Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October of every year and sponsored by Malangkuçeçwara School of Economics (MCE) in Indonesia. It is listed in ULRICH'S Periodicals Directory of Accounting and Management Studies with Print ISSN No. 0216-423X, Online ISSN No. 2622-2167 and listed in Australian Business Deans Council Journal Rankings List 2013. It is also full indexed in EBSCO "Business Source Premier" databases