JATG - Author Guidelines

Author Guidelines

The Journal of Accounting, Transparency and Governance (JATG) welcomes original research manuscripts that make meaningful contributions to the fields of accounting, financial transparency, and organizational governance. Authors are strongly encouraged to read these guidelines carefully before submitting a manuscript. Submissions that do not comply with these guidelines may be returned without review.

1. Scope and Eligibility

JATG publishes original research articles that have not been previously published and are not under consideration for publication elsewhere. Manuscripts may be submitted in English or Bahasa Indonesia. The journal particularly welcomes empirical, theoretical, and conceptual contributions from scholars, researchers, practitioners, and postgraduate students.

All submitted manuscripts must be original and free from plagiarism. A similarity index of no more than 20% (excluding references) is required, as verified by iThenticate or Turnitin. Manuscripts exceeding this threshold will be returned to authors prior to review.

2. Types of Manuscript Accepted

Word count excludes the title, abstract, keywords, tables, figures, and references.

3. Manuscript Structure

Manuscripts must follow the structure outlined below. Each section should begin on a new line; do not use section breaks or page breaks between sections.

3.1 Title

The title must be concise, informative, and reflect the core content of the manuscript. The title should not exceed 15 words. Use title case (capitalize the first letter of each major word). Avoid abbreviations and formulae in the title.

3.2 Authors and Affiliations

List all authors' full names (without academic titles) followed by their institutional affiliation, city, country, and email address. Indicate the corresponding author with an asterisk (*) and provide their email address and WhatsApp number to facilitate editorial communication. For blind review purposes, author information must be entered only in the submission metadata — do not include names or affiliations in the manuscript file.

3.3 Abstract

The abstract must be written in a single paragraph of 150–250 words. It should concisely describe: (1) the research objective or problem, (2) the methodology employed, (3) the main findings, and (4) the practical or theoretical implications. Avoid citations in the abstract. Provide an abstract in both English and Bahasa Indonesia.

3.4 Keywords

Provide 4 to 6 keywords that accurately reflect the content of the manuscript. Keywords should be listed in alphabetical order, separated by semicolons. Avoid using words already present in the title.

3.5 Introduction

The introduction should clearly present: (1) the research background and motivation, (2) identification of the research gap in existing literature, (3) the research objectives and questions, and (4) a brief outline of the paper's structure. The introduction should be written without sub-headings. Avoid extensive literature review in this section.

3.6 Literature Review and Hypothesis Development

This section should review relevant prior studies and theoretical frameworks underpinning the research. For quantitative research, hypotheses must be clearly stated and logically derived from the theoretical framework. For qualitative or conceptual research, this section may present the conceptual framework instead.

3.7 Research Method

This section must provide sufficient detail to allow replication of the study. It should describe: (1) research design and approach, (2) population and sampling procedures, (3) data collection methods and instruments, (4) variable operationalization and measurement, and (5) analytical techniques. For studies involving human subjects, authors must confirm compliance with ethical research standards.

3.8 Results and Discussion

Present the findings clearly and systematically using tables, figures, or narrative text. The discussion should interpret the results in relation to the research objectives, theoretical framework, and prior literature. Authors should highlight the novelty and significance of their findings, as well as their limitations.

3.9 Conclusion

The conclusion should summarize the main findings and their implications for theory, practice, and policy. Provide clear recommendations for practitioners, policymakers, or future researchers. Acknowledge the limitations of the study. The conclusion should be written as a prose narrative, not as a numbered list.

3.10 Acknowledgements (if applicable)

Acknowledge funding sources, institutional support, or individuals who contributed to the research but do not meet authorship criteria. Include grant numbers where applicable.

3.11 Author Contributions

Authors must declare individual contributions using the CRediT (Contributor Roles Taxonomy) framework. Example roles include: Conceptualization, Data Curation, Formal Analysis, Funding Acquisition, Investigation, Methodology, Project Administration, Resources, Software, Supervision, Validation, Visualization, Writing – Original Draft, Writing – Review & Editing.

