1. General Requirements
Originality: Submissions must be original, unpublished work and not currently under review by any other journal or conference.
Language: Manuscripts must be written in clear, grammatically correct English (US or UK spelling, but not a mix of both).
File Format: Submit manuscripts in Microsoft Word (.doc or .docx) format.
Formatting: Use 12-point Times New Roman font, double-spaced, with 1-inch (2.54 cm) margins on all sides.
2. Manuscript Structure
All manuscripts must be organized in the following sequence:
A. Title Page
Title: Must be concise, informative, and reflect the core research (e.g., "The Integration of Artificial Intelligence in Enhancing Audit Quality" or "Conceptual Frameworks in Green Accounting"). Avoid abbreviations in the title.
Author Information: Include the full names, affiliations (e.g., Department, University, City, Country), and email addresses of all authors. Clearly indicate the Corresponding Author with an asterisk (*).
B. Abstract and Keywords
Abstract: Provide a structured abstract of 150–200 words summarizing the background, objective, methodology, main findings, and conclusions. Do not include citations in the abstract.
Keywords: Provide 3 to 5 keywords immediately after the abstract, separated by semicolons (e.g., Audit Quality; Artificial Intelligence; Green Accounting; Internal Control).
C. Main Text
1. Introduction: Clearly state the research background, the specific problem or gap in the literature, the research objectives, and the significance of the study.
2. Literature Review / Theoretical Framework: Discuss relevant previous research and establish the theoretical foundation guiding the study.
3. Research Methodology: Detail the research design, data collection methods, sampling techniques, and analytical frameworks used. Ensure sufficient detail is provided so the study can be replicated.
4. Results and Discussion: Present the findings logically. Use tables and figures where appropriate. Discuss the results in the context of the established literature and theoretical framework.
5. Conclusion: Summarize the main findings without simply repeating the results. Address the research objectives, highlight the practical and theoretical implications, acknowledge the study's limitations, and suggest directions for future research.
3. Tables and Figures
Numbering: Number all tables and figures consecutively (e.g., Table 1, Table 2; Figure 1, Figure 2) as they appear in the text.
Titles: Provide a brief, descriptive title above each table and below each figure.
Clarity: Ensure all text within tables and figures is legible. Explain any abbreviations used in the footnotes of the table/figure.
4. Citations and References
Citation Style: Manuscripts must strictly adhere to the APA (American Psychological Association) 7th Edition format for both in-text citations and the reference list.
In-text Citations: Use the author-date format (e.g., Smith, 2024; Doe & Lee, 2025).
Reference List: Ensure every source cited in the text appears in the reference list, and vice versa. Arrange entries alphabetically by the first author's last name.
5. Ethical Declarations
Authors must include the following statements at the end of the manuscript, immediately preceding the reference list:
Funding Acknowledgment: Detail any financial support received for the research. If no funding was received, state: "This research received no external funding."
Competing Interests: Disclose any financial, personal, or professional relationships that could be perceived as a conflict of interest. If none exist, state: "The authors declare no competing interests."
Data Availability: State whether the datasets used and/or analyzed during the current study are available from the corresponding author on reasonable request.
6. Submission Process
Cover Letter: All submissions must be accompanied by a cover letter stating the manuscript's originality, its relevance to the journal's scope, and confirming that all authors have approved the final version.
Plagiarism Check: Manuscripts will undergo a similarity check using Turnitin or iThenticate. Submissions with a similarity index exceeding 30% (excluding references) will be returned to the authors immediately.
Use this notice if the journal or institution retains full copyright of the published work and does not allow unauthorized reproduction.
Copyright © [Year] [Name of Publisher or Institution]. All rights reserved.
No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests, write to the publisher at the address below:
[Email Address / Physical Address]
Use this notice if the journal allows authors to retain copyright but grants the public the right to read, share, and adapt the work under a Creative Commons license (very common in modern academic journals).
Copyright © [Year] by the Author(s).
This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License (CC BY 4.0). Readers are free to read, download, copy, distribute, print, search, or link to the full texts of these articles, provided that the original author(s) and source are properly credited.
To view a copy of this license, visit: http://creativecommons.org/licenses/by/4.0/
Use this brief notice for the footer of a journal website, conference page, or the bottom of an article's title page.
© [Year] [Name of Publisher or Institution]. All Rights Reserved.
If you need a statement in your author guidelines indicating that authors must transfer their copyright to the journal upon acceptance, use this:
Copyright Transfer:
Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement'. This transfer will ensure the widest possible dissemination of information. The copyright covers the exclusive rights to reproduce and distribute the article, including reprints, photographic reproductions, microfilm, or any other reproductions of similar nature, and translations.
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.
