Author Guidelines

1. Journal Overview

Journal of Accounting, Business, Governance and 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.

Before you begin: review our one-page Submission Checklist for a quick summary of manuscript structure, formatting, referencing, and required declarations before preparing your submission in detail.

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 3,500–6,000 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
  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

Manuscripts must follow the ABGS Journal Template exactly, including font (Garamond), font sizes, and paragraph spacing as specified in the template. Do not substitute a different font or spacing.

  • File format: Microsoft Word (.docx)
  • 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 in the Declarations section.

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.

15. Declarations and Ethical Statements

All submissions must include a Declarations section placed before the References. Include only the headings relevant to your study; where a declaration does not apply, write “Not applicable.”

  1. Funding — e.g., “This research received no external funding.”
  2. Conflict of Interest — e.g., “The authors declare no conflict of interest.”
  3. Ethics Approval — state whether ethical approval was obtained, or explain why it was not required.
  4. Consent to Participate — confirm informed consent was obtained where human participants are involved.
  5. Consent for Publication — confirm consent for publication of anonymized findings, where relevant.
  6. Data Availability — describe data availability, or state confidentiality/legal restrictions.
  7. Authors’ Contributions — specify each author’s contribution (or, for single-authored papers, the author’s own contributions).
  8. Clinical Trial Number — provide the registration number, or state “Not applicable.”
  9. Use of Artificial Intelligence — disclose any generative AI tools used in manuscript preparation. Acceptable uses are limited to language editing and clarity improvement under full human oversight; AI tools must not be used to generate data, conduct analysis, or produce scientific conclusions.