About the Journal

Smartification in Accounting, Economics, and Financial Management is an international, scholarly, peer-reviewed, and open access journal dedicated to advancing knowledge at the intersection of accounting, economics, financial management, digital transformation, intelligent technologies, and data-driven decision-making. The journal provides an academic platform for researchers, scholars, practitioners, policymakers, and professionals to disseminate original research and engage with emerging theoretical, methodological, and practical developments affecting contemporary economic and financial systems.

The concept of smartification reflects the growing transformation of traditional accounting, economic, and financial practices through technologies such as artificial intelligence, machine learning, big data analytics, blockchain, financial technologies, intelligent information systems, automation, cloud computing, digital platforms, and advanced decision-support systems. The journal therefore welcomes research examining both technological innovation and the broader organizational, economic, regulatory, behavioral, and managerial consequences of these transformations.

The journal publishes high-quality original research articles, theoretical studies, empirical investigations, methodological contributions, systematic reviews, and other scholarly works that make a meaningful contribution to accounting, economics, financial management, and related interdisciplinary fields. Particular attention is given to research that develops new models, tests emerging theories, evaluates innovative technologies, analyzes changing financial and economic environments, or generates evidence with practical implications for organizations, markets, regulators, and policymakers.

Smartification in Accounting, Economics, and Financial Management operates under a double-blind anonymous peer-review process. The identities of authors are concealed from reviewers, and the identities of reviewers are not disclosed to authors. Manuscripts considered suitable for the journal are normally evaluated by two or three independent reviewers with relevant scholarly expertise. This process is intended to support objective, rigorous, and constructive assessment of submitted research.

The journal is published on a bi-monthly basis, with six issues released each year. Articles are made openly available through the journal website in accordance with the journal's open access policy.

The journal is committed to academic integrity, research transparency, ethical scholarly communication, rigorous peer review, and the dissemination of reliable scientific knowledge. Editorial decisions are based on scholarly merit, methodological quality, originality, relevance to the journal's scope, clarity of presentation, and contribution to the literature.

Aims and Scopes

The primary aim of Smartification in Accounting, Economics, and Financial Management is to promote high-quality research concerning the transformation of accounting, economic, and financial systems in an increasingly digital, intelligent, interconnected, and data-intensive environment. The journal seeks to contribute to both established disciplinary debates and emerging areas of research created by technological, institutional, regulatory, and socioeconomic change.

Within accounting, the journal welcomes studies related to financial accounting, management accounting, auditing, accounting information systems, corporate reporting, sustainability accounting, forensic accounting, public-sector accounting, taxation, accounting standards, governance, internal control, and professional accounting practices. Research exploring the application of artificial intelligence, automation, blockchain, data analytics, digital reporting systems, continuous auditing, intelligent accounting platforms, and other emerging technologies is particularly relevant to the journal's focus.

Within economics, the scope includes theoretical and empirical research in areas such as macroeconomics, microeconomics, monetary economics, public economics, international economics, development economics, behavioral economics, institutional economics, digital economics, labor economics, industrial organization, and economic policy. The journal is especially interested in research investigating digitalization, platform economies, artificial intelligence, financial innovation, technological transformation, productivity, economic resilience, and the effects of emerging technologies on individuals, firms, markets, and national economies.

In the field of financial management, the journal covers corporate finance, investment management, financial markets, banking, risk management, portfolio management, capital structure, working capital, financial performance, asset pricing, financial institutions, behavioral finance, financial decision-making, corporate governance, and financial strategy. Research concerning fintech, algorithmic and intelligent financial systems, digital banking, cryptocurrencies, blockchain-based finance, automated investment systems, financial analytics, and technology-enabled risk assessment is also within the journal's scope.

The journal encourages interdisciplinary research linking accounting, economics, and financial management with information systems, artificial intelligence, data science, business analytics, management, entrepreneurship, corporate governance, sustainability, public policy, and related areas. Studies may employ quantitative, qualitative, mixed-method, experimental, computational, econometric, conceptual, or review-based approaches, provided that they demonstrate appropriate methodological rigor and make a clear contribution to knowledge.

