Author Guidlines

These Author Guidelines provide essential instructions for preparing and submitting manuscripts to Accounting Crystal Word in accordance with international publishing standards, and authors are expected to follow the requirements outlined in the following sections.

1. General Requirements

  1. Manuscripts submitted to Accounting Crystal Word must be original, have not been previously published, and are not under review in any other journal.

  2. Manuscripts should make a clear scholarly contribution to the field of accounting.

  3. The journal accepts empirical, theoretical, conceptual, experimental, and mixed-method research.

  4. All manuscripts must be written in English using academic and formal language.

  5. Authors are responsible for ensuring the accuracy of data, citations, grammar, and compliance with ethical research standards.

  6. Manuscripts must be submitted through the OJS system.

2. Manuscript Structure

The manuscript should follow this structure:

  1. Title

  2. Author(s) and Affiliation(s)

  3. Abstract (150–250 words)

  4. Keywords (3–6 terms)

  5. Introduction

  6. Literature Review and Hypothesis Development (if applicable)

  7. Research Methodology

  8. Results and Discussion

  9. Conclusion

  10. Implications (theoretical, managerial, and/or policy implications)

  11. Limitations and Future Research Directions

  12. References

Optional sections such as “Theoretical Framework,” “Model Specification,” or “Robustness Checks” may be included depending on research design.

3. Manuscript Formatting

  1. Manuscripts must be typed in A4 size, 1-inch margins, and 1.5 line spacing.

  2. Use Times New Roman, font size 12 pt (except tables/figures if needed).

  3. Maximum length: 6,000–8,500 words, excluding references and appendices.

  4. All pages should be numbered consecutively.

  5. Use British or American English consistently (do not mix both).

  6. Authors must follow a clear and coherent structure with headings and subheadings formatted in a consistent style.

4. Abstract and Keywords

Abstract

  • Length: 150–250 words

  • Must include:

    • Research purpose

    • Methodology

    • Key findings

    • Novelty/Contribution

    • Value/Implications

Keywords

  • 3 to 6 keywords

  • Use standardized academic terms (avoid overly generic words)

5. Tables, Figures, and Appendices

  1. Tables and figures must be numbered consecutively (Table 1, Figure 1, etc.).

  2. Each table/figure must include a title and a source (if applicable).

  3. Position tables/figures close to the relevant text.

  4. Ensure high image quality, minimum 300 dpi for graphics.

  5. Appendices may be included to display models, instruments, or supplementary data.

6. Citation and Reference Style

Accounting Crystal Word follows the APA 7th Edition referencing style.

In-text citations

  • Single author: (Smith, 2020)

  • Two authors: (Brown & Clark, 2021)

  • Three or more authors: (Johnson et al., 2022)

Reference list examples

Journal article:
Smith, A. J., & Lee, T. (2020). Corporate governance and audit quality. Journal of Accounting Research, 58(4), 789–812.

Book:
Healy, P., & Palepu, K. (2012). Business analysis and valuation. Cengage Learning.

Conference proceedings:
Khan, R. (2019). Digital auditing trends. In Proceedings of the International Conference on Accounting and Finance (pp. 54–62).

7. Submission Process

  1. Authors must submit manuscripts via the Online Submission System (OJS).

  2. All authors must register and complete full affiliation details.

  3. Upon submission, the system will assign the manuscript to the Editor for screening.

  4. Manuscripts passing the initial check will undergo double-blind peer review.

8. Ethical Considerations

  1. Manuscripts must comply with international publishing ethics (COPE).

  2. All authors must ensure:

    • No plagiarism (max similarity threshold: 20%)

    • Ethical data collection and reporting

    • No duplicate submission or redundant publication

    • Proper authorship contribution

    • Disclosure of conflicts of interest

  3. Articles involving human participants must include informed consent and ethics approval (if applicable).

9. Authorship and Contribution

  1. Authors listed must have made substantial contributions to the research.

  2. The journal follows the ICMJE authorship criteria.

  3. Changes in authorship after submission must be justified and approved by all authors.

10. Article Processing Charges (APC)

Upon acceptance of the manuscript, authors are obligated to settle the Article Processing Charge (APC) amounting to IDR 2,000,000 or USD 130, as a prerequisite for publication.