Focus and Scope

JABE publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. This internationally peer-reviewed journal exclusively focuses on educational aspects in the business (accounting and financial management) and is inclusive to accounting topics as follows:

• Financial Accounting
• Managerial Accounting
• Public Sector Accounting
• Sharia Accounting
• Auditing
• Forensic Accounting
• Behavioral Accounting
• Taxation
• Capital Markets and Investments
• Accounting for Banking and Insurance
• Accounting for SMEs
• Accounting Information Systems
• Environmental Accounting
• Intellectual Capital
• Corporate Governance

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

1. All research articles submitted to JABE (Journal of Accounting and Business Education) will be reviewed by the Editorial Board to ensure that they fall within the scope of the subject matter treated by the journal and to verify that they comply with all formal editorial requirements. The Editorial Board reserves the right to reject articles that do not comply with the journal’s requirements. In such instances, the Editorial Board will not engage in polemics with the author concerning the reasons for rejection.
2. Submissions that pass initial review by the Editorial Board will be subject to a double-blind peer review by an expert in the field in which the research was conducted.The review process is carried out in approximately 3 weeks.
3. The reviewer’s report on the submission shall typically include:
   • a general evaluation of the research conducted and the paper’s argument, methodology and claims;
   • a principal judgment on whether the submission is suitable for publication;
   • a list of major errors or flaws, particularly in the author’s methodology;
   • suggestions for improvement.
4. At the discretion of the Editorial Board, the reviewer’s comments may be forwarded in part or in full to the author. Reviewers will be asked to provide one of the following recommendations:
   • publish with no major changes;
   • publish pending revision and approval by the Editorial Board (in this case the reviewer should provide suggestions for revision, specifying which changes are optional and which are compulsory);
   • subject to a second double-blind peer review;
   • ask the author to revise and resubmit;
   • reject outright.
5. After the peer review process, the members of the Editorial Board will evaluate the article in light of the reviewer’s report. At that time they will decide whether to reject the article, request that the author develop it further, or publish it.
6. Upon arriving at an affirmative decision on whether to publish an article, the Editorial Board will add the work in question to the editorial portfolio, where it will await publication in an upcoming issue. The author of the work in question will be notified when this happens.
7. When an article is rejected, the author will be notified in writing by the journal’s executive secretary.
8. When unable to reach a consensus about an article, the Editorial Board may subject it to a second peer-review (this may apply also to work that has been revised by the author at the Editorial Board’s request).
9. The review process usually takes four to six weeks. Accepted articles will usually be published in the order in which they pass the review process. The Editorial Board, however, reserves the right to determine the sequence in which articles are published.
10. All decisions regarding the publication of articles and the contents of any given issue are made at the meetings of the Editorial Board.
11. The preparation and publication of articles are handled by the journal’s editorial staff and shall consist of copy editing and reformatting so that the work in question conforms to the journal’s standards. Editorial corrections will be discussed with the author.

Publication Frequency

JABE (Journal of Accounting and Business Education) published twice a year (March and September).

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Archiving

This journal utilizes the e-deposit perpusnas library system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.

Publication Ethics

An article must be prepared and submitted in full compliance with not only national and international laws of ethics but also must respect common standards of ethics accepted by academicians. Therefore, all parties carry the responsibility for respecting principles of ethical standards. Please visit: Committee on Publication Ethics (COPE).