The journal welcomes research conducted in different national, institutional, industrial, and socioeconomic contexts. Comparative and international studies are particularly encouraged when they provide broader theoretical insights, identify institutional differences, or contribute to the understanding of contemporary accounting, economic, and financial challenges.

Open Access Statement

Smartification in Accounting, Economics, and Financial Management is an open access journal. All articles published by the journal are made freely and permanently available through the journal website without subscription charges or other access barriers.

Readers may access, read, download, and use published articles in accordance with the terms of the license under which the articles are published. Open access facilitates wider dissemination of research findings, increases the accessibility of scholarly knowledge, and enables researchers, students, practitioners, policymakers, and the general public to benefit from published research without institutional or financial restrictions on access.

The journal believes that unrestricted access to scholarly research supports the advancement of knowledge and strengthens communication among academic and professional communities. Published articles are therefore made accessible online immediately after publication rather than being placed behind a subscription-based paywall.

Open access to the journal's content does not remove the obligation to appropriately acknowledge authorship. Users of published materials must comply with the applicable Creative Commons license and properly cite the original authors and publication source whenever journal content is reused.

Copyright and License

Authors publishing in Smartification in Accounting, Economics, and Financial Management retain full copyright to their published work. Submission and publication of a manuscript do not require authors to transfer ownership of copyright to the journal.

Published articles are distributed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).

Under this license, users may copy, share, distribute, reproduce, and adapt published material for non-commercial purposes, provided that appropriate credit is given to the original author or authors, a reference to the original publication is provided, and the applicable Creative Commons license is acknowledged. Where changes or adaptations are made, this should also be clearly indicated.

Commercial use of material published under the CC BY-NC 4.0 license is not automatically permitted under the terms of the license and may require separate authorization from the relevant copyright holder.

The authors retain the right to use their published articles for academic, educational, research, and other lawful purposes consistent with the applicable license. Authors may also deposit or share their work in institutional repositories, personal academic websites, research networks, or other appropriate scholarly platforms in accordance with the journal's self-archiving policy.

The journal requests that any redistributed or archived version of the final published article include complete bibliographic information and, where possible, a link to the version of record available on the journal website.

Plagiarism

Smartification in Accounting, Economics, and Financial Management is committed to maintaining high standards of academic integrity and does not tolerate plagiarism, inappropriate duplication, unauthorized reproduction of previously published material, or other forms of unethical textual appropriation.

Submitted manuscripts may be screened using iThenticate similarity-detection software. Similarity reports are used as an editorial assessment tool and are not interpreted solely on the basis of a numerical similarity percentage. Editors may examine the nature, extent, distribution, and source of textual overlap when determining whether the manuscript raises concerns regarding plagiarism, excessive copying, redundant publication, inappropriate paraphrasing, or insufficient attribution.

Authors are responsible for ensuring that all ideas, text, data, figures, tables, and other materials derived from previous publications are properly acknowledged and cited. Direct quotations should be clearly identified and appropriately referenced. Authors must also avoid excessive reuse of text from their own previous publications when such reuse is not properly disclosed or justified.

Similarity may arise legitimately from methodological terminology, standard technical expressions, references, institutional names, descriptions of established procedures, or other conventional scholarly language. For this reason, editorial decisions concerning plagiarism are based on substantive evaluation rather than an automatic similarity threshold alone.

Where problematic overlap is detected before peer review, the editorial office may return the manuscript to the authors for clarification or correction, request substantial revision, or reject the submission depending on the seriousness of the issue. If plagiarism or significant unethical duplication is identified after publication, the journal may take appropriate corrective action in accordance with accepted scholarly publishing practices.

Authors are expected to submit original manuscripts and must not present the work of others as their own. Submission of a manuscript also indicates that the authors take responsibility for the originality and integrity of the submitted work.

Article Processing Charges (APCs)

Smartification in Accounting, Economics, and Financial Management operates as an open access journal and applies an Article Processing Charge (APC) of 3,000,000 Tomans for manuscripts accepted for publication.