3.12 Conflict of Interest Statement

Authors must disclose any financial or non-financial interests that could be perceived as influencing the research. If no conflict exists, state: "The authors declare no conflict of interest."

3.13 References

List only sources cited in the text. References must follow APA 7th Edition style. A minimum of 20 references is required, of which at least 80% should be from journal articles published within the last 10 years. References to textbooks should be minimized (<20%). Use of reference management software (Mendeley, Zotero, or EndNote) is strongly recommended.

4. Manuscript Formatting

5. Tables and Figures

1. Tables and figures must be embedded within the manuscript at the appropriate location in the text (not at the end of the document).
2. All tables and figures must be numbered consecutively using Arabic numerals (e.g., Table 1, Figure 1).
3. Table titles are placed above the table; figure captions are placed below the figure.
4. Tables must use only horizontal lines (no vertical or internal column lines). Use row lines for the header and footer only.
5. If adapted or reproduced from another source, the original source must be cited below the table/figure.
6. Figures must be submitted at a minimum resolution of 300 dpi. Use high-contrast, print-quality graphics.

6. Equations and Statistical Notation

Equations must be numbered consecutively in parentheses at the right margin (e.g., Eq. 1). Use standard notation and define all variables and symbols upon first use. Equations should be formatted using the Microsoft Word Equation Editor or MathType — do not submit equations as images.

7. Citation and Reference Style (APA 7th Edition)

All in-text citations and references must follow APA 7th Edition. Examples are provided below.

In-text Citations

Reference List Examples

8. Ethical Requirements

1. Originality: The manuscript must be the authors' original work and must not have been published previously in any form or language.
2. No simultaneous submission: The manuscript must not be under review at another journal while submitted to JATG.
3. Data integrity: Authors must not fabricate, falsify, or selectively report data. Raw data may be requested by the editorial team during the review process.
4. Authorship: All listed authors must have made a substantial intellectual contribution to the work. Honorary or gift authorship is not permitted.
5. Ethical approval: Research involving human subjects, surveys, or sensitive data must confirm that appropriate ethical clearance has been obtained and reference the approval in the manuscript.
6. AI-generated content: The use of generative AI tools (e.g., ChatGPT) for writing manuscript content is not permitted. AI tools may be used for language editing, but this must be declared in the acknowledgements section.

9. Submission Process

1. All manuscripts must be submitted through the OJS online submission system at accounting.imarjournal.org. Email submissions are not accepted.
2. Authors must register an account before submitting. Existing users may log in directly.
3. The manuscript file submitted for review must be anonymized: remove all author names, affiliations, and any identifying information from the document. Author details should be entered only in the submission metadata fields.
4. A cover letter must be uploaded as a supplementary file. The cover letter should include: (a) the title of the manuscript, (b) a statement of originality, (c) a brief justification of the manuscript's contribution to the field, and (d) confirmation that all authors have approved the submission.
5. Authors must provide a WhatsApp number for the corresponding author in the submission comments. This facilitates timely communication during the editorial process.

10. Review Process and Decision

All manuscripts undergo double-blind peer review by a minimum of two independent reviewers with relevant expertise. The editorial team reserves the right to desk-reject manuscripts that do not meet the minimum quality or scope requirements prior to peer review.

Following peer review, the editor will notify the corresponding author of one of the following decisions:

1. Accepted without revision
2. Accepted with minor revision — revisions required within 14 days
3. Major revision required — revisions required within 30 days
4. Rejected — manuscript does not meet the journal's standards

Authors are required to submit a response letter addressing each reviewer comment point by point when submitting a revised manuscript. Revised manuscripts that do not include a response letter will not be processed.

11. Article Processing Charge (APC)

JATG operates as a fully open-access journal. To cover editorial and publication costs, an Article Processing Charge (APC) of IDR 350,000 is applicable upon acceptance of the manuscript. The APC is not charged at the submission stage. Authors from low-income institutions may apply for a waiver by contacting the editorial office prior to submission.

