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Author Guidelines

1. Journal Overview

Accounting, Business, Governance & Sustainability (ABGS) is an international, peer-reviewed journal publishing high-quality research at the intersection of business, accounting, finance, corporate governance, sustainability (ESG), and emerging technologies. The journal prioritizes theoretically grounded, methodologically rigorous, and policy-relevant contributions with global relevance, with particular attention to emerging and transitional economies.

2. Types of Manuscripts Accepted

  • Original Research Articles (empirical or analytical)
  • Review Articles (systematic, bibliometric, or narrative)
  • Conceptual Papers (theory development or integration)
  • Methodological Papers
  • Policy and Practice Analyses
  • Short Research Notes (by invitation or editorial decision)

3. Manuscript Length

Manuscript Type Recommended Length
Research Articles 6,000–9,000 words
Review Articles 7,000–10,000 words
Conceptual Papers 6,000–8,000 words
Policy Papers 4,000–6,000 words

(Word count includes references but excludes tables and figures.)

4. Manuscript Structure

All manuscripts should be prepared in clear academic English and follow this structure:

  1. Title Page (submitted separately for double-blind review)
  2. Abstract (200–250 words)
  3. Keywords (5–10 keywords)
  4. Introduction
  5. Literature Review and Theoretical Framework
  6. Methodology / Research Design (if applicable)
  7. Results / Findings
  8. Discussion
  9. Conclusion and Implications
  10. Limitations and Future Research
  11. References
  12. Appendices (if applicable)

5. Abstract and Keywords

  • Abstracts must clearly state the purpose, methodology, key findings, and contributions.
  • Keywords should be specific, internationally searchable, and aligned with Scopus indexing standards.

6. Formatting and Style

  • File format: Microsoft Word (.docx)
  • Font: Times New Roman, 12-point
  • Spacing: Double-spaced
  • Margins: 1 inch (2.54 cm)
  • Page numbers: Bottom center
  • Headings: Numbered (1., 1.1., 1.1.1)

7. Referencing Style

ABGS follows the APA (7th edition) referencing style. In-text citations must be accurate and consistent. All references must be complete and include DOIs where available. Authors are encouraged to cite recent, high-quality international literature.

8. Ethical Standards and Research Integrity

ABGS adheres to the guidelines of the Committee on Publication Ethics (COPE). Authors must ensure originality, proper citation, ethical approval where applicable, and transparency in data collection and analysis. All submissions are screened using plagiarism detection software.

9. Data Availability and Replicability

  • Provide data availability statements where applicable
  • Share datasets and code subject to confidentiality constraints
  • Ensure methodological transparency to support replicability

10. Use of Artificial Intelligence (AI)

Authors must disclose any use of AI tools beyond language editing. Acceptable uses include language polishing and grammar improvement. Unacceptable uses include generating original research ideas, data, or analysis without author oversight. A brief AI Use Statement must be included where relevant.

11. Conflict of Interest and Funding Disclosure

Authors must declare any potential conflicts of interest and all sources of funding. If none exist, authors should state: “The authors declare no conflict of interest.”

12. Peer Review Process

  • Double-blind peer review
  • At least two independent reviewers per manuscript
  • Evaluation based on originality, rigor, clarity, and relevance

13. Submission Declaration

Submission implies that the manuscript is original, not under consideration elsewhere, approved by all authors, and compliant with ethical and publishing standards.

14. Copyright and Licensing

ABGS operates under an open-access model and publishes all articles under the Creative Commons Attribution (CC BY 4.0) License, allowing unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Submission Preparation Checklist

All submissions must meet the following requirements.

  • This submission meets the requirements outlined in the Author Guidelines.
  • This submission has not been previously published, nor is it before another journal for consideration.
  • All references have been checked for accuracy and completeness.
  • All tables and figures have been numbered and labeled.
  • Permission has been obtained to publish all photos, datasets and other material provided with this submission.

Articles

Secti

The Articles section publishes original, high-quality scholarly research that makes a substantive contribution to knowledge in accounting, business, finance, corporate governance, sustainability (ESG), and related interdisciplinary fields. This section serves as the journal’s core outlet for empirically grounded, theoretically informed, and methodologically rigorous studies with clear academic and practical relevance.

ABGS welcomes quantitative, qualitative, and mixed-methods research, including but not limited to econometric analyses, case studies, surveys, experiments, archival research, and analytical modeling. Submissions must demonstrate strong theoretical foundations, clearly articulated research questions or hypotheses, robust research design, and transparent data analysis.

