Table of content
Focus and Scope
The Accounting Research Unit (ARU JOURNAL) publishes original research, theoretical articles and brief communications in the field of Accounting, Public Accounting, Management Accounting, GCG and the environment, Financial Accounting, Taxation and Information Systems.
Peer Review Process
Submissions should be prepared in accordance with the Author Guidelines. The manuscript may be returned to authors without a scientific assessment if they do not meet all submission requirements, if they are not in the correct format, or cannot be downloaded reliably.
Submissions must represent the original and independent work of the authors. Each new submission is assessed by one or more editors to determine whether it falls within the general remit of Accounting Research Unit (ARU JOURNAL). We will reject a manuscript without review if it contains insufficient content; it exceeds our word limit or is incorrectly formatted; it is poorly presented and unclear.
Manuscripts that pass the initial assessment are assigned to a subject expert in our team of Associate Editors to oversee the review process for contribution, originality, relevance, and presentation. All manuscripts are subject to peer review and authors can expect a decision, or an explanation for the delay, within 2 months of receipt. If a revision is invited, the corresponding author should submit the revised manuscript within 2 weeks. The final decision is taken by one of the senior editors based on the information gained through the peer-review process.
Once a manuscript passes the initial checks, it will be assigned to at least two independent experts for peer-review. A double-blind review is applied, where both (author and reviewers) don't know each other. Peer review comments are confidential and will only be disclosed with the express agreement of the reviewer.
Open Access Policy
The Accounting Research Unit (ARU JOURNAL) provides open access to benefit anyone for valued information and findings. Accounting Research Unit (ARU JOURNAL) can be accessed and downloaded for free, no charge. However, if the data in this article is used as material in writing articles or anything else, you must quote and include the name of the author of the article in the article created.
Licensing (Creative Commons)
Accounting Research Unit (ARU JOURNAL) is licensed under a Creative Commons Attribution 4.0 International. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.
(1) Under the CC-BY license, Copyright Holder Journal for an article, but Journal permits others to use the content of publications in Accounting Research Unit (ARU JOURNAL) in whole or in part provided that the original work is properly cited. Users (redistributors) of the Accounting Research Unit (ARU JOURNAL) are required to cite the source, including the author's names, Accounting Research Unit (ARU JOURNAL) as the initial source of publication, year of publication, volume number, issue, and Digital Object Identifier (DOI); (2) Authors grant Accounting Research Unit (ARU JOURNAL) the Copyright Holder.
This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...
Abstracting and Indexing
Accounting Research Unit (ARU JOURNAL) has been indexed and listed in:
Plagiarism screening will be conducted by Accounting Research Unit (ARU JOURNAL) Editorial Board using Ithenticate. Before the paper will be review by reviewer, the editorial will be check the level of percentage of plagiarism, if the plagiarism checker detect the similarity more than 25%, than the author must be revised the article. And also, after the paper was final checked by reviewer, then the final process is checking the similarity content of the papers before published the papers.