Manuscript Type
JASa primarily publishes original scientific research articles. The following manuscript categories may be considered when they are consistent with the journal's editorial scope and approved publication categories.
Original Research Articles
Original research articles present new findings obtained through scientifically rigorous research.
They may employ quantitative, qualitative, or mixed-methods approaches.
Manuscripts should contain clearly defined research objectives, appropriate methodologies, systematically analyzed findings, and conclusions supported by research evidence.
Review Articles
Review articles synthesize and critically evaluate existing scientific literature.
They may include systematic literature reviews, bibliometric analyses, and integrative reviews that identify significant research developments, methodological issues, knowledge gaps, and future research opportunities.
Conceptual and Theoretical Articles
Conceptual and theoretical articles develop or critically examine accounting-related concepts, theories, frameworks, or propositions.
Such manuscripts must demonstrate intellectual originality and make a meaningful scholarly contribution.
Methodological Articles
Methodological articles examine or introduce research instruments, statistical approaches, analytical techniques, measurement models, or methodological innovations relevant to the journal's scope.
All manuscript categories are subject to editorial evaluation and the journal's applicable peer review policies.
