About

Focus and Scope

For English, see below

Het Maandblad voor Accountancy en Bedrijfseconomie is een gerenommeerd wetenschappelijk tijdschrift, dat sinds 1924 bestaat.

De redactie van het MAB stelt zich ten doel lezers te informeren over theoretische en praktische aspecten van, en ontwikkelingen binnen de accountancy. Daarnaast publiceert het MAB onderzoek op het gebied van bedrijfseconomie en daaraan verwante kennisgebieden, voor zover relevant voor de accountancy. Daarbij richt zij zich op wetenschappelijk opgeleide accountants, controllers en bedrijfseconomen (en diegenen die hier voor studeren) en op een ieder die professionele belangstelling heeft voor de behandelde onderwerpen.

De door auteurs geleverde bijdragen kunnen bestaan uit spontane inzendingen of inzendingen op uitnodiging van de redactie, en omvatten voornamelijk (onderzoeks)artikelen. Daarnaast worden columns, boekbesprekingen en reacties van lezers opgenomen. De redactie houdt wel steeds de praktische relevantie voor de (accountancy)praktijk in het oog.

Een artikel bestaat uit maximaal 5.000 woorden (= ca. 10 pag.). Voor artikelen geldt dat zij moeten voldoen aan de normen die aan een goed MAB-artikel moeten worden gesteld: relevant, heldere structuur, referentie aan literatuur, inbedding in bestaande opvattingen/theorieën en goede leesbaarheid, ook voor niet-wetenschappers. Themanummers bevatten achtergrondartikelen; hiervoor worden auteurs door de redactie uitgenodigd.

De artikelen zijn onderverdeeld in zeven verschillende rubrieken, namelijk: accountantscontrole, externe verslaggeving, management accounting, bestuurlijke informatieverzorging, financiering, management en organisatie, overige onderwerpen. De redactie streeft er naar alle rubrieken regelmatig aan bod te laten komen.

Het MAB is een open access peer-reviewed VABB-SHW (Vlaams Academisch Bibliografisch Bestand voor de Sociale en Humane Wetenschappen) erkend tijdschrift met bijdragen in het Nederlands en het Engels. 

==================================================================================================================

MAB (Journal of Accountancy and Business Economics) is a renowned scientific journal, which has been in existence since 1924. The editors aim to inform readers about theoretical and practical aspects of, and developments in accountancy. Furthermore MAB publishes research articles on business economics and related knowledge areas, as far as relevant for accountants. In doing so, she focuses on scientifically trained accountants, controllers and business economists (and those who are studying here) and on everyone who has professional interest in the subjects dealt with.

The contributions made by authors may consist of spontaneous submissions or submissions at the invitation of the editorial board, and include mainly (research) articles. In addition, columns, book reviews and comments from readers are included. The editors always keep the practical relevance for the (accountancy) practice in mind. An article consists of up to 5,000 words (approx. 10 pages). Articles must comply with the standards to be given to a good MAB article: relevant, clear structure, reference to literature, embedding in existing views/theories and good readability, including for non-scientists. Special issues contain background articles. Authors are invited by the editors. The articles are divided into seven different subject areas, namely: auditing, external reporting, management accounting, accounting information systems, finance, management and organization, other topics. The editorial board strives to make regular bids to all categories.

MAB is an open access peer-reviewed VABB-SHW (Flemish Academic Bibliography for the Social Sciences and Humanities) recognized journal with contributions in Dutch and English.


Open Access Policy

For English, see below

Het Maandblad voor Accountancy en Bedrijfseconomie (MAB) biedt onmiddellijk Open Access voor alle artikelen, zonder kosten, voor auteurs of lezers, en hoopt daarmee een nuttige bijdrage te leveren aan de accountancy en bedrijfseconomie en daaraan verwante kennisgebieden. De kosten voor publicatie worden gedragen door de sponsoren en leden van dit tijdschrift.

