Author Fees

The Journal of Accounting, Business, Governance and Sustainability (ABGS) is an international, open-access academic journal. In line with its mission to advance high-quality research in accounting, governance, and sustainability, ABGS charges a modest article processing charge (APC) of USD 400 to cover essential administrative and operational expenses associated with manuscript processing and publication.

This policy is designed to ensure that all researchers, regardless of institutional affiliation, geographic location, or funding availability, are able to disseminate their work to a global audience without undue financial barriers.

APC waivers and discounts are available for authors from low- and lower-middle-income countries, early-career researchers, and authors who can demonstrate financial hardship. Requests for waivers or discounts are evaluated on a case-by-case basis and do not influence editorial decisions.

Waiver and discount requests are evaluated on a case-by-case basis by one of the associate editors, based on the author's stated country of residence, career stage, and any documented financial hardship. The associate editor's waiver decision is made independently of, and does not involve, the handling editor responsible for the manuscript's peer review and editorial decision. Waiver status has no bearing on editorial outcome.