Author Guidelines

Authors are requested to prepare their manuscripts using the official Kalamantra International Journal of Accounting and Management (KIJAM) template. Manuscripts should be original, clearly written, and relevant to the fields covered by the journal. The recommended manuscript length is 6–20 pages, including tables, figures, and references. Manuscripts should be prepared on A4 paper, use single spacing, and follow the margins, header, footer, and section order provided in the KIJAM template. The main text should use Times New Roman 12 pt, and the final manuscript must be submitted in an editable Microsoft Word (.docx) format.

Title and Author Information

The title should be concise, informative, and accurately represent the content of the article. It should contain no more than 20 words. The full names of all authors should be written without academic titles, followed by their department or study program, institution, city, and country. The corresponding author must be clearly identified and accompanied by an active email address.

Abstract and Keywords

The abstract should be written as one self-contained paragraph of 150–200 words. It should briefly describe the research context or problem, objective, method, principal findings, and main conclusion or contribution of the study. Citations, tables, equations, and unexplained abbreviations should not be included in the abstract. The abstract should use Times New Roman 11 pt, italic, and single spacing. Authors should provide 3–5 keywords representing the main concepts of the article. Keywords should be arranged alphabetically and separated by semicolons.

Manuscript Structure

1. Introduction

The Introduction should present the background and significance of the research topic, identify the practical or theoretical problem, and explain the research gap using relevant and recent literature. Authors should clearly indicate the novelty or expected contribution of the study. The section should conclude with the research objective, research question, or hypothesis. In-text citations should follow the APA 7th Edition author–date system.

2. Literature Review

The Literature Review should establish the conceptual and empirical foundation of the study. Previous studies should be synthesized rather than presented as a simple list of individual findings. Authors should explain the principal concepts or constructs, the relationships among them, and how previous evidence supports the research framework or proposed hypotheses. Priority should be given to credible, recent, and directly relevant scholarly literature.

3. Research Method

The Research Method should explain clearly how the study was conducted. Depending on the type of research, this section may include the research design, setting, population and sample, sampling procedure, data sources, operational definitions, measurement instruments, data collection procedures, and analytical techniques. Where applicable, authors should also report instrument validity and reliability procedures, software used for data analysis, and relevant ethical considerations. Sufficient information should be provided so that readers can understand and, where appropriate, replicate the research process.

4. Results and Discussion

The Results and Discussion section should present the findings in a logical sequence that corresponds with the research objectives, questions, or hypotheses. Relevant descriptive, statistical, or qualitative evidence may be presented using tables or figures when necessary. The discussion should not merely repeat the results. Authors are expected to interpret the findings, explain their meaning, compare them with previous studies, discuss similarities or differences, and clarify the contribution of the study. Theoretical, managerial, policy, or practical implications should be discussed where relevant. Authors may organize this section into 4.1 Research Results and 4.2 Discussion in accordance with the KIJAM template.

5. Conclusion

The Conclusion should directly answer the research objective and summarize the main contribution of the study without repeating the Results and Discussion section. Practical implications, important limitations, and realistic recommendations for future research or implementation may be presented briefly. No new data or findings should be introduced in this section.

Tables and Figures

Tables should be created as editable Word tables rather than inserted as images. Table titles should appear above the table using the format “Table 1. Descriptive title.” Headings, units, decimal places, and statistical notation should be presented consistently. Notes or source information may be placed below the table where necessary. Figures should be clear, centered, and placed after they are first discussed in the manuscript. Figure captions should appear below the figure using the format “Figure 1. Descriptive title” in 10 pt font. When a figure is adapted or reproduced from another source, the original source must be acknowledged. Every table and figure must be referred to in the main text.

Equations

Equations should be displayed on a separate line and numbered consecutively using Arabic numerals in parentheses. Variables should be written in italic type, and all symbols should be defined when they first appear. Measurement units should be used consistently throughout the manuscript. Example: Y = β₀ + β₁X₁ + β₂X₂ + ε

References

KIJAM follows the American Psychological Association (APA) 7th Edition for citations and references. Only works cited in the manuscript should be included in the reference list, and every in-text citation must have a corresponding reference entry. References should be arranged alphabetically and formatted using a hanging indent. Authors are encouraged to prioritize recent, relevant, and peer-reviewed journal articles. Where available, DOI information should be provided as an active URL. The use of reference management software such as Mendeley, Zotero, or EndNote is recommended to maintain consistency in citations and references.

Examples of reference formats are as follows:

Journal Article
Author, A. A., & Author, B. B. (Year). Title of the journal article. Journal Title, 00(0), 00–00. https://doi.org/xxxxx

Book
Author, A. A. (Year). Title of the book (xth ed.). Publisher.

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

Report or Webpage
Organization Name. (Year). Title of the report or webpage. URL

Final Submission

Before submission, authors should ensure that the manuscript follows the official KIJAM template, contains a title of no more than 20 words, includes an abstract of 150–200 words and 3–5 keywords, follows the required section order, and uses APA 7th Edition consistently. Tables must remain editable, figures must be clear, and all citations must correspond with the reference list. Authors are responsible for carefully proofreading the manuscript before submission. The recommended manuscript length is 6–20 pages, including tables and references, and the final file should be submitted in editable .docx format.