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. 

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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.


Policies


Open Access

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. 

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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.


Privacy Statement

The personal information used on this website is to be used exclusively for the stated purposes of this journal. It will not be made available for any other purpose or to any other party.


Authorship/Contributorship

Some journals are integrated with Contributor Role Taxonomy (CRediT), in order to recognise individual author input within a publication, thereby ensuring professional and ethical conduct, while avoiding authorship disputes, gift / ghost authorship and similar pressing issues in academic publishing.

During manuscript submission, the submitting author is strongly recommended to specify a contributor role for each of co-author, i.e. Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data Curation, Writing - Original draft, Writing - Review and Editing, Visualization, Supervision, Project administration, Funding Acquisition (see more). For the journals that are not integrated with CRediT, the submitting author is encouraged to specify the roles as a free text. Once published the article will include the contributor role for all authors in the article metadata.


Use of AI

Authors must be transparent about the use of Artificial Intelligence tools such as ChatGPT and other large language models in the manuscript preparation, and disclose details of how the AI tool was used within the "Materials and Methods" section.


Desk Rejection

During the pre-review evaluation, Editors-in-Chief or Subject Editors check the manuscript and decide whether it enters peer review or is outright rejected. At this point, they may reject a manuscript prior to sending it out for peer review, specifying the reasons. The most common ones are non-conformity with the journal's focus, scope and policies and/or low scientific or linguistic quality.

In case the manuscript is suitable for the journal but has to be corrected technically or linguistically, it will be returned to the authors for improvement. The authors will not need to re-submit the manuscript but only to upload the corrected file(s) to their existing submission.


Publication Ethics and Malpractice Statement

General

The publishing ethics and malpractice policies follow the Principles of Transparency and Best Practice in Scholarly Publishing (joint statement by COPE, DOAJ, WAME, and OASPA), the NISO Recommended Practices for the Presentation and Identification of E-Journals (PIE-J), and, where relevant, the Recommendations for the Conduct, Reporting, Editing, and Publication of Scholarly Work in Medical Journals from ICMJE.

Privacy statement

The personal information used on this website is to be used exclusively for the stated purposes of each particular journal. It will not be made available for any other purpose or to any other party. 

Open access

Pensoft and ARPHA-hosted journals adhere strictly to gold open access to accelerate the barrier-free dissemination of scientific knowledge. All published articles are made freely available to read, download, and distribute immediately upon publication, given that the original source and authors are cited (Creative Commons Attribution License (CC BY 4.0)).

Open data publishing and sharing

Pensoft and ARPHA encourage open data publication and sharing, in accordance with Panton’s Principles and FAIR Data Principles. For the domain of biodiversity-related publications Pensoft has specially developed extended Data Publishing Policies and Guidelines for Biodiversity Data. Specific data publishing guidelines are available on the journal website. 

Data can be published in various ways, such as preservation in data repositories linked to the respective article or as data files or packages supplementary to the article. Datasets should be deposited in an appropriate, trusted repository and the associated identifier (URL or DOI) of the dataset(s) must be included in the data resources section of the article. Reference(s) to datasets should also be included in the reference list of the article with DOIs (where available). Where no discipline-specific data repository exists authors should deposit their datasets in a general repository such as, for example Zenodo or others. 

Submission, peer review and editorial process

The peer review and editorial processes are facilitated through an online editorial system and a set of email notifications. Pensoft journals’ websites display stepwise description of the editorial process and list all necessary instructions and links. These links are also included in the respective email notification.

