JABE Journal of Accounting and Business Education

为确保透明度，本刊要求主要作者按照指定的CRediT角色说明合著者对稿件的贡献，这些角色包括概念化、数据管理、形式分析、经费获取、调查研究、方法学、项目管理、资源、软件、监督、验证、可视化、初稿撰写及审阅与编辑等14个类别。 模型中文摘要

To ensure transparency, we ask primary authors to outline the contributions of co-authors to the manuscript, utilizing the designated CRediT roles. These roles encompass 14 distinct categories that detail each contributor's particular involvement in the academic work. They include tasks such as: Conceptualization; Data curation; Formal analysis; Funding acquisition; Investigation; Methodology; Pro…

所有作者应在稿件中披露任何可能影响研究结果或解释的经济或其他实质性利益冲突，并披露项目的全部经费来源，包括资助机构的研究经费（注明资助方和资助编号）、会议演讲酬金、参加会议的经费支持等。 模型中文摘要

All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed. A few potential conflicts of interests that are directly or indirectly related to the research may include, but are not limited to, the f…

文章必须完全符合国家和国际伦理法律并尊重学术界公认的伦理标准，所有各方均有责任遵守伦理原则；作者在稿件评审期间或之前不得联系参与评审的人员，并应在投稿前认真考虑作者名单及排序。 模型中文摘要

An article must be prepared and submitted in full compliance with not only national and international laws of ethics but also must respect common standards of ethics accepted by academicians. Therefore, all parties carry the responsibility for respecting principles of ethical standards. Please visit: Committee on Publication Ethics (COPE). Author Responsibilities Author(s) must not contact persons…

投稿即表示该作品未曾发表（作为学位论文、报告或摘要的一部分除外），也未同时投给其他刊物，且发表已获全体合著者同意；稿件被接受后，作者仍持有版权并无限制地保留出版权，许可类型为CC-BY-SA 4.0。 模型中文摘要

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors.If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restric…

本刊遵循使研究免费向公众开放有助于促进全球知识交流的原则，对其内容提供即时开放获取。 模型中文摘要

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

所有投至JABE的研究文章将由编辑委员会审查，以确保其属于本刊主题范围并符合所有正式编辑要求；未达要求的稿件可被拒稿且编辑委员会不与作者就拒稿理由进行争论，通过初审的稿件将接受双盲评审。 模型中文摘要

All research articles submitted to JABE (Journal of Accounting and Business Education) will be reviewed by the Editorial Board to ensure that they fall within the scope of the subject matter treated by the journal and to verify that they comply with all formal editorial requirements. The Editorial Board reserves the right to reject articles that do not comply with the journal’s requirements. In su…

作者应确保其作品完全原创，并对他人的工作和/或文字予以恰当致谢；任何形式的剽窃均属不可接受的违反出版伦理行为，同时向多个期刊同时投递实质相同的稿件亦属不可接受的行为。 模型中文摘要

Authors should ensure their work is entirely original and that any work and/or words of others have been appropriately acknowledged. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. Submitting essentially the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.