of Companies Listed in Amman Stock Exchange
    (University of Bahrain, 2001-05-01) Jahmani, Omar Isa
    The main objective of this study is to investigate the extent to which the phenomena of "income smoothing" exists across Jordanian firms listed in Amman Stock Exchange, and to make predictions about the use of accounting techniques that lead to income smoothing behaviour. The research assumes that the net income numbers which are disclosed by Jordanian firms do not show reality, and do not actually reflect the earning variability. The selection of this problem is based on the importance of the subject, and because of scarcity of research about income smoothing phenomena in Jordan. Therefore, beside the main objective mentioned above, this study attempts to make possible comparisons between industrial and service sectors, and to find the effect of firm size on income phenomenon, The research hypotheses assume the relative incidence of income smoothing phenomena in both industrial and service sectors and expects significant differences between the two sectors, and among different sizes of firms across the two sectors, The results of this study confirm the income smoothing incidence hypothesis, but are inconclusive regarding the significant differences between sectors, and among various sizes of firms in applying the income smoothing techniques.