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

(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.