Het copyright van MAB artikel blijft bij de auteur en het artikel wordt beschikbaar gesteld aan de lezer onder de voorwaarden van de Creative Commons (CC) licentie. De CC-licentie garandeert dat auteurs gecrediteerd worden voor hun werk en is wereldwijd geldig. Het MAB gebruikt een Non-Commercial No Derivatives (CC BY-NC-ND) licentie. Onder deze licentie is het derden toegestaan werk te downloaden en er exacte kopieën van te delen, maar alleen als zij de auteur naamsvermelding geven. Werken die onder deze licentie verspreid worden mogen op geen enkele manier aangepast of voor commerciële doeleinden gebruikt worden. 

====================================================================================================================

MAB (Journal of Accountancy and Business Economics) provides immediate Open Access for all articles, free of charge, for authors or readers, and therefore hopes to make a useful contribution to accountancy and business economics and related knowledge areas. The costs for publication are borne by the sponsors and members of this journal.

The copyright of an MAB article remains with the author, readers get access to the articles under the terms of the Creative Commons (CC) licenses. The CC license ensures that authors receive credit for their work and is applicable worldwide. MAB uses the Non-Commercial No Derivatives (CC BY-NC-ND) license. This license only allows others to download works and share verbatim copies of them with others as long as they credit the author. Works under this license may not be changed in any way or used commercially.


Submitting Guidelines

Handleiding voor het eenvoudig uploaden van een manuscript via deze website.
NB: Indien u niet eerder een manuscript aan het MAB aanbood, of dit is langer dan 4 jaar geleden (vóór 2014), dan dient u zich eerst te registeren (rechtsboven).

===================================================================================================

Manual for easy uploading of a manuscript via this website.
Note: If you have not previously offered a manuscript to MAB, or this is longer than 4 years ago (before 2014), you must first register (upper right).

Handleiding inzending artikel


Sponsors

De Stichting MAB heeft als doel om het Maandblad voor Accountancy en Bedrijfseconomie als kwalitatief hoogwaardig tijdschrift beschikbaar te maken voor een zo breed mogelijk publiek. De Stichting ontvangt hiertoe van universitaire accountantsopleidingen financiële ondersteuning en sponsorbijdragen van vermelde organisaties.

===========================================================================================
The non profit MAB foundation (Dutch legal entity: Stichting MAB) aims to make the journal ‘Maandblad voor Accountancy en Bedrijfseconomie’ (MAB) of the highest quality and available to the widest possible audience. The foundation is supported in its purpose by universities and recieves sponsor contributions from companies:

 

Afbeeldingsresultaat voor logo kpmg

STICHTING ACCOUNTANTSFONDS

 


Terms of Use

This document describes the Terms of Use of the services provided by the Maandblad Voor Accountancy en Bedrijfseconomie journal, hereinafter referred to as "the Journal" or "this Journal". All Users agree to these Terms of Use when signing up to this Journal. Signed Journal Users will be hereinafter referred to as "User" or "Users".

The publication services to the Journal are provided by Pensoft Publishers Ltd., through its publishing platform ARPHA, hereinafter referred to as "the Provider".

The Provider reserves the right to update the Terms of Use occasionally. Users will be notified via posting on the site and/or by email. If using the services of the Journal after such notice, the User will be deemed to have accepted the proposed modifications. If the User disagrees with the modifications, he/she should stop using the Journal services. Users are advised to periodically check the Terms of Use for updates or revisions. Violation of any of the terms will result in the termination of the User's account. The Provider is not responsible for any content posted by the User in the Journal.

