Journal of Contemporary Information Technology,

Management, and Accounting

Vol. 1 No. 1, Jan xxxx
ISSN: 2715-677X (online)
pp.

Template for Preparing Article for Journal of Contemporary

Information Technology, Management, and Accounting ← 16pt,
Times New Roman, Bold
Author1, Author2 ← 12pt, Times New Roman, Bold
1)
Author Institution, Name of Street, Village/District/Regency, City, ZIP/Postal Code, Province/State, Country
←10pt, Times New Roman, Italic
Email:
2)
Author Institution, Name of Street, Village/District/Regency, City, ZIP/Postal Code, Province/State, Country
Email:

ARTICLE INFO ABSTRACT

Article history: Abstract should include the research topic or problem, purpose of the
Received: research, meth-od of the research, results, and implication. In one
Revised: paragraph between 150 – 200 word. Above the article, justify, Times
Accepted: New Roman 10. Abstract should include the research topic or
problem, purpose of the research, meth-od of the research, results,
and implication. In one paragraph between 150 – 200 word. Above
the article, justify, Times New Roman 10. Abstract should include
the research topic or problem, purpose of the research, meth-od of
Key words:
the research, results, and implication. In one paragraph between 150
– 200 word. Above the article, justify, Times New Roman 10.
Abstract should include the research topic or problem, purpose of the
research, meth-od of the research, results, and implication. In one
paragraph between 150 – 200 word. Above the article, justify, Times
New Roman 10.

