Manuscript Types

Journal of Public and Business Accounting (JoPBA)

The Journal of Public and Business Accounting (JoPBA) publishes high-quality, original, peer-reviewed scholarly work in accounting, auditing, taxation, finance, business, governance, public-sector accounting and management, sustainability, and related interdisciplinary areas. The journal aims to disseminate research that advances theoretical understanding, empirical evidence, and practical insight relevant to accounting and business.

JoPBA accepts manuscripts that are relevant to the journal's aims and scope and comply with its editorial policies, publication ethics, and author guidelines.

1. Original Research Articles

Original Research Articles present new and significant findings obtained through quantitative, qualitative, mixed-methods, conceptual, archival, case-based, or other appropriate research.

These articles must demonstrate scholarly originality, methodological rigor, and a clear contribution to the advancement of accounting and business scholarship.

Original Research Articles generally include the following sections:

• Title and author information
• Abstract and keywords
• Introduction
• Research Methodology
• Results and Discussion
• Conclusions
• Acknowledgments (if applicable)
• References

The submitted manuscript must provide sufficient methodological details to allow other researchers to evaluate or reproduce the study.

2. Review Articles

Review Articles provide comprehensive, critical, and systematic analyses of existing academic literature relevant to accounting, auditing, taxation, finance, business, governance, public-sector accounting and management, sustainability, and related fields.

These manuscripts should synthesize current knowledge, identify research gaps, evaluate recent developments, and propose future research directions.

Review Articles may include:

• Systematic literature reviews
• Critical reviews
• State-of-the-art reviews
• Meta-analyses, where applicable

Review manuscripts must provide substantial scientific insights rather than merely summarize previously published studies.

3. Short Communications

Short Communications report concise but significant research findings that warrant timely dissemination, including preliminary empirical insights, emerging accounting or business issues, or focused methodological contributions.

These manuscripts may present preliminary research results, new empirical findings, methodological insights, or novel observations relevant to accounting and business that have clear relevance to the journal's scope.

Short Communications should contain sufficient data and analytical discussion to support their conclusions.

4. Case Studies

Case Studies present detailed investigations of accounting practices, business processes, public-sector organizations, governance arrangements, or organizational phenomena. They should offer analytical insight and lessons relevant beyond the individual case.

These manuscripts should provide practical and scientific contributions through systematic analysis, technical evaluation, and discussion of lessons learned.

Case Studies must demonstrate relevance beyond the individual case and contribute to broader scientific or engineering understanding.

5. Research Notes

Research Notes describe innovative accounting methods, analytical approaches, measurement procedures, data methods, or improvements in business and public-sector practices.

These manuscripts should emphasize methodological or analytical contribution, methodological improvements, and potential applications in scientific or engineering practices.

Research Notes must contain sufficient technical information and supporting evidence to demonstrate the usefulness and reliability of the proposed method or technology.

6. General Manuscript Requirements

All manuscripts submitted to JoPBA must meet the following requirements:

1. Originality: The manuscript must present original scholarly work and must not have been previously published or be under consideration by another journal.
2. Relevance: The manuscript must align with the journal's aims and scope.
3. Scientific Quality: The research must demonstrate appropriate methodology, reliable data analysis, and scientifically justified conclusions.
4. Publication Ethics: Authors must comply with the journal's ethical policies, including authorship criteria, plagiarism prevention, conflict of interest disclosure, and research integrity.
5. Manuscript Preparation: Submissions must follow the formatting and structural requirements specified in the JoPBA Author Guidelines and manuscript template.
6. Peer Review: Manuscripts are subject to initial editorial screening and the applicable peer-review process before an editorial decision is made.
7. Language: Manuscripts must be written in clear, accurate, and academically appropriate English, consistent with the journal's language requirements.

7. Manuscripts Not Considered for Publication

JoPBA does not consider manuscripts that:

• Fall outside the journal's aims and scope.
• Have been previously published or are simultaneously submitted to another journal.
• Contain plagiarism, fabricated data, falsified results, or other serious research integrity violations.
• Lack sufficient scholarly originality or methodological justification.
• Present unsupported conclusions or inadequate research evidence.
• Fail to comply with the journal's ethical and editorial requirements.

The editorial team reserves the right to reject manuscripts that do not meet the journal's standards.

8. Editorial Decision

All submitted manuscripts undergo an initial assessment by the editorial team to determine their relevance, originality, and compliance with journal requirements.

Manuscripts that pass the initial screening proceed to peer review in accordance with the JoPBA Peer Review Policy.

The final publication decision is made by the Editor-in-Chief or an authorized handling editor based on the reviewers' recommendations, scholarly quality, relevance, and adherence to publication ethics.