General: Publication and authorship

  • All submitted papers are subject to a rigorous peer review process by at least two international reviewers who are experts in the scientific field of the particular paper. 
  • The factors that are taken into account in review are relevance, soundness, significance, originality, readability and language. 
  • A declaration of potential Conflicts of Interest is a mandatory step in the submission process. The declaration becomes part of the article metadata and is displayed in both the PDF and HTML versions of the article.
  • The journals allow several rounds of review of a manuscript. The ultimate responsibility for editorial decisions lies with the respective Subject Editor and, in some cases, with the Editor-in-Chief. All appeals should be directed to the Editor-in-Chief, who may decide to seek advice among the Subject Editors and Reviewers.
  • The possible decisions include: (1) Accept, (2) Minor revisions, (3) Major revisions, (4) Reject, but re-submission encouraged and (5) Reject. 
  • If Authors are encouraged to revise and re-submit a submission, there is no guarantee that the revised submission will be accepted. 
  • The paper acceptance is constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. 
  • No research can be included in more than one publication.
  • Editors-in-Chief, managing editors and their deputies are strongly recommended to limit the amount of papers co-authored by them. As a rule of thumb, research papers (co-)authored by Editors-in-Chief, managing editors and their deputies must not exceed 20% of the publications a year, with a clear task to drop this proportion below 15%. By adopting this practice, the journal is taking extra precaution to avoid endogeny and conflicts of interest, while ensuring the editorial decision-making process remains transparent and fair.
  • Editors-in-Chief, managing editors and handling editors are not allowed to handle manuscripts co-authored by them.

Responsibility of Authors

  • Authors are required to agree that their paper will be published in open access under the Creative Commons Attribution License (CC BY 4.0) license.
  • Authors must certify that their manuscripts are their original work. 
  • Authors must certify that the manuscript has not previously been published elsewhere. 
  • Authors must certify that the manuscript is not currently being considered for publication elsewhere. 
  • Authors should submit the manuscript in linguistically and grammatically correct English and formatted in accordance with the journal’s Author Guidelines.
  • Authors must participate in the peer review process. 
  • Authors are obliged to provide retractions or corrections of mistakes. 
  • All Authors mentioned are expected to have significantly contributed to the research. 
  • Authors must notify the Editors of any conflicts of interest. 
  • Authors must identify all sources used in the creation of their manuscript. 
  • Authors must report any errors they discover in their published paper to the Editors.
  • Authors should acknowledge all significant funders of the research pertaining to their article and list all relevant competing interests.   
  • Other sources of support for publications should also be clearly identified in the manuscript, usually in an acknowledgement (e.g. funding for the article processing charge; language editing or editorial assistance).
  • The Corresponding author should provide the declaration of any conflicts of interest on behalf of all Authors. Conflicts of interest may be associated with employment, sources of funding, personal financial interests, membership of relevant organisations or others.

Responsibility of Reviewers

  • The manuscripts will be reviewed by two or three experts in order to reach first decision as soon as possible. Reviewers do not need to sign their reports but are welcome to do so. They are also asked to declare any conflicts of interests.
  • Reviewers are not expected to provide a thorough linguistic editing or copyediting of a manuscript, but to focus on its scientific quality, as well as for the overall style, which should correspond to the good practices in clear and concise academic writing. If Reviewers recognize that a manuscript requires linguistic edits, they should inform both Authors and Editor in the report.
  • Reviewers are asked to check whether the manuscript is scientifically sound and coherent, how interesting it is and whether the quality of the writing is acceptable.
  • In cases of strong disagreement between the reviews or between the Authors and Reviewers, the Editors can judge these according to their expertise or seek advice from a member of the journal's Editorial Board.
  • Reviewers are also asked to indicate which articles they consider to be especially interesting or significant. These articles may be given greater prominence and greater external publicity, including press releases addressed to science journalists and mass media.
  • During a second review round, the Reviewer may be asked by the Subject Editor to evaluate the revised version of the manuscript with regards to Reviewer’s recommendations submitted during the first review round.
  • Reviewers are asked to be polite and constructive in their reports. Reports that may be insulting or uninformative will be rescinded.
  • Reviewers are asked to start their report with a very brief summary of the reviewed paper. This will help the Editors and Authors see whether the reviewer correctly understood the paper or whether a report might be based on misunderstanding.
  • Further, Reviewers are asked to comment on originality, structure and previous research: (1) Is the paper sufficiently novel and does it contribute to a better understanding of the topic under scrutiny? Is the work rather confirmatory and repetitive? (2) Is the introduction clear and concise? Does it place the work into the context that is necessary for a reader to comprehend the aims, hypotheses tested, experimental design or methods? Are Material and Methods clearly described and sufficiently explained? Are reasons given when choosing one method over another one from a set of comparable methods? Are the results clearly but concisely described? Do they relate to the topic outlined in the introduction? Do they follow a logical sequence? Does the discussion place the paper in scientific context and go a step beyond the current scientific knowledge on the basis of the results? Are competing hypotheses or theories reasonably related to each other and properly discussed? Do conclusions seem reasonable?  Is previous research adequately incorporated into the paper? Are references complete, necessary and accurate? Is there any sign that substantial parts of the paper were copies of other works?
  • Reviewers should not review manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
  • Reviewers should keep all information regarding papers confidential and treat them as privileged information. 
  • Reviewers should express their views clearly with supporting arguments. 
  • Reviewers should identify relevant published work that has not been cited by the authors.
  • Reviewers should also call to the Editors’ attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Responsibility of Editors