Author Responsibilities

• Author(s) must not contact persons involved in evaluation process during or before manuscript evaluation.
• Authors are expected to consider carefully the list and order of authors before submitting their manuscript and provide the definitive list of authors at the time of the original submission. The names of the individuals who do not contribute to the study must not be included among authors. All those who have made substantial contributions should be listed as co-authors. No author names can be added after submission. Where there are others who have participated in certain substantive aspects of the paper (e.g. language editing or medical writing), they should be recognized in the only acknowledgements section.
• If there is a conflict of interest regarding the study, the process under Conflict of Interest must be followed.
• Articles submitted to Jurnal Kajian Bimbingan dan Konseling must be original. Citations from other sources must be clearly stated. The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, that this has been appropriately cited or quoted and permission has been obtained where necessary.
• Proper acknowledgment of the work of others must always be given. Authors should cite publications that have influenced the reported work and that give the work appropriate context within the larger scholarly record. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source.
• Plagiarism takes many forms, from ‘passing off’ another’s paper as the author’s own paper, to copying or paraphrasing substantial parts of another’s paper (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical behavior and is unacceptable.
• Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.
• Raw data can be requested during the review process. In such a case, authors are asked to provide their raw data as soon as possible.
• Authors are responsible for obtained permissions from related individuals, organizations, etc., if necessary.
• A manuscript cannot be sent to more than one journal at a time for evaluation.
• If the work involves the use of animal or human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) have approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed.
• For human subjects, the author should ensure that the work described has been carried out in accordance with The Code of Ethics of the World Medical Association (Declaration of Helsinki) for experiments involving humans. All animal experiments should comply with the ARRIVE guidelines and should be carried out in accordance with the U.K. Animals (Scientific Procedures) Act 1986 and associated guidelines, or EU Directive 2010/63/EU on the protection of animals used for scientific purposes] URL
• Appropriate consents, permissions and releases must be obtained where an author wishes to include case details or other personal information or images of patients and any other individuals in publication. Written consents must be retained by the author and copies of the consents or evidence that such consents have been obtained must be provided to Jurnal Kajian Bimbingan dan Konseling on request.
• WAME define conflict of interest as “a divergence between an individual’s private interests (competing interests) and his or her responsibilities to scientific and publishing activities, such that a reasonable observer might wonder if the individual’s behavior or judgment was motivated by considerations of his or her competing interests”. All authors should disclose in their manuscript any financial and personal relationships with other people or organizations that could be viewed as inappropriately influencing (bias) their work.
• All sources of financial support for the conduct of the research and/or preparation of the article should be disclosed, as should the role of the sponsor(s), if any, in study design; in the collection, analysis and interpretation of data; in the writing of the report; and in the decision to submit the article for publication. If the funding source(s) had no such involvement then this should be stated.
• When an author discovers a significant error or inaccuracy in their own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper if deemed necessary by the editor. If the editor or the publisher learn from a third party that a published work contains an error, it is the obligation of the author to cooperate with the editor, including providing evidence to the editor where requested.

Ethical appropriateness checklist

• Have you obtained official permissions for data collection/use, etc.?
• If you have used copyrighted materials, have you received copyright permissions?
• If you have used data, tools, or procedures from previously published sources, have you obtained necessary permissions from persons or institutions that can claim copyright?
• Have you cited the information from other published sources appropriately?
• Have you obtained consent letters from your participants or can you provide answers to the questions from the Editor regarding this issue?
• If you have used animals in your study, have you applied the procedures within appropriate limits?
• Have you taken necessary precautions to maintain the confidentiality and safety of the participants or other parties participated in your study?
• If there is more than one author, has each author read and agreed on the content of the submitted version?

Editor’s Responsibilities

• The editor of a is solely and independently responsible for deciding which of the articles submitted to the journal should be published, often working in conjunction with the relevant society. The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding issues such as libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers (or society officers) in making these decisions.
• The editors take as references Committee on Publication Ethics (COPE) “Code of Conduct and Best Practice Guidelines for Journal Editors”. This has a large resource on the topic of ethical conduct of journal editors, authors and reviewers. Jurnal Kajian Bimbingan dan Konseling also has an extensive number of resources to help new and established editors to undertake their role as editors.
• The editor shall ensure that the peer review process (double-blind reviewers) is fair, unbiased, and timely. Research articles must typically be reviewed by at least two external and independent reviewers, and where necessary the editor should seek additional opinions. The editor shall select reviewers who have suitable expertise in the relevant field and shall follow best practice in avoiding the selection of fraudulent peer reviewers. The editor shall review all disclosures of potential conflicts of interest and suggestions for self-citation made by reviewers in order to determine whether there is any potential for bias.
• The editor should evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
• The editorial policies of the journal should encourage transparency and complete, honest reporting, and the editor should ensure that peer reviewers and authors have a clear understanding of what is expected of them. The editor shall use the journal’s standard electronic submission system for all journal communications.
• The editor shall establish, along with the publisher, a transparent mechanism for appeal against editorial decisions.
• The editor must not attempt to influence the journal’s ranking by artificially increasing any journal metric. In particular, the editor shall not require that references to that (or any other) journal’s articles be included except for genuine scholarly reasons and authors should not be required to include references to the editor’s own articles or products and services in which the editor has an interest.
• The editor must protect the confidentiality of all material submitted to the journal and all communications with reviewers, unless otherwise agreed with the relevant authors and reviewers. In exceptional circumstances and in consultation with the publisher, the editor may share limited information with editors of other journals where deemed necessary to investigate suspected research misconduct. The editor must protect reviewers’ identities. Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage.
• Any potential editorial conflicts of interest should be declared to the publisher in writing prior to the appointment of the editor, and then updated if and when new conflicts arise. The publisher may publish such declarations in the journal.
• The editor must not be involved in decisions about papers which s/he has written him/herself or have been written by family members or colleagues or which relate to products or services in which the editor has an interest. Further, any such submission must be subject to all of the journal’s usual procedures, peer review must be handled independently of the relevant author/editor and their research groups, and there must be a clear statement to this effect on any such paper that is published. The editor should work to safeguard the integrity of the published record by reviewing and assessing reported or suspected misconduct (research, publication, reviewer and editorial), in conjunction with the publisher (or society).
• Such measures will generally include contacting the author of the manuscript or paper and giving due consideration to the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies. The editor shall further make appropriate use of the publisher’s systems for the detection of misconduct, such as plagiarism.
• An editor presented with convincing evidence of misconduct should coordinate with the publisher (and/or society) to arrange the prompt publication of a correction, retraction, expression of concern, or other correction to the record, as may be relevant
• Storing all records.
• Supporting freedom of thought.

