Author Guidelines

Author Guidelines

Authors are invited to submit manuscripts to the Journal of Strategic Behaviour Accounting (JSBA). JSBA publishes scholarly articles in the fields of accounting, strategic management accounting, behavioural accounting, auditing, governance, sustainability and ESG accounting, accounting information systems, banking and financial institutions, and digital transformation in accounting.

All submitted manuscripts will first be screened by the editorial team to ensure that they comply with the journal’s focus and scope, author guidelines, ethical standards, and minimum quality requirements. Manuscripts that do not meet these requirements may be rejected without external review. Manuscripts that pass the initial screening will be processed through a double-blind peer review by at least two independent reviewers before the editorial decision is made.

 

  1. Manuscript Submission

Manuscripts must be submitted through the journal’s online submission system. Authors are required to register and log in to the system before submitting their manuscript.

The corresponding author must ensure that:

  • the manuscript has not been previously published;
  • the manuscript is not under consideration by another journal;
  • all authors have approved the final version of the manuscript;
  • all authors have agreed to submit the manuscript to JSBA;

all required permissions have been obtained for any copyrighted materials, datasets, figures, tables, or other third-party content used in the manuscript.

A cover letter should be uploaded during submission. The cover letter should briefly explain the significance of the study, its relevance to the scope of JSBA, and confirm that the manuscript is original and not under review elsewhere.

 

  1. Language and File Format

Manuscripts may be written in English or Indonesian. However, authors are strongly encouraged to submit manuscripts in clear academic English to increase international readership and citation visibility.

Manuscripts must be submitted in Microsoft Word format: .doc or .docx.

Authors whose first language is not English are encouraged to have their manuscripts checked by a professional language editor before submission.

 

  1. Manuscript Structure

The manuscript should be prepared using a clear academic structure. The recommended structure is as follows:

Title Page

The title page should include:

  • title of the manuscript;
  • full names of all authors;
  • institutional affiliations of all authors;
  • email addresses of all authors;
  • ORCID ID of each author, if available;
  • name and email address of the corresponding author.

 Abstract

The abstract should be between 150 and 250 words and must be able to stand alone. It should briefly describe:

  • the purpose of the study;
  • the research method;
  • the main findings;
  • the theoretical and/or practical implications;
  • the conclusion.

 Keywords

Authors should provide 3 to 5 keywords that accurately represent the content of the manuscript.

Main Text

The main text should generally include:

  • Introduction
  • Literature Review and Hypothesis Development or Theoretical Background
  • Research Method
  • Results
  • Discussion
  • Conclusion
  • Implications, Limitations, and Suggestions for Future Research

The structure may be adjusted depending on the type of manuscript, but the manuscript must remain clear, systematic, and academically rigorous.

 

  1. Tables and Figures

Tables and figures must be numbered consecutively and referred to in the text.

Examples:

Table 1. Descriptive Statistics

Figure 1. Research Framework

Each table and figure must have a clear title. Authors must ensure that tables and figures are original, readable, and relevant to the manuscript. If tables or figures are adapted from other sources, proper citation and permission must be provided.

 

  1. References

JSBA uses the APA 7th edition reference style. Authors are encouraged to use reference management software such as Mendeley, Zotero, or EndNote.
All references cited in the text must appear in the reference list, and all references listed must be cited in the manuscript.

Authors are encouraged to cite recent and relevant literature, especially articles published within the last 10 years, from reputable journals, including indexed journals where appropriate. Each reference should include a DOI whenever available.

 

  1. Ethical Requirements

Authors must comply with ethical standards in scholarly publishing. By submitting a manuscript to JSBA, authors confirm that:

  • the manuscript is original and free from plagiarism;
  • the manuscript has not been published elsewhere;
  • the manuscript is not under consideration by another journal;
  • all authors have made substantial contributions to the work;
  • all authors have approved the submitted version;
  • all sources of funding have been properly disclosed;
  • any potential conflict of interest has been declared;
  • the use of artificial intelligence tools, if any, has been clearly disclosed.

Research involving human participants, organizations, confidential data, or sensitive information must comply with relevant ethical standards and legal requirements. If ethical approval was required, authors must include a statement confirming that approval was obtained from the appropriate ethics committee or institutional review board.

 

  1. Plagiarism Screening

All submitted manuscripts will be checked using plagiarism detection software. Manuscripts with significant similarity, unattributed text, or suspected plagiarism may be rejected at any stage of the editorial process.