Articles should contribute by advancing theory, testing or refining existing frameworks, introducing novel empirical evidence, or offering policy-relevant insights, particularly in emerging, transitional, and global contexts. Manuscripts that are purely descriptive or lack analytical depth will not be considered.

All articles are subject to double-blind peer review by at least two independent reviewers and are evaluated based on originality, rigor, clarity, coherence, and contribution to the literature. Submissions must comply with APA (7th edition) referencing standards and engage with recent, high-quality international research.

The recommended length for articles is 6,000–9,000 words, inclusive of references and excluding tables and figures. Authors must adhere to ABGS policies on research ethics, data transparency, conflict of interest disclosure, and responsible use of artificial intelligence.

Review Article

The Review Articles section publishes high-quality, critical, and integrative reviews that synthesize and evaluate existing scholarship in accounting, business, corporate governance, sustainability (ESG), and related interdisciplinary fields. This section aims to advance theoretical understanding, identify research gaps, and set future research agendas.

ABGS welcomes systematic literature reviews, bibliometric and scientometric analyses, and theoretical or narrative reviews, provided they demonstrate methodological rigor, transparency, and clear scholarly contribution. Systematic and bibliometric reviews must explicitly describe data sources, inclusion and exclusion criteria, analytical techniques, and replication procedures. Narrative and conceptual reviews should present a well-structured analytical framework and offer critical insights beyond descriptive summaries.

Review articles should make a substantive contribution by consolidating fragmented literature, resolving inconsistencies in prior findings, developing new conceptual models, or proposing directions for future empirical and theoretical research. Submissions that merely summarize existing studies without critical analysis will not be considered.

All review articles undergo double-blind peer review and are evaluated based on originality, methodological rigor, coherence, clarity of synthesis, and relevance to the journal’s scope. Manuscripts must adhere to APA (7th edition) referencing style and demonstrate engagement with recent, high-quality international literature.

The recommended length for review articles is 7,000–10,000 words, inclusive of references and excluding tables and figures. Authors must comply with ABGS ethical standards, data transparency requirements (where applicable), and AI-use disclosure policies.

Policy Papers

The Policy Papers section publishes analytically grounded contributions that examine, evaluate, and inform public policy, regulatory frameworks, governance practices, and institutional reforms in accounting, business, finance, corporate governance, sustainability (ESG), and related domains. This section aims to bridge academic research and real-world decision-making by providing evidence-based insights with clear policy relevance.

Policy papers should be problem-driven and explicitly articulate the policy context, objectives, stakeholders, and implications. Submissions may draw on empirical evidence, comparative analysis, legal and regulatory review, institutional analysis, or structured synthesis of existing research. While full empirical testing is not mandatory, arguments must be analytical, transparent, and grounded in credible evidence.

Contributions are expected to offer clear policy recommendations, implementation considerations, and discussion of trade-offs, feasibility, and potential unintended consequences. Papers that are purely descriptive, advocacy-based, or opinion pieces without analytical support will not be considered.

All policy papers are subject to double-blind peer review and are evaluated on policy relevance, analytical rigor, clarity of argumentation, originality, and contribution to scholarly and practitioner debates. Manuscripts must follow APA (7th edition) referencing standards and comply with ABGS ethical, disclosure, and AI-use policies.

The recommended length for policy papers is 3,500–6,000 words, inclusive of references and excluding tables and figures.

Conceptual Papers

The Conceptual Papers section publishes original scholarly contributions that advance, refine, or integrate theory in accounting, business, corporate governance, sustainability (ESG), and related interdisciplinary fields. This section is dedicated to theory-driven work that develops new conceptual frameworks, extends existing theories, or offers novel theoretical syntheses with clear implications for future research and practice.

Conceptual papers must be analytical and theory-focused, grounded in an in-depth and critical engagement with the relevant literature. While empirical data are not required, submissions should go beyond narrative discussion by offering clear constructs, propositions, relationships, or models that enhance theoretical understanding. Manuscripts that are purely speculative, descriptive, or opinion-based without rigorous conceptual development will not be considered.

Contributions should demonstrate theoretical originality, internal coherence, and relevance to contemporary academic and policy debates. Authors are encouraged to explicitly articulate how their conceptual contributions inform empirical research agendas, methodological choices, or practical and policy-oriented applications.

All conceptual papers are subject to double-blind peer review and are evaluated based on originality, theoretical rigor, clarity of argumentation, coherence of the proposed framework, and contribution to the literature. Submissions must adhere to APA (7th edition) referencing standards and comply with ABGS ethical, disclosure, and responsible AI-use policies.

The recommended length for conceptual papers is 6,000–8,000 words, inclusive of references and excluding tables and figures.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.