Submissions

Author Guidelines

Contemporary Accounting Perspectives (CAP) welcomes original and unpublished scholarly contributions in accounting, auditing, finance, taxation, sustainability reporting, corporate governance, digital transformation, artificial intelligence applications in accounting and business, and related interdisciplinary fields.

Submitted manuscripts must demonstrate academic rigor, originality, methodological soundness, and relevance to contemporary issues in the field. CAP accepts theoretical, empirical, review-based, and interdisciplinary studies written in English.

All submissions undergo an initial editorial evaluation followed by a double-blind peer-review process. Manuscripts found outside the journal’s scope or not meeting academic, ethical, or formatting standards may be desk rejected before peer review.

Authors are responsible for ensuring that submitted work is original, properly cited, and not simultaneously under consideration by another journal, publisher, or academic platform. Research involving human participants, institutional data, or sensitive data must comply with applicable ethical and institutional requirements.

Before submission, authors are required to review the journal policies carefully and prepare manuscripts according to the submission requirements and formatting guidelines of CAP.

Manuscript Preparation

Authors are required to prepare their manuscripts using the CAP Manuscript Template. Manuscripts should include a clear title, abstract, keywords, main text, tables and figures where applicable, references, and all required declarations.

Please download and use the CAP Manuscript Template.

Title, Abstract, Keywords, and JEL Codes

Each manuscript must include a structured abstract of no more than 250 words, organized under the headings Purpose, Methodology, Findings, Scope and Limitations, and Originality / Value. The abstract should be followed by three to five keywords and at least one JEL classification code (e.g., M41; M42; G34), selected from the JEL Classification System. Keywords and JEL codes must also be entered in the corresponding metadata fields during submission.

Author Information and ORCID

The full names, affiliations (department, institution, and country), and email addresses of all authors must be entered in the submission metadata. Authors without an institutional affiliation should state Independent Researcher together with their country. Each author is expected to provide an ORCID iD.

Anonymization for Double-Blind Review

The manuscript file submitted for review must not contain author names, affiliations, acknowledgments, or any other information that could reveal the identity of the author(s). Self-citations should be written in the third person, and identifying information should be removed from the document properties.

Submission Language

Manuscripts submitted to CAP must be written in English. Authors are responsible for ensuring that the language, grammar, clarity, and academic style of the manuscript are suitable for scholarly publication.

Required Forms

Authors must complete and upload the following forms during submission, together with a similarity report:

Ethics Declaration Form

Referencing Style

All references and in-text citations must be prepared in accordance with the APA 7^th edition referencing style. Authors are responsible for ensuring the accuracy, completeness, and consistency of all references and citations.

For guidance, authors may consult the official APA Style Reference Examples.

A DOI must be provided for every reference that has one, written as a full URL (e.g., https://doi.org/10.xxxx/xxxxx).

Tables, Figures, and Visual Materials

Tables, figures, images, and other visual materials must be properly numbered, titled, labeled, and cited in the manuscript. Authors are responsible for obtaining permission for the use of copyrighted materials, figures, tables, images, datasets, or other third-party content where necessary.

Ethical Responsibilities

Authors must comply with international publication ethics standards and the principles of the Committee on Publication Ethics (COPE). Manuscripts must not contain plagiarism, data fabrication, data falsification, image manipulation, misleading information, duplicate publication, redundant publication, or any other form of scientific or publication misconduct.

Where applicable, ethics committee approval, institutional permission, and participant consent must be obtained before conducting the research. For studies that require ethics committee approval, the name of the ethics committee, the date of approval, and the decision/approval number must be stated in the Methodology section and in the Ethics Approval statement of the manuscript. Where ethics approval was not required, this should be stated explicitly.

Similarity Report

Authors must upload a similarity report for the full text of the manuscript, generated by a recognized plagiarism detection tool (e.g., iThenticate or Turnitin), together with their submission. Similarity is assessed in context, in accordance with the Plagiarism Policy.

Conflict of Interest and Funding

Authors must declare any actual or potential conflicts of interest that may influence the research, analysis, interpretation, or publication process. All sources of financial support, institutional support, project funding, or sponsorship must also be disclosed where applicable.

Artificial Intelligence Disclosure

Authors must declare any use of artificial intelligence (AI) tools in the Ethics Declaration Form. AI tools must not be listed as authors. Full responsibility for the content, accuracy, originality, integrity, and ethical compliance of the manuscript remains entirely with the author(s).

Peer Review Process

All submitted manuscripts are initially reviewed by the editorial team for scope, originality, format, and compliance with journal policies. Manuscripts that meet the journal’s requirements are subject to a double-blind peer-review process. The identities of both authors and reviewers are kept confidential during the review process.

Open Access and Copyright

CAP publishes articles under an open-access model. Authors retain the copyright of their work while granting the journal the right of first publication. Unless otherwise stated, accepted articles are published under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

Submission File Format

The submission file must be uploaded in an editable format, preferably Microsoft Word. PDF files may be requested only for supplementary or final documentation where necessary.

Final Responsibility

By submitting a manuscript to CAP, authors confirm that they have read and accepted the journal’s author guidelines, submission requirements, publication ethics principles, peer-review procedures, open-access policy, copyright and licensing terms, and editorial policies.