Account Terms

  1. For registration in this Journal or any of the services or tools hosted on it, Users must provide their full legal name, a valid email address, postal address, affiliation (if any),  and any other information requested.
  2. Accounts created via this journal automatically sign in the User to the ARPHA Platform.
  3. Users are responsible for maintaining the security of their account and password. The Journal cannot and will not be liable for any loss or damage from failure to comply with this security obligation.
  4. Users are solely responsible for the content posted via the Journal services (including, but not limited to data, text, files, information, usernames, images, graphics, photos, profiles, audio and video clips, sounds, applications, links and other content) and all activities that occur under their account.
  5. Users may not use the service for any illegal or unauthorised purpose. Users must not, in the use of the service, violate any laws within their jurisdiction (including but not limited to copyright or trademark laws).
  6. Users can change or pseudonomyse their personal data, or deactivate their accounts at any time through the functionality available in the User’s personal profile. Deactivation or pseudonomysation will not affect the appearance of personal data in association with an already published work of which the User is author, co-author, editor, or reviewer.
  7. Users can report to the Journal uses of their personal data, that they might consider not corresponding to the current Terms of Use.
  8. The User’s personal data is processed by the Journal on the legal basis corresponding to Article 6, paragraph 1, letters a, b, c and f. of the General Data Protection Regulation (hereinafter referred to as GDPR) and will be used for the purpose of Journal’s services in accordance with the present Terms and Use, as well as in those cases expressly stated by the legislation.
  9. User’s consent to use the information the Journal has collected about the User corresponds to Article 6(1)(a) of the GDPR.
  10. The ‘legitimate interest’ of the Journal to engage with the User and enable him/her to participate in Journal’s activities and use Journal’s services correspond to Article 6(1)(f) of the GDPR.

Services and Prices

The Provider reserves the right to modify or discontinue, temporarily or permanently, the services provided by the Journal. Plans and prices are subject to change upon 30 days notice from the Provider. Such notice may be provided at any time by posting the changes to the relevant service website.

Ownership

The Authors retain full ownership to their content published in the Journal. We claim no intellectual property rights over the material provided by any User in this Journal. However, by setting pages to be viewed publicly (Open Access), the User agrees to allow others to view and download the relevant content. In addition, Open Access articles might be used by the Provider, or any other third party, for data mining purposes.

The Provider reserves the rights in its sole discretion to refuse or remove any content that is available via the Website.

Copyrighted Materials

Unless stated otherwise, the Journal website may contain some copyrighted material (for example, logos and other proprietary information, including, without limitation, text, software, photos, video, graphics, music and sound - "Copyrighted Material"). The User may not copy, modify, alter, publish, transmit, distribute, display, participate in the transfer or sale, create derivative works or, in any way, exploit any of the Copyrighted Material, in whole or in part, without written permission from the copyright owner. Users will be solely liable for any damage resulting from any infringement of copyrights, proprietary rights or any other harm resulting from such a submission.

Exceptions from this rule are e-chapters or e-articles published under Open Access (see below), which are normally published under Creative Commons Attribution 3.0 license (CC-BY), or Creative Commons Attribution 4.0 license (CC-BY), or Creative Commons Public Domain license (CC0).

Open Access Materials

This Journal is a supporter of open science. Open access to content is clearly marked, with text and/or the open access logo, on all materials published under this model. Unless otherwise stated, open access content is published in accordance with the Creative Commons Attribution 4.0 licence (CC-BY). This particular licence allows the copying, displaying and distribution of the content at no charge, provided that the author and source are credited.