12. Copyright and Licensing

Authors retain copyright of their work. Upon acceptance, authors grant JATG a license to publish the article under a Creative Commons Attribution 4.0 International (CC BY 4.0) license. Under this license, anyone may freely share, adapt, and build upon the work for any purpose, provided appropriate credit is given to the original authors and the journal.

Authors are permitted to self-archive the accepted manuscript in institutional repositories or personal websites, provided the published version or a link to it is also included.

13. Contact

For queries regarding manuscript submissions or editorial policies, please contact the Editorial Office of JATG:

Email: editor@imarjournal.org
Website: accounting.imarjournal.org
Publisher: International Multidisciplinary Academic Research (IMAR)

Submission Checklist

Authors must confirm all items in the following checklist before submitting a manuscript via the OJS system. The checklist will be presented to authors during the online submission process and must be completed in full before the submission can be finalized.

A. Originality and Authorship

1. The manuscript has not been previously published and is not currently under review by any other journal or publication. All co-authors have approved the submission and agree to be accountable for the work.
2. The manuscript is an original work. All sources of ideas, text, data, figures, and tables drawn from other works have been properly cited in accordance with APA 7th Edition.

B. Manuscript Format and Structure

3. The manuscript file is in Microsoft Word (.docx) format and follows the JATG Manuscript Template, including correct font (Times New Roman 12pt), margins (2.5 cm all sides), line spacing (1.5), and required section structure.
4. The manuscript word count is within the required range for the submission type:
   — Research Article: 5,000–8,000 words
   — Systematic Review / Bibliometric Article: 5,000–9,000 words
   — Community Service Report (Laporan PKM): 3,500–6,000 words
   (Word count excludes title, abstract, keywords, tables, figures, and references.)
5. The manuscript file is fully anonymized for double-blind peer review. All author names, institutional affiliations, acknowledgements, and self-identifying references have been removed from the manuscript file. Author details have been entered only in the OJS submission metadata fields.

C. Abstract and Keywords

6. The abstract is written in English (and Bahasa Indonesia if the manuscript language is Indonesian), is between 150–250 words, and covers: research objective, methodology, main findings, and implications or conclusions.
7. Between 4 and 6 keywords are provided in English, listed alphabetically and separated by semicolons. Keywords do not repeat words already in the title.

D. References and Citations

8. All references follow APA 7th Edition format consistently. A minimum of 20 references are included, of which at least 80% are from peer-reviewed journals published within the last 10 years.
9. All cited sources have been independently read and verified by the authors. No AI-generated references have been included without independent verification.

E. Plagiarism and Originality

10. The manuscript has been checked for plagiarism. The similarity index does not exceed 20% (excluding references, abstract, and standard phrases). A Turnitin or iThenticate similarity report is available and can be provided upon request by the editor.

F. Tables, Figures and Supplementary Files

11. All tables and figures are numbered sequentially, have clear and descriptive captions, and are cited in the manuscript text. Tables are formatted in plain text (not as images). All figures are of sufficient resolution for publication.

G. Ethics, Funding and Conflicts of Interest

12. If the research involved human subjects, surveys, or sensitive personal data: ethical approval has been obtained from the relevant IRB or ethics committee, and the approving body name and approval number are stated in the manuscript.
13. All funding sources are disclosed in the Acknowledgements or Funding section. Any conflicts of interest (financial or non-financial) are declared. If no conflict exists, the statement "The authors declare no conflict of interest" is included.
14. If AI writing tools were used (e.g., for language editing): their use is disclosed in the Acknowledgements. AI tools were not used to generate research content, data, results, or conclusions.

H. Journal Policies

15. I have read and agree to the JATG Author Guidelines, Publication Ethics, Plagiarism Policy, and Open Access Statement.
16. I understand that the Article Processing Charge (APC) is payable only upon acceptance — IDR 350,000 for domestic authors or USD 30 for international authors. There is no submission fee.