  • Editors in Pensoft’s journals carry the main responsibility for the scientific quality of the published papers and base their decisions solely on the papers' importance, originality, clarity and relevance to publication's scope.
  • The Subject Editor takes the final decision on a manuscript’s acceptance or rejection and his/her name is listed as "Academic Editor" in the header of each article.
  • The Subject Editors are not expected to provide a thorough linguistic editing or copyediting of a manuscript, but to focus on its scientific quality, as well as the overall style, which should correspond to the good practices in clear and concise academic writing. 
  • Editors are expected to spot small errors in orthography or stylistic during the editing process and correct them.
  • Editors should always consider the needs of the Authors and the Readers when attempting to improve the publication. 
  • Editors should guarantee the quality of the papers and the integrity of the academic record. 
  • Editors should preserve the anonymity of Reviewers, unless the latter decide to disclose their identities. 
  • Editors should ensure that all research material they publish conforms to internationally accepted ethical guidelines. 
  • Editors should act if they suspect misconduct and make all reasonable attempts to obtain a resolution to the problem. 
  • Editors should not reject papers based on suspicions, they should have proof of misconduct.
  • Editors should not allow any conflicts of interest between Authors, Reviewers and Board Members.
  • Editors are allowed to publish a limited proportion of papers per year co-authored by them, after considering some extra precautions to avoid an impression of impropriety, endogeny, conflicts of interest and ensure that the editorial decision-making process is transparent and fair.
  • Editors-in-Chief, managing editors and handling editors are not allowed to handle manuscripts co-authored by them.
           

Neutrality to geopolitical disputes

General

The strict policy of Pensoft and its journals is to stay neutral to any political or territorial dispute. Authors should depoliticize their studies by avoiding provoking remarks, disputable geopolitical statements and controversial map designations; disputable territories should be referred to as well-recognised and non-controversial geographical areas. Тhe journal reserves the right to mark such areas at least as disputable at or after publication, to publish editor's notes, or to reject/retract the paper.

Authors' affiliations

Pensoft does not take decisions regarding the actual affiliations of institutions. Authors are advised to provide their affiliation as indicated on the official internet site of their institution.

Editors 

Editorial decisions should not be affected by the origins of the manuscript, including the nationality, ethnicity, political beliefs, race, or religion of the authors. Decisions to edit and publish should not be determined by the policies of governments or other agencies outside of the journal itself.

Human and animal rights

The ethical standards in medical and pharmacological studies are based on the Helsinki declaration (1964, amended in 1975, 1983, 1989, 1996, 2000 and 2013) of the World Medical Association and the Publication Ethics Policies for Medical Journals of the World Association of Medical Journals (WAME).

Authors of studies including experiments on humans or human tissues should declare in their cover letter a compliance with the ethical standards of the respective institutional or regional committee on human experimentation and attach committee’s statement and informed consent; for those researchers who do not have access to formal ethics review committees, the principles outlined in the Declaration of Helsinki should be followed and declared in the cover letter. Patients’ names, initials, or hospital numbers should not be used, not in the text nor in any illustrative material, tables of databases, unless the author presents a written permission from each patient to use his or her personal data. Photos or videos of patients should be taken after a warning and agreement of the patient or of a legal authority acting on his or her behalf.

Animal experiments require full compliance with local, national, ethical, and regulatory principles, and local licensing arrangements and respective statements of compliance (or approvals of institutional ethical committees where such exists) should be included in the article text.