Reviewer’s Responsibilities

• Reviewers should agree to review submissions only relevant to their specific fields.
• Reviewers should not Access to information about author(s) identity. In case of accessing or receiving such information, evaluation process must be ended.
• The evaluation process should be completed in total objectivity and confidentiality. Reviews should be conducted objectively. Reviewers should be aware of any personal bias they may have and take this into account when reviewing a paper. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments. If a reviewer suggests that an author includes citations to the reviewer’s (or their associates’) work, this must be for genuine scientific reasons and not with the intention of increasing the reviewer’s citation count or enhancing the visibility of their work (or that of their associates).
• If reviewers believe that there is a conflict of interest, they should reject to evaluate the manuscript and inform the Editor on the issue. Reviewers should consult the Editor before agreeing to review a paper where they have potential conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
• Reviewers can use the content of the manuscripts they evaluate only after acceptance. They cannot use any information from the manuscripts rejected for publication.
• Evaluation process must be completed objectively on the content of the manuscript. Personal characteristics such as nationality, gender, religion, political views, or commercial conflicts must not interfere with the reviewers’ decisions.
• Reviewers should have a constructive and polite attitude towards submitted work. They should avoid degrading or offensive language in communication with authors.
• Reviewers should comply with evaluation deadlines and ethical responsibilities.

Publisher’s Responsibilities

• Editors are fully responsible for publication processes. Because editors hold the responsibility of decisions on the submissions and published articles, the Publisher declares and guarantees free editor decisions to be maintained.
• The Publisher has the responsibility to take all the precautions to avoid scientific exploitation, plagiarism crimes against the Editor. The publisher has a supporting, investing and nurturing role in the scholarly communication process but is also ultimately responsible for ensuring that best practice is followed in its publications.
• The Publisher promote best practice by offering editors membership of the Committee on Publication Ethics (COPE).

Originality, plagiarism, and concurrent publication

Authors should ensure their work is entirely original and that any work and/or words of others have been appropriately acknowledged. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. Submitting essentially the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.

Disclosure and conflicts of interest

All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed. A few potential conflicts of interests that are directly or indirectly related to the research may include, but are not limited to, the following:

1. Research grants from funding agencies (please give the research funder and the grant number)
2. Honoraria for speaking at conferences
3. Financial support for attending conferences
4. Financial support for educational programs
5. Support from a project sponsor
6. Position on advisory board or board of directors or other types of management relationships
7. Multiple affiliations
8. Intellectual property rights (e.g. patents, copyrights and royalties from such rights)

Authorship of the paper

To ensure transparency, we ask primary authors to outline the contributions of co-authors to the manuscript, utilizing the designated CRediT roles. These roles encompass 14 distinct categories that detail each contributor's particular involvement in the academic work. They include tasks such as: Conceptualization; Data curation; Formal analysis; Funding acquisition; Investigation; Methodology; Project administration; Resources; Software; Supervision; Validation; Visualization; Roles/Writing - original draft; and Writing - review & editing. It's important to note that not all roles will be relevant to each manuscript, and authors may have contributed in multiple capacities.