Authors are responsible for ensuring proper citation, paraphrasing, and acknowledgment of all sources used in the manuscript.

 

  1. Conflict of Interest Statement

Authors must disclose any financial, professional, institutional, or personal relationships that could influence the research process, interpretation of results, or publication of the manuscript.

If there is no conflict of interest, authors should include the following statement:

The authors declare that there is no conflict of interest regarding the publication of this article.

 

  1. Funding Statement

Authors must disclose all sources of financial support for the research and/or preparation of the manuscript.

If the research did not receive specific funding, authors should include the following statement:

This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.

 

  1. Data Availability Statement

Authors are encouraged to provide a data availability statement in the manuscript. The statement should explain whether the data supporting the findings of the study are available and under what conditions.

Example:

The data supporting the findings of this study are available from the corresponding author upon reasonable request.

If the data cannot be shared due to confidentiality, ethical, or legal restrictions, authors should clearly state the reason.

 

  1. Use of Artificial Intelligence Tools

Authors must disclose any use of artificial intelligence tools, including generative AI tools, in the preparation of the manuscript. AI tools must not be listed as authors.

If AI tools were used, authors should include a statement describing the tool and its purpose, for example:

The authors used [name of AI tool] for language editing purposes. The authors have reviewed and approved the final version of the manuscript and take full responsibility for its content.

If no AI tools were used, authors may include:

The authors declare that no artificial intelligence tools were used in the preparation of this manuscript.

 

  1. Peer Review Process

JSBA applies a double-blind peer review process. The identities of authors and reviewers are kept confidential during the review process.

The editorial process consists of the following stages:

  • Initial Editorial Screening

The editorial team checks the manuscript’s suitability with the journal’s focus and scope, formatting, language quality, originality, and compliance with ethical requirements.

  • Peer Review

Manuscripts that pass the initial screening are reviewed by at least two independent reviewers with relevant expertise.

  • Editorial Decision

Based on the reviewers’ recommendations, the editor may decide:

  • Accept Submission
  • Revisions Required
  • Resubmit for Review
  • Decline Submission
  • Revision and Final Decision

Authors may be required to revise the manuscript based on reviewers’ comments. Revised manuscripts must be accompanied by a response letter explaining how each comment has been addressed.

The average processing time is as follows:

  • Initial editorial assessment: approximately 5 days
  • Peer review process: approximately 21 days
  • Publication process after acceptance: approximately 30 days
  1. Revision and Resubmission

Authors who receive a revision decision must submit:

  • the revised manuscript;
  • a response to reviewers;
  • a highlighted version of the manuscript, if requested by the editor.

The response to reviewers must clearly explain how each reviewer comment has been addressed. If authors disagree with a reviewer’s comment, they must provide a clear and respectful academic explanation.

 

  1. Proofreading and Publication

After acceptance, the manuscript will undergo final editing and proofreading. Authors may be asked to check the final proof before publication.

Once published, the article will be freely accessible online through the JSBA website.

 

  1. Article Processing Charge

JSBA does not charge any fees to authors. There are:

  • no submission fees;
  • no publication fees;
  • no open access fees;
  • no rapid review fees;
  • no other article processing charges.

All accepted articles are published free of charge.

 

  1. Copyright and Licensing

Authors retain the copyright of their published articles and grant JSBA the right of first publication.

All articles published in JSBA are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows others to share, copy, redistribute, remix, transform, and build upon the published work for any purpose, including commercial purposes, provided that appropriate credit is given to the original author(s), the original publication in JSBA is properly cited, a link to the license is provided, and derivative works are distributed under the same license.

 

  1. Submission Preparation Checklist

Before submitting a manuscript, authors must ensure that:

  • the manuscript follows the JSBA Author Guidelines;
  • the manuscript has not been previously published;
  • the manuscript is not under consideration by another journal;
  • the manuscript file is in Microsoft Word format;
  • the title, abstract, and keywords are clearly written;
  • all authors’ names, affiliations, emails, and ORCID IDs, if available, are included;
  • all references are cited in the text and listed in the reference list;
  • all references follow APA 7th edition style;
  • all tables and figures are numbered and titled properly;
  • permission has been obtained for any copyrighted material used;
  • conflict of interest statement is included;
  • funding statement is included;
  • data availability statement is included;
  • AI use statement is included, where applicable;
  • ethical approval statement is included, where applicable.