Author Guidelines

Amkop Management Accounting Review

MANAGEMENT • ACCOUNTING • INTERDISCIPLINARY RESEARCH

Amkop Management Accounting Review (AMAR) (Online ISSN: 2828-2248) is a peer-reviewed scholarly journal published by Yayasan Vifada Cendikia Indonesia in collaboration with Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar, Indonesia.

AMAR publishes original, high-quality scholarly contributions in the broad disciplines of Management and Accounting. The journal welcomes empirical, theoretical, conceptual, methodological, and interdisciplinary studies that advance scholarly understanding, organizational practices, financial accountability, managerial decision-making, innovation, and sustainable organizational performance.

All submissions are subject to editorial screening, an assessment of originality and scholarly relevance, and peer review where appropriate. Manuscripts must demonstrate clear academic contributions, methodological rigor, ethical research practices, and alignment with the journal's Focus and Scope.

Authors must ensure that:

• The manuscript presents original scholarly work and has not been published previously.
• The manuscript is not under consideration for publication by another journal.
• The research topic is consistent with the journal's Focus and Scope.
• Research questions, theoretical foundations, methods, findings, and conclusions are clearly presented.
• All sources, data, quotations, and intellectual contributions are properly acknowledged.
• All listed authors have made appropriate scholarly contributions and approved the submitted manuscript.
• Relevant ethical approvals, research permissions, funding information, and conflicts of interest are disclosed where applicable.

2.1. Original Research Articles

Original Research Articles report new empirical findings that make significant theoretical, methodological, or practical contributions to management and accounting scholarship. These studies should address clearly formulated research questions and employ appropriate, rigorous, and transparent research methods.

Relevant research approaches include quantitative surveys, qualitative investigations, mixed-methods studies, experimental and quasi-experimental designs, case studies, longitudinal research, comparative studies, econometric analysis, structural equation modeling, and other appropriate analytical methods.

Topics may include strategic management, human resource management, organizational behavior, marketing, entrepreneurship, financial management, corporate governance, financial and management accounting, auditing, taxation, accounting information systems, digital transformation, sustainability reporting, and organizational performance.

2.2. Review Articles

Review Articles provide critical, comprehensive, and analytically rigorous examinations of existing scholarly literature in management, accounting, and related disciplines. These articles should extend beyond descriptive summaries by identifying theoretical developments, methodological trends, inconsistencies, research gaps, and directions for future investigation.

Appropriate approaches include systematic literature reviews, meta-analyses, bibliometric studies, scoping reviews, and integrative literature reviews. Authors should clearly describe their literature selection procedures, information sources, analytical methods, and synthesis frameworks. Recognized reporting standards, such as PRISMA, should be followed when applicable to the selected review methodology.

2.3. Conceptual and Theoretical Articles

Conceptual and Theoretical Articles advance knowledge by developing original theoretical propositions, conceptual models, integrative frameworks, or critical perspectives. Manuscripts should establish a clear theoretical foundation, demonstrate conceptual originality, critically engage with relevant literature, and explain the implications of their contributions for future research and professional practice. Purely descriptive discussions without a substantial scholarly contribution are generally unsuitable.

2.4. Brief Research Articles

Brief Research Articles communicate concise but academically meaningful findings, preliminary empirical insights, innovative methodological applications, or emerging developments in management and accounting. These manuscripts should maintain high standards of originality, methodological clarity, analytical quality, and scholarly relevance.

Brief articles should communicate a focused research contribution without unnecessary background discussion or excessive presentation of findings. The structure and length should be proportionate to the research objectives and comply with the journal's applicable manuscript template and editorial requirements.

General Manuscript Format

Manuscripts should be prepared in clear, professional academic English using a consistent format throughout the document. Authors should follow the journal's current manuscript template and ensure that headings, tables, figures, citations, references, abbreviations, and numerical data are presented consistently.

1. Title of the manuscript
2. Author information and affiliations (submitted separately when required for blind review)
3. Abstract
4. Keywords
5. Introduction
6. Literature Review and Hypothesis Development, where applicable
7. Research Methods
8. Results and Discussion
9. Conclusions and Implications
10. Acknowledgments, Funding, and Relevant Declarations
11. References
12. Appendices or Supplementary Materials, where applicable

4.1. Title

The manuscript title should be concise, informative, accurate, and representative of the central research issue. It should clearly reflect the main constructs, research context, or analytical focus of the study. Avoid unnecessary abbreviations, ambiguous terminology, overly broad expressions, and unsupported claims. Titles should communicate the scholarly contribution without exaggerating the significance of the findings.

