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Contemporary Accounting Perspectives (CAP) welcomes original and unpublished scholarly contributions in accounting, auditing, finance, taxation, sustainability reporting, corporate governance, digital transformation, artificial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

Before submission, authors are required to review the journal policies carefully and prepare manuscripts according to CAP’s submission requirements, formatting guidelines, publication ethics principles, and peer-review procedures.

Submission Overview

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.

Title, Abstract, Keywords, and JEL Codes

The title should be concise and informative. Each manuscript must include a structured abstract of no more than 250 words, organized under the following headings:

• Purpose: the aim and research question of the study;
• Methodology: the research design, data, sample, and analysis;
• Findings: the main results;
• Scope and Limitations: the boundaries and limitations of the study;
• Originality / Value: the contribution to the literature and practice.

The abstract should be followed by three to five keywords and at least one JEL classification code (e.g., M41; M42; G34). JEL codes can be selected from the JEL Classification System of the American Economic Association. Keywords and JEL codes must also be entered in the corresponding metadata fields during online 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; ORCID iDs are displayed with the published article and included in the metadata deposited with Crossref.

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. When using the CAP Manuscript Template, the author information block should be left blank in the review version and completed after acceptance.

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 documents during submission:

Referencing Style

All references and in-text citations must be prepared in accordance with the APA 7th 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). DOIs enable reference linking through Crossref and improve the discoverability of cited works.

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 (e.g., surveys, interviews, experiments, or other research involving human participants), 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. The editorial team reviews the report during the initial screening and may conduct additional similarity checks where necessary. Similarity is assessed in context rather than solely as a numerical percentage, 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.