1. INTRODUCTION outset of articles substance containing topics,

Introduction is written without subtitles/ sub
chapters and stating the outset of articles
substance containing topics, gap phenomena/
research gap/ theoretical gap, problems,
objectives, originality, grand theory/ theory used
in the study, and hypothesis formulation (Ball et
al. 2012). Introduction offers theoretical
concepts, ideas, and presents the findings of
previous research as comparators, as well as the
strengthening, enrichment and refinement of
discussion, analysis and interpretation. The
presentation should be coherent chronologically
and the logical relationship between one
paragraph and the following paragraph should be
clear.
Blay et al. (2011) introduction is written
without subtitles/ sub chapters and stating the
gap phenomena/ research gap/ theoretical gap,
problems, objectives, originality, grand theory/
theory used in the study, and hypothesis
formulation. Introduction offers theoretical
concepts, ideas, and presents the findings of
previous research as comparators, as well as the
strengthening, enrichment and refinement of
discussion, analysis and interpretation. The
presentation should be coherent chronologically
and the logical relationship between one
paragraph and the following paragraph should be
clear (Watkins et al. 2004; Gul et al. 2003).
Introduction is written without subtitles/
sub chapters and stating the outset of articles
substance containing topics, gap phenomena/
research gap/ theoretical gap, problems,
objectives, originality, grand theory/ theory used
in the study, and hypothesis formulation.
Journal of Contemporary Information Technology,
Management, and Accounting
Vol. 1 No. 1, Jan xxxx
ISSN: 2715-677X (online)
pp.
Introduction offers theoretical concepts, ideas,
and presents the findings of previous research as
comparators, as well as the strengthening,
enrichment and refinement of discussion,
analysis and interpretation (Ravichandran et al.
2009; Chen et al. 2014). The presentation should
be coherent chronologically and the logical
relationship between one paragraph and the
following paragraph should be clear.
2. THEORETICAL FRAMEWORK AND
HYPOTHESES
It describes the previously related
studies as the primary sources. The use of
secondary sources of references should not
dominate the total references. Quotation should
be maximally one paragraph and/ or the gist of
the quoted sources. It describes the previously
related studies as the primary sources. Dehning
et al. (2003) the use of secondary sources of
references should not dominate the total
references. Quotation should be maximally one
paragraph and/ or the gist of the quoted sources.
It describes the previously related studies as the
primary sources. The use of secondary sources
of references should not dominate the total
references (Bharadwaj et al. 1999). Quotation
should be maximally one paragraph and/ or the
gist of the quoted sources.
It describes the previously related
studies as the primary sources (Venkatesh and
Davis 2000). The use of secondary sources of
references should not dominate the total
references. Venkatesh et al. (2003) quotation
should be maximally one paragraph and/ or the
gist of the quoted sources. It describes the
previously related studies as the primary sources.
The use of secondary sources of references
should not dominate the total references (Davis
1989; Davis et al. 1989; Davis and Venkatesh
1996). Quotation should be maximally one
paragraph and/ or the gist of the quoted sources.
It describes the previously related studies as the
primary sources. The use of secondary sources
of references should not dominate the total
references. Quotation should be maximally one
paragraph and/ or the gist of the quoted sources.
3. RESEARCH METHOD
Method is the sufficient information for
the reader to follow the research flow well, so
that the reader who will examine or develop
similar research obtains the description of the
research steps. This section describes the types
of research and data types, population and
sample, operational research variables, the data
used (types and sources), data collection
technique, and data analysis technique (model
analysis).
Method is the sufficient information for
the reader to follow the research flow well, so
that the reader who will examine or develop
similar research obtains the description of the
research steps. This section describes the types
of research and data types, population and
sample, operational research variables, the data
used (types and sources), data collection
technique, and data analysis technique (model
analysis).
4. RESULT AND DISCUSSION
The results are presented systematically,
written without sub-chapters and written out
completely in advance, then the author writes
result discussion. Leuz and Wysocki (2016)
result narration contains the information, which
is taken from the data, does not tell the data as it
is, but tell the meaning of the data or
information. For the information clarification
purposes, author can add tables, images, etc. In
addition, the results also present the items listed
in the research objectives or the results of
hypothesis examination which is proposed along
with each step taken to the examination as
written in the method section (Dechow et al.
2010; Kothari 2001).
Venkatesh and Bala (2008) discussion
suggests results interpretation, argument
development by linking the results, theories, and
opinions, including the comparison with
previous research results. It is also important to
raise the possibility of their research results
contribution to the development of science. This
section does not rewrite the data on the research
results (Barney et al. 2011; Wade and Hulland
2004).
Journal of Contemporary Information Technology,
Management, and Accounting
Vol. 1 No. 1, Jan xxxx
ISSN: 2715-677X (online)
pp.
5. CONCLUSION, IMPLICATION, SUGGESTION,
AND LIMITATIONS
It is the closing of the article which
reflects the essence and reasoning of the research
by the writer. It is also logically based on the
evidence taken from, and presented by the writer
in paragraphs. Implication, limitations, and
suggestions are also presented in paragraphs
without numbering.
REFERENCES
Ball, R., S. Jayaraman, and L. Shivakumar.
2012. Audited financial reporting and
voluntary disclosure as complements: A
test of the Confirmation Hypothesis.
Journal of accounting and economics
53:136–166.
Barney, J. B., D. J. Ketchen Jr, and M. Wright.
2011. The future of resource-based
theory: revitalization or decline?
Journal of management 37 (5):1299-
1315.
Bharadwaj, A. S., S. G. Bharadwaj, and B. R.
Konsynski. 1999. Information
technology effects on firm performance
as measured by Tobin's q. Management
Science 45 (7):1008-1024.
Blay, A. D., M. A. Geiger, and D. S. North.
2011. The auditor's going-concern
opinion as a communication of risk.
Auditing: A Journal of Practice &
Theory 30 (2):77-102.
Chen, Y., A. L. Smith, J. Cao, and W. Xia. 2014.
Information technology capability,
internal control effectiveness, and audit
fees and delays. Journal of Information
Systems 28 (2):149-180.
Davis, F. D. 1989. Perceived Usefulness,
Perceived Ease of Use, and User
Acceptance of Information Technology.
MIS Quarterly 13 (3):319-340.
Davis, F. D., R. P. Bagozzi, and P. R. Warshaw.
1989. User Acceptance of Computer
Technology: A Comparison of Two
Theoretical Models. Management
Science 35 (8):982-1003.
Davis, F. D., and V. Venkatesh. 1996. A critical
assessment of potential measurement
biases in the technology acceptance
model: three experiments. International
Journal of Human-Computer Studies 45
(1):19-45.
Dechow, P., W. Ge, and C. Schrand. 2010.
Understanding earnings quality: A
review of the proxies, their determinants
and their consequences. Journal of
accounting and economics 50 (2–
3):344-401.
Dehning, B., V. J. Richardson, and R. W. Zmud.
2003. The value relevance of
announcements of transformational
information technology investments.
MIS Quarterly 27 (4): 637–656.
Gul, F. A., C. J. Chen, and J. S. Tsui. 2003.
Discretionary accounting accruals,
managers' incentives, and audit fees.
Contemporary Accounting Research 20
(3):441-464.
Kothari, S. 2001. Capital markets research in
accounting. Journal of accounting and
economics 31 (1):105-231.
Leuz, C., and P. D. Wysocki. 2016. The
Economics of Disclosure and Financial
Reporting Regulation: Evidence and
Suggestions for Future Research.
Journal of accounting research 54
(2):525-622.
Ravichandran, T., Y. Liu, S. Han, and I. Hasan.
2009. Diversification and firm
performance: Exploring the moderating
effects of information technology
spending. Journal of Management
Information Systems 25 (4):205–240.
Venkatesh, V., and H. Bala. 2008. Technology
acceptance model 3 and a research
agenda on interventions. Decision
sciences 39 (2):273-315.
Venkatesh, V., and F. D. Davis. 2000. A
theoretical extension of the technology
acceptance model: Four longitudinal
field studies. Management Science 46
(2):186-204.
Venkatesh, V., M. G. Morris, G. B. Davis, and
F. D. Davis. 2003. User Acceptance of
Information Technology: Toward a
Unified View. MIS Quarterly 27
(3):425-478.
Wade, M., and J. Hulland. 2004. Review: The
resource-based view and information
Journal of Contemporary Information Technology,
Management, and Accounting
Vol. 1 No. 1, Jan xxxx
ISSN: 2715-677X (online)
pp.

systems research: Review, extension,

and suggestions for future research. MIS
Quarterly 28 (1):107-142.
Watkins, A. L., W. Hillison, and S. E.
Morecroft. 2004. Audit quality: A
synthesis of theory and empirical
evidence. Journal of Accounting
Literature 23:153-193.