Author Guidelines
ART differs from traditional accounting journals in many respects. Therefore, please keep the following in mind:
There are no format requirements for submission. Formatting requirements will be handled in the event your submission is accepted for publication.
While there are no minimum or maximum length requirements, please do your best to be concise while fully communicating your ideas.
To respect all parties’ time, including the authors’, and to maintain high standards for reviewer and editor performance, authors should expect a potentially higher-than-typical rate of desk rejections. The filtering process between the editor-in-chief, associate editors, and reviewers will be meaningful. Make sure that your paper is as good as you can make it (including copy-editing) before submitting.
In the event your submission receives a peer review (which may consist of one, two, or zero reviewers, in the event the editor believes a separate review consultation is unwarranted and chooses to act as the peer review), you will have the opportunity to formally respond to those reviews (without revising your submission) before the editor makes a first-round decision.
The peer-review process will only be double-blind through the first-round decision. After the first round, neither reviewers nor authors will be anonymous.
To respect the authors’ time, only the manuscript and, for applicable research submissions, the instrument, will be required for submission and first-round review. However, please keep in mind that, in the interest of scientific transparency, all articles published will include, as an appendix in a separate file, the original and any subsequent round submissions, as well as the signed review reports and editor letter from each round. On publication, the reviewers’ identities will be public. For surveys, experiments, and structured or semi-structured interviews, the instrument will also be publicly available. All articles published will also include annotated code and links to data, where applicable, in a separate appended file. Data, code, and publications will be hosted and available through the University of Alabama Institutional Repository and may be hosted and shared via the authors’, editors’, and reviewers’ institutional repositories as well. In keeping with being a “human” journal, the editor can make exceptions to the policy of making these items public on a case-by-case basis. For human-subjects research, authors will be expected to provide proof of IRB approval from each author or an explanation of IRB coverage or exemption for each author.
ART will strive to be an author-friendly outlet in its policies and procedures. However, authors should only submit in good faith. Desk rejections for malfeasance or perceived spam submissions will result in communication with the authors regarding the reasons the editor believes there may have been malfeasance or perceives the submission to be a spam submission. The second such instance will result in a written warning. Three instances will result in a ban on submissions for the offending author(s) for life.
All decisions to accept, reject, or retract a published paper rest solely with the editorial board and can be made for any reason they see fit.
Before making a submission, authors are responsible for obtaining permission to publish any material included with the submission, such as photos, documents and datasets. All authors identified on the submission must consent to be identified as an author. Where appropriate, research should be approved by an appropriate ethics committee in accordance with the legal requirements of the study's country.