4.2. Authors and Affiliations

Authors must provide their full names, institutional affiliations, countries, and accurate contact information through the journal's submission system. One author should be designated as the corresponding author. ORCID identifiers are encouraged to improve author identification and research discoverability. All individuals listed as authors must meet appropriate authorship criteria and accept responsibility for their contributions. For double-blind peer review, identifying information should be removed from the anonymized manuscript file and supplied separately as required.

4.3. Abstract

The abstract should be written in English as a single, coherent paragraph of no more than 200 words. It should briefly communicate the research background or purpose, research methods, principal findings, and major conclusions or contributions. The abstract must accurately represent the manuscript and be understandable independently of the main text. Avoid references, unexplained abbreviations, tables, figures, unsupported claims, and unnecessary methodological details.

4.4. Keywords

Provide a maximum of five keywords or meaningful keyword phrases in English immediately following the abstract. Keywords should accurately represent the central concepts, variables, theoretical perspectives, methods, or research context. Prefer specific and widely recognized academic terminology to improve indexing, searchability, and discoverability. Avoid unnecessarily repeating the manuscript title and use abbreviations only when they are established in the discipline.

4.5. Introduction

The Introduction should establish the background and significance of the research problem in management or accounting. It should explain the relevant theoretical and practical context, critically identify limitations or inconsistencies in previous studies, and articulate a well-defined research gap. Authors must clearly formulate the research problem, objectives, and expected scholarly contribution. The section should explain why the study is necessary and how it advances existing knowledge. Avoid lengthy descriptive discussions that do not directly support the research argument.

4.6. Literature Review and Hypothesis Development

The Literature Review should critically evaluate relevant theories, conceptual frameworks, and previous empirical findings. Authors should prioritize credible, peer-reviewed, and relevant scholarly sources, including recent research that reflects developments in the relevant field. The review should synthesize scholarly debates, explain theoretical relationships, and identify unresolved research questions rather than merely summarize previous studies.

Where appropriate, hypotheses should be logically developed from established theory and empirical evidence. Conceptual frameworks should clearly identify constructs, anticipated relationships, and their theoretical justification. Studies without hypotheses should provide suitable research questions or analytical propositions. Literature reviews may be integrated into the Introduction where justified by the research design.

4.7. Research Methods

The Research Methods section must describe the research design, population or research setting, sampling procedures, data sources, data collection techniques, research instruments, operational definitions, and analytical methods in sufficient detail to support scholarly evaluation and reproducibility where feasible.

Quantitative studies should describe sample selection, variable measurement, instrument validity and reliability, statistical procedures, model specifications, and relevant diagnostic tests. Studies employing regression, econometric analysis, or structural equation modeling should explain the assumptions, estimation procedures, and criteria used to evaluate the results.

Qualitative studies should explain participant or case selection, data collection procedures, interview or observation protocols where relevant, coding or interpretation techniques, and procedures used to support analytical credibility and trustworthiness. Mixed-methods research should justify the integration of qualitative and quantitative components.

Authors should identify the analytical software used when relevant, describe ethical considerations and necessary permissions, and ensure that methodological choices are appropriate for addressing the stated research objectives.

4.8. Results and Discussion

The Results section should present research findings logically, accurately, and objectively in accordance with the research questions, hypotheses, or analytical objectives. Quantitative results should report relevant descriptive statistics, measurement assessments, model estimates, statistical significance, effect sizes, and other appropriate indicators. Qualitative findings should be supported by credible evidence, analytical categories, themes, or relevant participant accounts.

Tables and figures must enhance the clarity of the findings and should not unnecessarily duplicate information already explained in the text. Results must be interpreted accurately, with attention to the limitations of the research design.

The Discussion should critically interpret the principal findings in relation to established theories, previous empirical studies, and the relevant organizational, financial, or institutional context. Authors should explain the theoretical contributions, practical implications, and possible reasons for similarities or differences from prior research. Avoid unsupported causal interpretations, excessive repetition of numerical results, and claims extending beyond the available evidence.

4.9. Conclusions and Implications

The Conclusions section should provide a concise synthesis of the main research findings and explicitly address the stated research objectives. It should highlight the study's contribution to management or accounting knowledge and identify relevant theoretical, managerial, professional, or policy implications. Authors should acknowledge significant research limitations and propose realistic directions for future investigation. Conclusions must be supported by the results and should not introduce new evidence or unsupported generalizations.

4.10. Acknowledgments

Authors may acknowledge individuals, institutions, or organizations that provided academic, technical, administrative, or other legitimate support without meeting authorship criteria. Acknowledgments should appear in a separate section before the References. Authors should identify relevant institutional assistance and ensure that acknowledgments do not compromise anonymity during the peer-review process.