Changes to authorship

Authors are reminded to carefully deliberate on the list and sequence of authors prior to submitting their manuscript and to provide the definitive list of authors upon original submission. Any modifications to the authorship list, such as additions, deletions, or reordering, should only occur before the manuscript's acceptance and must be sanctioned by the journal Editor. To initiate such changes, the corresponding author must furnish the Editor with: (a) the rationale behind the alteration in author list and (b) written confirmation (via email or letter) from all authors concurring with the addition, removal, or rearrangement. In instances of author inclusion or exclusion, confirmation from the respective author being added or removed is required. The Editor may only contemplate additions, deletions, or rearrangements of authors post-acceptance under extraordinary circumstances. During the Editor's deliberation, the publication process of the manuscript will be halted. If the manuscript has already been published online, approved requests by the Editor will prompt a corrigendum.

Fundamental errors in published works

When an author discovers a significant error or inaccuracy in the published work, it is the author’s obligation to promptly notify the journal editor and work with the editor to retract or correct the paper.

Research ethics and consent

Studies in Humans, Animals, and Plants

All original research papers involving humans, animals, plants, biological material, protected or non-public datasets, collections, or sites, must include a written statement under an Ethics Approval section including the following:

• The name of the ethics committee(s) or institutional review board(s) involved.
• The number or ID of the ethics approval(s).
• A statement that human participants have provided informed consent before taking part in the research.
• Research involving animals must adhere to ethical standards concerning animal welfare. All original research papers involving animals must:

• Follow international, national, and institutional guidelines for the humane treatment of animals.
• Receive approval by the ethics review committee at the institution or practice at which the research was conducted and provide details on the approval process, names of the ethics committee(s) or institutional review board(s) involved, and the number or ID of the ethics approval(s) in the Ethics Approval section.
• Provide justification for use of animals and the species selected.
• Provide information about housing, feeding, and environmental enrichment, and steps taken to minimize suffering.
• Provide mode of anesthesia and euthanasia.
• Research that does not meet the above-listed requirements regarding ethical approval and animal welfare will be rejected.

Research involving humans

If the work involves the use of human subjects, the author should ensure that the work described has been carried out in accordance with The Code of Ethics of the World Medical Association (Declaration of Helsinki) for experiments involving humans. The manuscript should be in line with the Recommendations for the Conduct, Reporting, Editing and Publication of Scholarly Work in Medical Journals and aim for the inclusion of representative human populations (sex, age, and ethnicity) as per those recommendations. The terms sex and gender should be used correctly.

Approval must have been obtained for all protocols from the authors’ institutional or other relevant ethics committee (Institutional Review Board, IRB) to ensure that they meet national and international guidelines. Details of this approval must be provided when submitting an article, including the institution, review board name, and permit number(s). Ethics approval must be obtained before the research is conducted; retrospective approval can usually not be obtained and it may not be possible to publish the study.

Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed.

Research involving animals

All animal experiments should comply with the ARRIVE guidelines and should be carried out in accordance with the U.K. Animals (Scientific Procedures) Act, 1986 and associated guidelines, EU Directive 2010/63/EU for animal experiments, or the National Research Council's Guide for the Care and Use of Laboratory Animals and the authors should clearly indicate in the manuscript that such guidelines have been followed. The sex of animals must be indicated, and where appropriate, the influence (or association) of sex on the results of the study.

Experiments involving vertebrates or regulated invertebrates must be carried out within the ethical guidelines provided by the authors’ institution and national or international regulations. Where applicable, a statement of ethics permission granted or animal licenses should be included. In all cases, a statement should be made to confirm that all efforts were made to ameliorate any suffering of animals, and details of how this was achieved should be provided.

Research involving plants

Studies on plants must be carried out within the guidelines provided by the authors’ institution and national or international regulations. Where applicable, a statement of permissions granted or licenses should be included. Authors should comply with the Convention on Biological Diversity and the Convention on the Trade in Endangered Species of Wild Fauna and Flora.