Informed consent

Individual participants in studies have the right to decide what happens to the identifiable personal data gathered, to what they have said during a study or an interview, as well as to any photograph that was taken. Hence it is important that all participants gave their informed consent in writing prior to inclusion in the study. Identifying details (names, dates of birth, identity numbers and other information) of the participants that were studied should not be published in written descriptions, photographs, and genetic profiles unless the information is essential for scientific purposes and the participant (or parent or guardian if the participant is incapable) gave written informed consent for publication. Complete anonymity is difficult to achieve in some cases, and informed consent should be obtained if there is any doubt. If identifying characteristics are altered to protect anonymity, such as in genetic profiles, authors should provide assurance that alterations do not distort scientific meaning.

The following statement should be included in the article text in one of the following ways:

  • "Informed consent was obtained from all individual participants included in the study."
  • "Informed consent was obtained from all individuals for whom identifying information is included in this article." (In case some patients’ data have been published in the article or supplementary materials to it).

Gender issues

We encourage the use of gender-neutral language, such as 'chairperson' instead of 'chairman' or 'chairwomen', as well as 'they' instead of 'she/he' and 'their' instead of  'him/her' (or consider restructuring the sentence).

Conflict of interest

During the editorial process, the following relationships between editors and authors are considered conflicts of interest: Colleagues currently working in the same research group or department, recent co-authors, and doctoral students for which the editor served as committee chair. During the submission process, the authors are kindly advised to identify possible conflicts of interest with the journal editors. After manuscripts are assigned to the handling editor, individual editors are required to inform the managing editor of any possible conflicts of interest with the authors. Journal submissions are also assigned to referees to minimize conflicts of interest. After manuscripts are assigned for review, referees are asked to inform the editor of any conflicts that may exist.

Appeals and open debate

We encourage academic debate and constructive criticism. Authors are always invited to respond to any editorial correspondence before publication. Authors are not allowed to neglect unfavorable comments about their work and choose not to respond to criticisms. 

No Reviewer’s comment or published correspondence may contain a personal attack on any of the Authors. Criticism of the work is encouraged. Editors should edit (or reject) personal or offensive statements. Authors should submit their appeal on editorial decisions to the Editorial Office, addressed to the Editor-in-Chief or to the Managing Editor. Authors are discouraged from directly contacting Editorial Board Members and Editors with appeals.

Editors will mediate all discussions between Authors and Reviewers during the peer review process prior to publication. If agreement cannot be reached, Editors may consider inviting additional reviewers if appropriate. 

The Editor-in-Chief will mediate all discussions between Authors and Subject Editors.

The journals encourage publication of open opinions, forum papers, corrigenda, critical comments on a published paper and Author’s response to criticism.

Misconduct

Research misconduct may include: (a)  manipulating research materials, equipment or processes; (b) changing or omitting data or results such that the research is not accurately represented in the article; c) plagiarism. Research misconduct does not include honest error or differences of opinion. If misconduct is suspected, journal Editors will act in accordance with the relevant COPE guidelines.

Plagiarism and duplicate publication policy
A special case of misconduct is plagiarism, which is the appropriation of another person's ideas, processes, results or words without giving appropriate credit. Plagiarism is considered theft of intellectual property and manuscripts submitted to this journal which contain substantial unattributed textual copying from other papers will be immediately rejected. Editors are advised to check manuscripts for plagiarism via the iThenticate service by clicking on the "ïThenticate report" button. Journal providing a peer review in languages other than English (for example, Russian) may use other plagiarism checking services (for example, Antiplagiat). 
Instances, when authors re-use large parts of their publications without providing a clear reference to the original source, are considered duplication of work. Slightly changed published works submitted in multiple journals is not acceptable practice either. In cases of plagiarism in an already published paper or duplicate publication, an announcement will be made on the journal publication page and a procedure of retraction will be triggered.

Responses to possible misconduct

All allegations of misconduct must be referred to the Editor-In-Chief. Upon the thorough examination, the Editor-In-Chief and deputy editors should conclude if the case concerns a possibility of misconduct. All allegations should be kept confidential and references to the matter in writing should be kept anonymous, whenever possible.

Should a comment on potential misconduct be submitted by the Reviewers or Editors, an explanation will be sought from the Authors. If it is satisfactory and the issue is the result of either a mistake or misunderstanding, the matter can be easily resolved. If not, the manuscript will be rejected or retracted and the Editors may impose a ban on that individual's publication in the journals for a certain period of time. In cases of published plagiarism or dual publication, an announcement will be made in both journals explaining the situation.

