1. Manuscript Preparation

    1.1. Manuscript Length and Formatting
The abstract must not exceed 150 words. The manuscript must not exceed 60 pages, including appendices, references, figures, and tables, and should be formatted with at least 1.5-line spacing, 1-inch side margins, and 1.5-inch top and bottom margins. Additional material may be included in an Online (Internet) Appendix, which does not count toward the page limit; however, the manuscript should remain fully self-contained and understandable without affecting the readability of the main manuscript. Please note that 60 pages is an upper limit rather than a target, and authors are strongly encouraged to keep their manuscripts as concise as possible. An Online Appendix should be included only when absolutely necessary.

    1.2. Title Page
RBFA follows a single-blind peer-review process. The manuscript should begin with the title page that includes the author’s names, email addresses and affiliations, followed by the abstract, keywords, JEL classifications, acknowledgements and the contact details of the corresponding author, including the postal address.

    1.3. Numbering
The manuscript should include appropriate page numbers starting from the title page. The title page of the manuscript must be numbered as page 1. This ensures that the page numbering in printed and electronic versions coincides and makes it easier for the review team to provide comments. In the main manuscript, tables, figures and equations should be numbered sequentially (e.g., Table 1, Table 5, Figure 3, Figure 7, Equation 1). In the appendix, use a letter to indicate the relevant appendix followed by the table or figure number (e.g., Table A1, Table G3, Figure C3, Equation A1), where the letter corresponds to the specific appendix section (e.g., Appendix A, Appendix D).

    1.4. Referencing Style
For the initial submission, authors may use any reference style, provided it is applied consistently throughout the manuscript. Before final acceptance, all manuscripts must be formatted in Harvard style.

    1.5. File Format
All documents must be submitted in PDF format for both initial and revised submissions. Upon acceptance, authors will be asked to provide the original word-processed files or LaTeX source code for the final version of the manuscript.

2. Cover Letter
A cover letter is not mandatory for submission. However, authors may include one if they wish to communicate information to the editors that is relevant to the review process.

3. Disclosure Statement
Authors must provide a conflict-of-interest statement, either collectively or individually, as a separate file or with the cover letter. All funding sources, including grant numbers and funding bodies, must also be disclosed.

4. Selection of Editors and Suggested Reviewers
Depending on the focus of the manuscript, authors are required to select one Department Editor (Business Accounting or Business Finance) and one Associate Editor from the most appropriate track under the selected Department during submission. Authors should also suggest three potential reviewers whose expertise closely aligns with the manuscript’s research area. Suggested reviewers must have appropriate and demonstrable expertise relevant to the topic of the manuscript.

5. Manuscript Type
Authors must select the manuscript type from the submission system dropdown menu, choosing the category that best fits their submission, such as original empirical research, literature review, perspectives (only from leading international scholars), meta-analysis, or reinvestigation and extension.

6. Peer Review Process
RBFA follows a single-blind peer review process. After an initial screening by the Associate Editor to assess the suitability of the manuscript for the journal, the submission will be sent for review to up to two experts in the relevant field. Reviewers may be selected from the authors’ suggested reviewers or independently identified by the editorial team. Once the review reports are received, the Associate Editor will evaluate the recommendations and make a decision in consultation with the Department Editor. The final decision will then be communicated to the corresponding author jointly by the Department and the Associate Editors.

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Although authors are required to select a Department Editor and an Associate Editor during submission, the editors suggested may not necessarily be assigned to handle the manuscript if they are unavailable or have already reached their editorial capacity. In such cases, the editorial office may assign another appropriate editor.

 

The journal aims to provide an initial decision within 45 days of submission. Authors are kindly requested to wait at least 60 days before contacting the editorial office regarding the status of their manuscript.

7. Editorial Decision Transparency and Disclosure
To promote transparency, accountability, and recognition of editorial contributions, all accepted manuscripts will include a statement on the title page identifying the handling Department and Associate Editors responsible for the editorial decision (e.g., “This paper was accepted by Jairaj Gupta (Business Accounting, Department Editor) and Sebastian Becker (Management Accounting, Associate Editor)”). This disclosure provides an audit trail of editorial responsibility, acknowledges the scholarly service of editors, and aligns with best practices in ethical and transparent academic publishing, including the management of potential conflicts of interest.

8. Submission Fee
If a manuscript is sent out for review, a submission fee of £75 is required. The fee is reduced to £50 when the corresponding author is a doctoral student. The submission fee is waived for authors who have completed two timely reviews for the journal within the past year or who serve in an administrative or editorial capacity in the Academy of Business Finance & Accounting. No submission fee is charged if the manuscript is desk-rejected. Authors will be asked to pay the submission fee only after the manuscript has been sent out for review, not at the time of submission.

9. Fast-track Review Option
RBFA offers a fast-track editorial decision, without additional peer review, for manuscripts that were previously reviewed at reputed AJG 3/4/4* or ABDC A/A* ranked journals in the accounting and finance disciplines and rejected in the second or later review rounds. A decision will normally be provided within two weeks, and if the paper is accepted, the £75 submission fee will apply.

 

To request fast-track consideration, authors should follow these steps during submission: (1) select “New Submission” as the Type of Submission and “R&R at Other Journal” as the Category of Submission; (2) upload all referee reports and editorial decision letters from every round of review at the previous journal; (3) upload the manuscript, which may be updated to incorporate revisions or improvements since the last decision; and (4) include a cover letter explaining which reviewer suggestions from the previous journal have been incorporated into the revised manuscript and providing a clear justification for any suggestions that were not adopted.

 

The selected Department Editor will review the document, potentially seeking advice from another Associate Editor and can issue either an Accept or Reject decision.

10. Data Availability Statement
Authors must clearly cite and describe the data sources used in the manuscript.

11. Appeal process
If authors believe that their manuscript has been unfairly rejected, they may submit a formal appeal by writing to the Managing Editors. The appeal should clearly explain the reasons for the request and include a detailed response to the reviewers’ reports and the editor’s decision letter. The Managing Editors will evaluate the appeal and may decide either to uphold the original decision or to send the manuscript to different editors and reviewers for further evaluation. The decision made at this stage is final, and no further appeals will be considered.

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