Plagiarism Policy

PLAGIARISM INCLUDES BUT IS NOT LIMITED TO:

a. refer and/or quoting terms, words and/or sentences, data and/or information from a source without citing sources in the record citation and/or without stating the source adequately;
b. refer and/or quoting random terms, words and/or sentences, data and/or information from a source without citing a source in the record citation and/or without stating the source adequately;
c. using a source of ideas, opinions, views, or theory without stating the source adequately;
d. formulate the words and/or sentences themselves from the source of words and/or phrases, ideas, opinions, views, or theory without stating the source adequately;
e. submit a scientific papers produced and/or published by others as a source of scientific work without express adequately.

d. every article submitted to the JABE will be check by plagiarism software

PREVENTION

In every article submitted to the Journal of Accounting and Business Education (JABE) must be attached to a statement signed by the author that:
a. The article is free of plagiarism;
b. if at a later proved there is plagiarism in the article, the author is willing to accept the sanctions in accordance with the legislation.

SANCTIONS

a. reprimand;
b. letter of warning;
c. revocation of the article;
d. cancellation of publication.

Correction and Retraction Policy

Article Correction and Retraction

All the Corrections made to a published article will be with the authorization of the editor of the journal. Editors will decide the magnitude of the corrections. Minor corrections are made directly to the original article. For major changes below cases are applicable.

Erratum

An error introduced by the publisher that affects the integrity of the version of record, the reputation of the authors, or the reputation of journal, is termed as Erratum.
An Erratum is a statement by the authors of the original paper that briefly describes any correction(s) resulting from errors or omissions. Any effects on the conclusions of the paper should be noted. The corrected article is not removed from the online journal, but notice of erratum is given. The Erratum is made freely available to all readers and is linked to the corrected article

Addendum

An addendum is a notification of an addition of information to an article. Addenda are published when the editors decide that the addendum is crucial to the reader’s understanding of a significant part of the published contribution. Addenda include Editorial Expression of Concern, which is an editorial statement alerting our readership to serious concerns with the published paper. Editorial Expression of Concern are typically updated with another amendment once further information is available.

Addenda do not contradict the original publication, but if the author inadvertently omitted significant information available at the time, this material can be published as an addendum. Addenda may be peer reviewed, according to journal policy, and are normally subject to oversight by the editors of the journal. Addenda relating to the article content are published only rarely and only when the journal editors decide that an addendum is crucial to the reader’s understanding of a significant part of the published article. All addenda are linked to the original article to which they relate.

Retraction

A Retraction is a notice that the paper should not be regarded as part of the scientific literature. Retractions are issued if there is clear evidence that the findings are unreliable, this can be as a result of misconduct or honest error. Retraction takes place if:

• The findings have previously been published elsewhere without proper referencing, permission or justification.
• If the work is plagiarized
• If the work reports unethical research.

To protect the integrity of the record, the retracted article is not removed from the online journal, but notice of retraction is given, also it is made freely available to all readers, and is linked to the retracted article. Retractions can be published by the authors when they have discovered substantial scientific errors; in other cases, the Editors or Publisher may conclude that retraction is appropriate. In all cases, the retraction indicates the reason for the action and who is responsible for the decision. If a retraction is made without the unanimous agreement of the authors, that is also noted.

In rare and extreme cases involving legal infringement, the Publisher may redact or remove an article. Bibliographic information about the article will be retained to ensure the integrity of the scientific record.

Read COPE Guidelines for Retracting Articles 

Corrigenda

A corrigendum is a notification of a significant error made by the authors of the article. All corrigenda are normally approved by the editors of the journal. Corrigendum or Author Correction. Notification of an important error made by the author(s) that affects the publication record or the scientific integrity of the paper, or the reputation of the authors or the journal.

Old Site

This Site is the new site of Journal of Accounting and Business Education (JABE) which will publish the journal from March 2019 to the next, for previous issues please visit the old site here

Indexing/Abstracting

JABE (Journal of Accounting and Business Education) is indexed and abstracted by:

• Directory of Open Access Journal (DOAJ)
• Crossref DOI
• Google Scholar
• Indonesian Publication Index / IPI (Portal Garuda)
• Science and Technology Index (SINTA 2), Decree No. 0187/E5.3/HM.01.00/2023
• BASE (Bielefeld Academic Search Engine)
• Neliti

Publication Fee

All accepted papers will be charged publication fee as follows:

• International Author USD 0 (No APC and No Publication Fee)

• Publication Fee => Indonesian Author Rp 2.000.000. Authors are required to pay a publication fee as part of the submission process to contribute to review cost. This fee is paid after the author meets the suitability,plagiarism and eligibility standart of the reviewers, to the JABE Virtual Account at Bank Negara Indonesia (BNI), VA number 9888855507180001 (JABE FEB UM). Please send proof of payment to the email address:jabepayment@gmail.com

This Journal Indexed by: