GATSU: Governance, Accounting, Tax, Risk and Sustainability

1. JOURNAL PROFILE

2. TYPES OF MANUSCRIPTS

3. GENERAL MANUSCRIPT REQUIREMENTS

4. MANUSCRIPT TITLE AND AUTHOR INFORMATION

The title should be concise, specific, informative, and reflect the main subject, variables, context, or contribution of the study. The recommended maximum is 15 words.

• Author names must be written without academic or professional titles.
• Provide the full institutional affiliation: department/faculty, institution, city, and country.
• The corresponding author must provide an active institutional email.
• ORCID is strongly recommended for all authors.
• All authors must meet the journal's authorship criteria and approve the submitted manuscript.

5. ABSTRACT AND KEYWORDS

Abstract: 250 words in one paragraph. It should state the research objective, method/design, principal findings, and conclusion or implication. The abstract should not contain citations, tables, figures, or unexplained abbreviations.

Keywords: Provide 3–5 specific keywords that represent the core concepts of the manuscript.

For manuscripts written in English abstract and English keywords must also be provided. For manuscripts written in English, abstract and keywords are recommended for the bilingual journal presentation.

6. MANUSCRIPT STRUCTURE

6.1 Introduction

Explain the background and significance of the research problem. Establish the state of the art, identify the research gap, formulate the research objective and/or questions, and explain the scholarly contribution.

6.2 Literature Review and Hypothesis Development / Conceptual Framework

Present relevant theories, concepts, prior empirical findings, and the logical relationship among variables or themes. Hypotheses or propositions should be supported by appropriate theoretical and empirical arguments.

6.3 Research Methodology

Describe the research design, population/sample or data sources, sampling procedure, variables or instruments, measurement, data collection, analytical techniques, validity/reliability or robustness procedures, and ethical considerations where applicable. The methodology should contain sufficient information to support understanding and, where feasible, reproducibility.

6.4 Results

Present findings objectively and logically. Tables and figures should be numbered consecutively, referred to in the text, and used to improve clarity rather than duplicate the narrative.

6.5 Discussion

Interpret the findings and relate them to relevant theories and previous studies. Discuss similarities or differences, theoretical and practical implications, limitations, and the significance of the findings.

6.6 Conclusion

Provide a concise answer to the research objective or questions. State the principal contribution, relevant implications, limitations where appropriate, and directions for future research. Do not introduce new empirical findings in the conclusion.

7. TABLES, FIGURES, AND EQUATIONS

• Tables and figures must be numbered consecutively.
• Every table and figure must be mentioned in the manuscript text.
• Titles/captions must be clear and informative.
• Sources must be provided where data, images, or materials are not entirely generated by the authors.
• Figures should have sufficient resolution for publication.
• Equations should be clearly formatted and numbered when referenced in the text.

8. REFERENCES AND CITATION

GATSU uses APA 7th Edition for citations and references. Authors are encouraged to use a reference-management tool such as Mendeley, Zotero, or EndNote.

• Every cited source must appear in the reference list.
• Every reference listed must be cited in the manuscript.
• Use relevant, high-quality, and recent scholarly sources.
• Primary peer-reviewed sources should be prioritized where appropriate.
• DOIs should be included when available.
• Authors must verify the accuracy of author names, article titles, journal names, volume, issue, pages, DOI, and URLs.

9. AUTHORSHIP AND CONTRIBUTIONS

Authorship should reflect substantial scholarly contribution to the work, participation in drafting or critical revision, and final approval of the manuscript. Individuals who provide only administrative, financial, technical, or general support should normally be acknowledged rather than listed as authors.

GATSU does not support ghost authorship, guest authorship, or gift authorship. Author order should be agreed by all authors before submission.

CRediT statement: Authors should disclose their individual contributions using recognized CRediT roles where applicable, such as Conceptualization, Methodology, Data Curation, Formal Analysis, Writing – Original Draft, Writing – Review & Editing, Supervision, and Project Administration.

10. ETHICAL CLEARANCE

Research involving human participants, personal data, sensitive information, or other activities requiring ethical review must comply with applicable ethical requirements. Where applicable, authors should provide the name of the ethics committee/institution, approval number, and approval date.

If ethical clearance is not applicable, authors should provide a brief statement explaining why.

11. CONFLICT OF INTEREST

Authors must disclose financial and non-financial interests that could reasonably be perceived as influencing the research or its publication. Disclosure does not automatically lead to rejection; the purpose is transparency.

12. FUNDING AND ACKNOWLEDGMENTS

Funding: Authors must state funding sources, grant numbers where applicable, and the role of the funder in the research. If there was no external funding, state this explicitly.

Acknowledgments: Individuals or institutions that provided legitimate support but do not meet authorship criteria may be acknowledged.

13. ARTIFICIAL INTELLIGENCE (AI) USAGE STATEMENT

Generative AI and large language models may be used as supporting tools for limited scholarly tasks, provided that authors remain responsible for the accuracy, originality, integrity, and final content of the manuscript.

• AI tools cannot be listed as authors or co-authors.
• Authors must verify facts, references, quotations, DOI information, calculations, interpretations, and generated content.
• Substantive use of generative AI for drafting, translation, summarization, paraphrasing, analysis, programming, or image generation should be disclosed.
• AI must not be used to fabricate or manipulate data, respondents, interviews, findings, references, or evidence.
• Confidential, personal, protected, or unpublished information should not be uploaded to AI systems without appropriate authorization.

14. DATA AVAILABILITY STATEMENT

Authors should state how readers can access the data supporting the findings, where appropriate. Possible statements include publicly available data, data available upon reasonable request, restricted data for ethical/legal reasons, or data not applicable to the study.

15. ORIGINALITY AND SIMULTANEOUS SUBMISSION

Submitted manuscripts must be original and must not be under consideration by another journal at the same time. Authors must not engage in plagiarism, self-plagiarism, redundant publication, duplicate publication, fabrication, or falsification.

GATSU may use similarity-checking or other research-integrity procedures as part of editorial assessment.

16. COPYRIGHT AND LICENSING

Unless otherwise stated by the journal, GATSU publishes articles as open-access content under the license specified by the journal's current copyright and licensing policy. Authors should ensure that submitted materials do not infringe third-party copyright.

17. ARTICLE HISTORY

The publication history displayed on the final article may be completed by the editorial office based on the OJS editorial workflow. The manuscript template does not require a “Published” field.

18. SUBMISSION CHECKLIST

19. ARTICLE TEMPLATE