When allegations concern authors, the peer review and publication process for their submission will be halted until completion of the aforementioned process. The investigation will be carried out even if the authors withdraw the manuscript, and implementation of the responses below will be considered.

When allegations concern reviewers or editors, they will be replaced in the review process during the ongoing investigation of the matter. Editors or reviewers who are found to have engaged in scientific misconduct should be removed from further association with the journal, and this fact reported to their institution.

Retraction policies

Article retraction

According to the COPE Retraction Guidelines followed by this Journal, an article can be retracted because of the following reasons:

  • Unreliable findings based on clear evidence of a misconduct (e.g. fraudulent use of the data) or honest error (e.g. miscalculation or experimental error).
  • Redundant publication, e.g., findings that have previously been published elsewhere without proper cross-referencing, permission or justification.
  • Plagiarism or other kind of unethical research.

Retraction procedure

  • Retraction should happen after a careful consideration by the Journal editors of allegations coming from the editors, authors, or readers.
  • The HTML version of the retracted article is removed (except for the article metadata) and on its place a retraction note is issued.
  • The PDF of the retracted article is left on the website but clearly watermarked with the note "Retracted" on each page.
  • In some rare cases (e.g., for legal reasons or health risk) the retracted article can be replaced with a new corrected version containing apparent link to the retracted original version and a retraction note with a history of the document.

Expression of concern

In other cases, the Journal editors should consider issuing an expression of concern, if evidence is available for:

  • Inconclusive evidence of research or publication misconduct by the authors.
  • Unreliable findings that are unreliable but the authors’ institution will not investigate the case.
  • A belief that an investigation into alleged misconduct related to the publication either has not been, or would not be, fair and impartial or conclusive.
  • An investigation is underway but a judgement will not be available for a considerable time.

Errata and Corrigenda

Pensoft journals largely follow the ICMJE guidelines for corrections and errata.

Errata

Admissible and insignificant errors in a published article that do not affect the article content or scientific integrity (e.g. typographic errors, broken links, wrong page numbers in the article headers etc.) can be corrected through publishing of an erratum. This happens through replacing the original PDF with the corrected one together with a correction notice on the Erratum Tab of the HTML version of the paper, detailing the errors and the changes implemented in the original PDF. The original PDF will be marked with a correction note and an indication to the corrected version of the erratum article. The original PDF will also be archived and made accessible via a link in the same Erratum Tab.

Authors are also encouraged to post comments and indicate typographical errors on their articles to the Comments tab of the HTML version of the article.

Corrigenda

Corrigenda should be published in cases when significant errors are discovered in a published article. Usually, such errors affect the scientific integrity of the paper and could vary in scale. Reasons for publishing corrigenda may include changes in authorship, unintentional mistakes in published research findings and protocols, errors in labelling of tables and figures or others. In taxonomic journals, corrigenda are often needed in cases where the errors affect nomenclatural acts. Corrigenda are published as a separate publication and bear their own DOI. Examples of published corrigenda are available here.

The decision for issuing errata or corrigenda is with the editors after discussion with the authors.


COPE Compliance

This journal endorses the COPE (Committee on Publication Ethics) guidelines and will pursue cases of suspected research and publication misconduct (e.g. falsification, unethical experimentation, plagiarism, inappropriate image manipulation, redundant publication). For further information about COPE please see the website for COPE at http://www.publicationethics.org and journal's Publication Ethics and Malpractice Statement.

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. Authors are solely responsible for the content submitted to the journal and must confirm [during the submission process] that the content does not contain any materials subject to copyright violation including, but not limited to, text, data, multimedia, images, graphics, photos, audio and video clips. This requirement holds for both the article text and any supplementary material associated with the article.

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.

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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.

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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).

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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.

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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

 

 


Journal Info

 

Journal Name Maandblad voor Accountancy en Bedrijfseconomie
Journal URL https://mab-online.nl/
ISSN (online) 2543-1684
ISSN (print) 0924-6304
Content Provider ARPHA
Publisher Amsterdam University Press
Journal Owner Amsterdam University Press
Owner URL https://www.aup.nl/en/
Start Year 1924
Review Type double-blind
Publication Frequency monthly
APC No publication charges
License Creative Commons Attribution License (CC BY-NC-ND 4.0)

 


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