4.11. Funding and Conflicts of Interest

Authors should disclose financial support, research grants, sponsorship, or other funding arrangements that contributed to the study. Potential conflicts of interest, including financial, professional, institutional, or personal relationships that may influence the research or its interpretation, must be declared where applicable. If no relevant funding or conflicts exist, authors may provide an appropriate statement indicating their absence.

4.12. Data Availability and Research Transparency

Authors are encouraged to provide sufficient information about research data, materials, measurement instruments, analytical procedures, and supplementary resources to support transparency and scholarly verification. Where appropriate, manuscripts should include a Data Availability Statement describing whether supporting data are publicly accessible, available upon reasonable request, or restricted for legitimate ethical, legal, confidentiality, or institutional reasons.

Tables and figures should communicate relevant information clearly, accurately, and efficiently. All visual materials must be directly related to the research objectives and properly referenced in the manuscript.

• Number tables and figures consecutively according to their appearance in the manuscript.
• Provide concise and informative titles and explanatory notes when necessary.
• Ensure that numerical values, units of measurement, and statistical symbols are accurate and consistent.
• Use legible labels and appropriate resolution for charts, diagrams, and other visual materials.
• Identify the source of adapted or reproduced content and obtain necessary permissions.
• Provide supplementary datasets, instruments, analytical outputs, or other materials where they are necessary to support research transparency.

Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.

Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879

Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.

Author, A. A. (Year). Title of chapter. In E. E. Editor (Ed.), Title of book (pp. xx–xx). Publisher.

Organization Name. (Year). Title of report (Report No., if available). Publisher, if different from the author. URL

Reference Note: Journal titles and volume numbers should be italicized in accordance with APA 7th Edition. Include a DOI in URL format whenever one is available. Authors should verify bibliographic accuracy, author names, publication years, journal information, and electronic identifiers before submission. For detailed examples, consult the APA Style Reference Examples.

Originality and Similarity Screening

Submitted manuscripts must represent original scholarly work. Plagiarism, inappropriate text recycling, fabricated or falsified research findings, duplicate publication, and improper attribution of intellectual contributions are unacceptable. Manuscripts may undergo similarity screening and editorial evaluation to identify potential problems with research originality. Similarity reports should be assessed in context rather than interpreted solely through numerical similarity percentages.

Research Ethics

Research involving human participants, personal information, confidential organizational records, or sensitive institutional data must observe appropriate ethical standards, confidentiality requirements, and applicable regulations. Authors should report ethical approval, informed consent, institutional authorization, or relevant exemptions where required.

Authorship and Contributions

Authorship should reflect substantial intellectual contributions to the research and manuscript. All authors are expected to approve the final submitted version and accept responsibility for the integrity of their contributions. Guest, gift, and ghost authorship are inappropriate. Contributor roles may be documented using the CRediT taxonomy where applicable.

Use of Generative Artificial Intelligence

Authors must maintain responsibility for the accuracy, originality, interpretation, and integrity of all submitted content, including material prepared with assistance from generative artificial intelligence tools. Substantive AI assistance in drafting, analysis, coding, visualization, or other research activities should be disclosed transparently where applicable. AI tools must not be listed as authors, and AI-generated references, numerical results, or factual statements must be independently verified before submission.

• ✓ The manuscript is original and has not been published or submitted elsewhere.
• ✓ The research is clearly aligned with the journal's Management or Accounting scope.
• ✓ The title, abstract, and keywords accurately describe the study.
• ✓ The research objectives, methods, findings, and conclusions are clearly presented.
• ✓ Tables, figures, and supplementary materials are complete and appropriately labeled.
• ✓ Citations and references are consistent with APA 7th Edition.
• ✓ All authors and their institutional affiliations are accurately identified in the submission metadata.
• ✓ The manuscript has been prepared appropriately for the journal's blind review process.
• ✓ Funding, ethical considerations, conflicts of interest, and relevant AI disclosures have been addressed.
• ✓ The submitted files follow the current AMAR manuscript template and applicable editorial instructions.

Important Information for Authors

Authors are strongly encouraged to review the journal's Focus and Scope, editorial policies, publication ethics requirements, and current manuscript template before preparing and submitting their work. Compliance with the Author Guidelines does not guarantee publication, as all manuscripts remain subject to academic evaluation and editorial decision-making.

Amkop Management Accounting Review (AMAR) welcomes rigorous and original scholarly contributions that advance management and accounting theories, strengthen professional practices, encourage interdisciplinary research, and support evidence-based organizational decision-making.