Author Guidelines

Author Guidelines

The Journal of Smart Accounting and Financial Technologies (JSAFT) is an international, peer-reviewed, open-access journal committed to publishing rigorous, original, and impactful research at the intersection of accounting, financial technologies (FinTech), digital transformation, and data-driven financial systems. The journal prioritizes contributions that demonstrate clear theoretical advancement, methodological robustness, and/or practical and policy relevance.

All submissions must be original, unpublished, and not under consideration elsewhere. Manuscripts failing to meet the journal’s academic, ethical, or formatting standards will be rejected at the editorial screening stage.

1. Scope and Types of Manuscripts

JSAFT publishes the following categories of scholarly work:

• Original research articles (empirical, theoretical, or methodological)
• Systematic and critical review articles (including bibliometric analyses)
• Conceptual and theoretical papers
• Case studies with clear analytical contribution
• Policy- and practice-oriented research

Submissions must demonstrate a substantive and clearly articulated contribution to the literature and align explicitly with the journal’s scope.

2. Language and Length Requirements

Manuscripts must be written in clear, precise, and professionally edited academic English suitable for an international scholarly audience. Submissions with inadequate language quality will be returned without review.

• Research articles: 6,000–12,000 words
• Review articles: up to 10,000 words

Deviations from these limits must be academically justified.

3. Manuscript Preparation and Structure

All manuscripts must be prepared using the official JSAFT template. Submissions must exhibit logical organization, analytical depth, and clarity of argument.

A standard manuscript must include:

• Title page (title, author names, affiliations, corresponding author details)
• Abstract (150–300 words, structured where appropriate)
• 4–7 keywords
• Main text, typically comprising:
• Introduction (clear research problem and contribution)
• Literature review and/or theoretical framework
• Methodology (with sufficient rigor and transparency)
• Results or findings
• Discussion (linking findings to theory and practice)
• Conclusion

Where applicable, authors must include:

• Theoretical and/or practical implications
• Limitations
• Directions for future research

4. Formatting Requirements

Manuscripts must strictly adhere to the following:

• Font: Times New Roman, 12 pt
• Line spacing: 1.15
• Margins: 2.5 cm
• Alignment: Justified

Tables and figures must:

• Be sequentially numbered
• Include clear titles and sources
• Be referenced in the text
• Be submitted in editable format (not images)

Non-compliance may result in immediate return to authors.

5. Referencing and Citation Style

JSAFT strictly follows the APA 7th edition referencing style.

• All in-text citations must correspond exactly to the reference list
• References must be complete, accurate, and formatted consistently
• Inclusion of DOIs is mandatory where available

Manuscripts with incomplete or inconsistent referencing will not proceed to review.

6. Editorial Screening and Peer Review

All submissions undergo a rigorous initial editorial screening assessing:

• Scope alignment
• Originality and contribution
• Methodological rigor
• Compliance with guidelines

Manuscripts failing to meet these criteria will be desk rejected.

Eligible manuscripts proceed to a double-blind peer review by at least two independent experts. The Editor-in-Chief retains full authority over final decisions, based on reviewers’ evaluations and editorial standards.

7. Use of Artificial Intelligence (AI)

The use of AI tools is strictly limited to language editing and clarity enhancement.

• AI tools must not generate substantive intellectual content
• Authors bear full responsibility for all submitted content

Failure to comply may result in rejection or retraction.

8. Plagiarism and Originality Policy

All submissions are screened using plagiarism detection software.

The journal enforces a strict zero-tolerance policy toward:

• Plagiarism
• Self-plagiarism
• Redundant publication

Submissions exceeding acceptable similarity thresholds will be rejected.

9. Conflict of Interest Disclosure

Authors are required to disclose all potential conflicts of interest.

If no conflicts exist, authors must explicitly state:

“The authors declare no conflict of interest.”

Failure to disclose relevant conflicts may lead to rejection or retraction.

10. Ethical Standards

Research must comply with recognized ethical standards.

For studies involving human participants, animals, or sensitive data, authors must confirm:

• Ethical approval from a recognized body
• Informed consent (where applicable)

Non-compliance will result in rejection.

11. Data Availability and Transparency

Authors are strongly encouraged to include a Data Availability Statement.

Where applicable, datasets should be:

• Accessible
• Transparent
• Reproducible

Restrictions must be clearly justified.

12. Open Access Policy

JSAFT is a fully open-access journal, ensuring unrestricted global access to all published content.

13. Submission Process

Manuscripts must be submitted via the official online submission system.

Authors are responsible for:

• Accurate metadata entry
• Complete submission files
• Compliance with all guidelines

14. Pre-Submission Checklist

Authors must ensure that:

• The manuscript follows the JSAFT template
• Abstract and keywords are complete
• Author information is accurate
• References comply with APA 7th edition
• Tables and figures are properly formatted
• Ethical and conflict-of-interest statements are included

Incomplete submissions will not be processed.

15. Copyright and Licensing

Authors retain copyright.

All articles are published under the Creative Commons Attribution (CC BY) license, permitting unrestricted use, distribution, and reproduction, provided proper attribution is given.