Privacy Statement

  1. Users agree to submit their personal data to this Journal, hosted on the ARPHA Platform provided by Pensoft.
  2. The Journal collects personal information from Users (e.g., name, postal and email addresses, affiliation) only for the purpose of its services.
  3. All personal data will be used exclusively for the stated purposes of the website and will not be made available for any other purpose or to third parties.
  4. In the case of co-authorship of a work published through the Journal services, each of the co-authors states that they agree that their personal data be collected, stored and used by the Journal.
  5. In the case of co-authorship, each of the co-authors agrees that their personal data publicly available in the form of a co-authorship of a published work, can be distributed to external indexing services and aggregators for the purpose of the widest possible distribution of the work they co-author.
  6. When one of the co-authors is not registered in the Journal, it is presumed that the corresponding author who is registered has requested and obtained his/her consent that his/her personal data will be collected, stored and used by the Journal.
  7. The registered co-author undertakes to provide an e-mail address of the unregistered author, to whom the Journal will send a message in order to give the unregistered co-author’s explicit consent for the processing of his/her personal data by the Journal.
  8. The Journal is not responsible if the provided e-mail of the unregistered co-author is inaccurate or invalid. In such cases, it is assumed that the processing of the personal data of the unregistered co-author is done on a legal basis and with a given consent.
  9. The Journal undertakes to collect, store and use the provided personal data of third parties (including but not limited to unregistered co-authors) solely for the purposes of the website, as well as in those cases expressly stated by the legislation.
  10. Users can receive emails from Journal and its hosting platform ARPHA, provided by Pensoft, about activities they have given their consent for. Examples of such activities are:
    • Email notifications to authors, reviewers and editors who are engaged with authoring, reviewing or editing a manuscript submitted to the Journal.
    • Email alerts sent via email subscription service, which can happen only if the User has willingly subscribed for such a service. Unsubscription from the service can happen through a one-click link provided in each email alert notification.
    • Information emails on important changes in the system or in its Terms of Use which are sent via Mailchimp are provided with "Unsubscribe" function.
  11. Registered users can be invited to provide a peer review on manuscripts submitted to the Journal. In such cases, the users can decline the review invitation through a link available on the journal’s website.
  12. Each provided peer review can be registered with external services (such as Publons). The reviewer will be notified if such registration is going to occur and can decline the registration process.
  13. In case the Journal starts using personal data for purposes other than those specified in the Terms of Use, the Journal undertakes to immediately inform the person and request his/her consent.
  14. If the person does not give his/her consent to the processing of his or her personal data pursuant to the preceding paragraph, the Journal shall cease the processing of the personal data for the purposes for which there is no consent, unless there is another legal basis for the processing.
  15. Users can change/correct their personal data anytime via the functionality available in the User’s profile. Users can request the Journal to correct their personal data if the data is inaccurate or outdated and the Journal is obliged to correct the inaccurate or outdated personal data in a timely manner.
  16. Users may request the Journal to restrict the use of their personal data insofar as this limitation is not contrary to the law or the Terms of Use.
  17. Users may request their personal data to be deleted (the right to be forgotten) by the Journal, provided that the deletion does not conflict with the law or the Terms of Use.
  18. The User has the right to be informed:
    • whether his or her personal data have been processed;
    • for which purposes the Journal processes the personal data;
    • the ways in which his/her personal data are processed;
    • the types of personal data that Journal processes.
  19. The user undertakes not to interfere with and impede the Journal’s activities in the exercise of the provided rights.
  20. In case of non-fulfillment under the previous paragraph, the Journal reserves the right to delete the user's profile.

Disclaimer of Warranty and Limitation of Liability

Neither Pensoft and its affiliates nor any of their respective employees, agents, third party content providers or licensors warrant that the Journal service will be uninterrupted or error-free; nor do they give any warranty as to the results that may be obtained from use of the journal, or as to the accuracy or reliability of any information, service or merchandise provided through Journal.

Legal, medical, and health-related information located, identified or obtained through the use of the Service, is provided for informational purposes only and is not a substitute for qualified advice from a professional.

In no event will the Provider, or any person or entity involved in creating, producing or distributing Journal or the contents included therein, be liable in contract, in tort (including for its own negligence) or under any other legal theory (including strict liability) for any damages, including, but without limitation to, direct, indirect, incidental, special, punitive, consequential or similar damages, including, but without limitation to, lost profits or revenues, loss of use or similar economic loss, arising from the use of or inability to use the journal platform. The User hereby acknowledges that the provisions of this section will apply to all use of the content on Journal. Applicable law may not allow the limitation or exclusion of liability or incidental or consequential damages, so the above limitation or exclusion may not apply to the User. In no event will Pensoft’s total liability to the User for all damages, losses or causes of action, whether in contract, tort (including own negligence) or under any other legal theory (including strict liability), exceed the amount paid by the User, if any, for accessing Journal.

Third Party Content

The Provider is solely a distributor (and not a publisher) of SOME of the content supplied by third parties and Users of the Journal. Any opinions, advice, statements, services, offers, or other information or content expressed or made available by third parties, including information providers and Users, are those of the respective author(s) or distributor(s) and not of the Provider.