Author Guidelines

Manuscripts must adhere to the following guidelines:

Click here to download the manuscript template

1. Length and Formatting

Manuscripts can be written in either Thai or English. However, regardless of the language used for the main text, the Title, Author names, Affiliations, Abstract, and Keywords must be provided in both Thai and English.

For research articles, manuscripts must not exceed 8,000 words from the introduction to the conclusion, excluding references. Review articles should not exceed 10,000 words.

All manuscripts must be formatted using the "Cordia New" font. The Thai title must be formatted in Cordia New 18 pt. bold. The English title must be formatted in Cordia New 18 pt. bold with the first letters capitalized. Author names in both Thai and English must use Cordia New 14 pt. normal. Author affiliations and positions must be provided in Cordia New 12 pt. normal for both languages. Main headings throughout the text must be set in Cordia New 16 pt. bold, while subheadings require Cordia New 14 pt. bold. The main body text must be typed in Cordia New 14 pt. normal. Dates for Received, Revised, and Accepted must be aligned to the right using Cordia New 14 pt. normal.

For Page Setup, use A4 paper size and set the margins on all four sides (top, bottom, left, and right) to 2.5 cm.

2. Figures and Tables

Authors must number each figure and table sequentially (e.g., Figure 1, Table 1), with a maximum of 10 items per manuscript. The titles for figures and tables must be formatted in Cordia New 14 pt. bold. High-resolution images (JPG or TIFF, 300-600 dpi) should be attached with the manuscript. Authors must provide clear, concise, and accurate captions. Descriptions in all figures and tables must be self-explanatory. Obtaining permission for any copyrighted items is the strict responsibility of the author.

3. Manuscript Structure

Manuscripts submitted to the Journal of Accountancy and Management must strictly adhere to the following structural sequence:

Abstract
The abstract must be provided in both Thai and English, with the heading centered in Cordia New 16 pt. bold. The content must be in Cordia New 14 pt. normal and indented by 1.5 cm. It should not exceed 250 words.
Keywords
Authors must provide 3 to 5 keywords in both Thai and English. The heading must be in Cordia New 16 pt. bold, and the keywords in Cordia New 14 pt. normal. Keywords must be separated by "//" with two spaces between each word.
1. Introduction
State the purpose, research gaps, and background. The heading must be in Cordia New 16 pt. bold.
2. Literature Review and Hypotheses
Discuss related models and research. The heading must be in Cordia New 16 pt. bold.
3. Research Methodology
This section should detail the sample selection, variable measurement, instrument reliability, and applied statistics. The main heading must be in Cordia New 16 pt. bold, with subheadings in Cordia New 14 pt. bold.
4. Results and Discussion
Focus on interpreting findings in relation to the hypotheses. The heading must be in Cordia New 16 pt. bold.
5. Future Research Suggestions and Benefits
The main heading must be in Cordia New 16 pt. bold, with subheadings in Cordia New 14 pt. bold.
6. Conclusion
Summarize the overall findings. The heading must be in Cordia New 16 pt. bold.
7. References
The reference list must follow the American Psychological Association (APA) 7th edition format. The heading must be in Cordia New 16 pt. bold.

4. Reference Format Guidelines

Citations and the bibliography must adhere to the American Psychological Association (APA) 7th edition. Ensure all citations are accurate and consistent. Avoid citing non-academic websites. Examples of reference formats are as follows:

Book
Jackson, L. M. (2019). The psychology of prejudice: From attitudes to social action (2nd ed.). American Psychological Association.
Book Chapter
Bornstein, M. H., Hahn, C. S., Suwalsky, J. T. D., & Haynes, O. M. (2003). Socioeconomic status, parenting, and child development: The hollingshead four-factor index of social status and the socioeconomic index of occupations. In M. H. Bornstein & H. B. Robert (Eds.), Monographs in parenting series. socioeconomic status, parenting, and child development (pp. 29–82). Lawrence Erlbaum Associates.
Journal Article
Grady, J. S., Her, M., Moreno, G., Perez, C., & Yelinek, J. (2019). Emotions in storybooks: A comparison of storybooks that represent ethnic and racial groups in the United States. Psychology of Popular Media Culture, 8(3), 207–217. https://doi.org/10.1037/ppm0000185.
Conference Paper
Dillard, J. P. (2020). Currents in the study of persuasion. In M. Oliver, A. A. Raney, & J. Bryant (Eds.), Media effects: Advances in theory and research (pp. 115–129). Routledge.
Theses
Ata, A. (2015). Factor effecting teacher-child communication skill & selfefficacy beliefs: An investigation on preschool teachers [Master’s thesis]. Middle East Technical University Library. http://etd.lib.metu.edu.tr/upload/12619101/index.pdf
Royal Gazette
The Act on Investment Promotion (No.3) B.E. 2544. Royal Thai Government Gazette, 118, 110A (30 November 2001), 1-4.
Webpages and Websites
Bologna, C. (2019, October 31). Why some people with anxiety love watching horror movies. HuffPost. https://www.huffpost.com/entry/anxiety-love-watching-horror-movies_l_5d277587e4b02a5a5d57b59e.
Newspaper and Online Newspaper
Brody, J. E. (2007, December 11). Mental reserves keep brain agile. The New York Times. http://www.nytimes.com.
Thai References
สุพัตรา บุญมาก. (2552). ระบบสารสนเทศทางการบัญชีการพัฒนาระบบ. กรุงเทพฯ : โรงพิมพ์แห่งจุฬาลงกรณ์มหาวิทยาลัย.

วินัย ปัญจขจรศักดิ์, แสงสุข พิทยานุกุล และมะลิวรรณ กิจวาท. (2026). การพัฒนาโมเดลเชิงโครงสร้างความตั้งใจเป็นผู้ประกอบการด้วย BOSI DNA ในสถาบันอุดมศึกษาเอกชนไทย. วารสารการบัญชีและการจัดการ, 18(1), 173–189.

5. Research Involving Human Participants

For management, accounting, or business studies involving human subjects (e.g., questionnaires, interviews), the welfare of participants must be respected. The ethical handling of human participants should be fully stated by the authors in their manuscript. Before the reference list, there should be a "Declarations" section that includes a statement describing the ethics approval related to employing human participants in research.

Example phrasing:
"All procedures performed in studies involving human participants were in accordance with the ethical standards of the Mahasarakham University Ethics Committee. The study was approved by the Mahasarakham University Ethics Committee (No. XXX/20XX)."

6. Policy on the Use of Artificial Intelligence (AI)

Authors must explicitly disclose any use of generative AI or AI-assisted technologies in the writing process at the time of submission. These tools may be used solely to enhance readability and language, under strict human oversight. Authors are fully responsible for verifying all content, as AI can produce incorrect or biased information. AI tools must not be listed as authors or co-authors under any circumstances. A formal disclosure statement regarding AI usage must be included at the end of the manuscript upon initial submission.