Submission Preparation Checklist

All submissions to Contemporary Accounting Perspectives (CAP) must comply with the following requirements:

The manuscript is original, has not been previously published, and is not under review by another journal, publisher, or academic platform.
The submission fits within the aims and scope of Contemporary Accounting Perspectives (CAP).
The manuscript is written in English.
The manuscript has been prepared in accordance with the journal’s Author Guidelines and the CAP Manuscript Template.
The manuscript follows academic writing standards and includes a clear title, abstract, keywords, main text, tables and figures where applicable, references, and all required declarations.
The abstract is structured (Purpose, Methodology, Findings, Scope and Limitations, Originality / Value) and does not exceed 250 words; it is followed by three to five keywords and at least one JEL code.
The manuscript file has been anonymized for double-blind peer review (no author names, affiliations, or identifying information in the text or document properties).
The names, affiliations (or “Independent Researcher”), email addresses, and ORCID iDs of all authors have been entered in the submission metadata.
All references and in-text citations have been checked for accuracy, completeness, consistency, and conformity with the APA 7^th edition referencing style, and DOIs are provided as full URLs for all references that have one.
Tables, figures, images, datasets, and other visual or supplementary materials are properly numbered, titled, labeled, and cited in the manuscript.
All necessary permissions have been obtained for the use of copyrighted materials, figures, tables, images, datasets, or any other third-party content included in the manuscript.
Any required ethics committee approval, institutional permission, or participant consent has been obtained by the author(s), where applicable, and the name of the ethics committee, the approval date, and the decision number are stated in the manuscript.
The Ethics Declaration Form has been completed and uploaded, where required.
The Copyright and License Agreement Form has been completed and uploaded.
A similarity report for the full manuscript, generated by a recognized plagiarism detection tool (e.g., iThenticate or Turnitin), has been uploaded.
Any use of artificial intelligence (AI) tools has been declared in the Ethics Declaration Form, where applicable.
All actual or potential conflicts of interest and sources of financial support have been declared by the author(s), where applicable.
The submission file is prepared in an editable format, preferably Microsoft Word.
The submitted manuscript does not contain plagiarism, data fabrication, data falsification, image manipulation, misleading information, duplicate publication, redundant publication, or any other form of scientific or publication misconduct.
The author(s) confirm that the submitted manuscript complies with the journal’s publication ethics, editorial policies, peer-review procedures, open-access policy, copyright and licensing terms, and author responsibilities.
The author(s) acknowledge that, if accepted for publication, the article will be published under the journal’s open-access policy and the applicable Creative Commons license.
The author(s) confirm that all personal data provided during the submission process may be used by the journal solely for editorial, publishing, indexing, archiving, and peer-review purposes.

Research Articles

This section accepts and publishes original research articles in the fields of accounting, auditing, finance, taxation, governance, sustainability reporting, and related interdisciplinary areas. All submissions are subject to double-blind peer review.

Review Articles

This section accepts and publishes review articles that critically evaluate and synthesize existing literature in accounting, auditing, finance, taxation, governance, sustainability reporting, and related interdisciplinary fields. All submissions are subject to double-blind peer review.

Copyright Notice

Authors who publish with Contemporary Accounting Perspectives (CAP) retain the copyright of their work while granting the journal the right of first publication.

All articles published in CAP are made available under the Creative Commons Attribution 4.0 International License (CC BY 4.0), unless otherwise stated. This license permits use, distribution, and reproduction in any medium, provided that the original work is properly cited.

Submitted manuscripts must be original and must not infringe upon the copyright or intellectual property rights of any third party. Authors are responsible for obtaining permission to reproduce copyrighted materials where necessary.

CAP publishes all content under an open-access policy to support the free dissemination of scholarly knowledge and academic collaboration.

Privacy Statement

Contemporary Accounting Perspectives (CAP) is published by Güvence Hizmetleri Derneği (Assurance Services Association, GHD), Çankaya, Ankara, Türkiye, which acts as the data controller for personal data processed through this website. Personal data are processed in accordance with the Turkish Personal Data Protection Law No. 6698 (KVKK) and, where applicable, the EU General Data Protection Regulation (GDPR).

Data we collect
Names, email addresses, affiliations, country, ORCID iDs, biographical statements, and other information that users provide when registering, submitting a manuscript, reviewing, or carrying out editorial work. The website also uses session cookies required for logging in and records usage statistics without identifying individual visitors.

Purposes of processing
Personal data are used solely to manage submissions, peer review, and the editorial workflow; to communicate with authors, reviewers, and editors; to publish articles; and to register article metadata with Crossref and make it available to indexing and archiving services. Personal data are not sold and are not shared with third parties for any other purpose, except where required by law.

Published information
Upon publication, the names, affiliations, and ORCID iDs of authors, together with the article metadata, become publicly available and are shared with Crossref and with indexing and archiving services. This information forms part of the permanent scholarly record. The identities of reviewers are kept confidential.

Retention
Account data are kept for as long as the user account is active. Records of submissions, peer review, and editorial decisions are retained for as long as necessary to maintain the integrity of the scholarly record and to handle any publication ethics matters.

Your rights
Under Article 11 of KVKK and, where applicable, the GDPR, users may request access to, correction, or deletion of their personal data, or object to its processing. Users can update their profile information at any time through their account. Requests can be sent to editor@journalcap.org and will be answered within 30 days. Users also have the right to lodge a complaint with the Personal Data Protection Authority of Türkiye (Kişisel Verileri Koruma Kurumu).