The APC contributes to the costs associated with editorial administration, manuscript processing, online publication, journal website maintenance, digital hosting, production, archiving, and the provision of permanent open access to published articles.

The Article Processing Charge is applicable only after a manuscript has successfully completed the editorial and peer-review process and has been formally accepted for publication. Payment of an APC does not guarantee acceptance of a submitted manuscript and has no influence on editorial evaluation or peer-review decisions.

All manuscripts are assessed according to the journal's academic and editorial standards regardless of the authors' financial status or payment of publication charges. Editors and reviewers are expected to base their evaluations solely on criteria such as originality, methodological rigor, scholarly contribution, relevance to the journal, ethical compliance, and clarity of presentation.

Authors will receive payment instructions following formal acceptance when applicable. Authors should not make any payment before receiving an official acceptance decision and the relevant instructions from the journal.

The journal endeavors to maintain transparency regarding publication charges. Any applicable APC information should therefore be communicated to authors prior to final publication so that authors are aware of the financial requirements associated with publication.

Peer-Review Process

Smartification in Accounting, Economics, and Financial Management uses a rigorous double-blind anonymous peer-review process designed to support fairness, scholarly quality, confidentiality, and independent academic evaluation.

After a manuscript is submitted, the editorial office conducts an initial assessment to determine whether the submission complies with the journal's basic requirements. This preliminary screening may consider the manuscript's relevance to the aims and scope of the journal, originality, scientific quality, methodological adequacy, presentation, ethical compliance, formatting, completeness of required documentation, and overall suitability for peer review.

Manuscripts that clearly fall outside the journal's scope, do not meet minimum scholarly standards, contain serious ethical concerns, or are otherwise unsuitable for publication may be rejected during the initial editorial screening without being sent for external review.

Manuscripts that successfully pass the initial assessment are normally assigned to two or three independent reviewers with appropriate expertise in the subject area. The journal applies a double-blind procedure, meaning that reviewers are not informed of the identities of the authors and authors are not informed of the identities of reviewers. Authors should therefore prepare manuscripts in a manner that supports anonymous evaluation.

Reviewers are asked to evaluate the manuscript with respect to its originality, theoretical contribution, research design, methodological rigor, validity of analysis, interpretation of findings, engagement with relevant literature, organization, clarity, relevance, ethical considerations, and overall contribution to the discipline.

Reviewers may recommend acceptance, revision, or rejection. When revision is requested, authors are expected to respond carefully to the reviewers' and editors' comments and submit a revised manuscript together with an appropriate response to the issues raised. Revised manuscripts may be returned to the original reviewers or assessed by the handling editor, depending on the nature and extent of the revisions.

In cases where reviewers provide substantially conflicting evaluations, an additional reviewer may be invited or the editor may undertake further assessment before reaching a decision. The final decision regarding publication rests with the journal's authorized editorial decision-maker and is based on the manuscript's scholarly quality, reviewers' evaluations, authors' responses to revision requests, and compliance with journal policies.

The journal considers peer-review reports confidential. Reviewers are expected not to disclose, distribute, or use unpublished information contained in manuscripts under review. Reviewers should also declare circumstances that may compromise, or reasonably appear to compromise, their independence in evaluating a manuscript.

Authors should likewise respect the confidentiality of the peer-review process and should not attempt to identify, contact, or improperly influence anonymous reviewers.

Possible editorial decisions may include acceptance, minor revision, major revision, or rejection. Acceptance is granted only when the manuscript has satisfied the journal's scientific, editorial, and ethical requirements.

The journal seeks to ensure that peer review is constructive and academically rigorous. Reviewer comments should focus on improving the scientific quality and clarity of manuscripts and should be expressed professionally and respectfully.

Archiving and Repository Policies

Smartification in Accounting, Economics, and Financial Management recognizes the importance of long-term access to scholarly research and supports appropriate preservation, repository deposit, and self-archiving of published material.

Journal Website Archiving

The journal maintains published articles on its official website as part of its scholarly publication record. Published articles are intended to remain accessible through the journal website so that readers can retrieve and consult the journal's scholarly content after publication.

The journal seeks to preserve the integrity of the published version of record, including essential bibliographic information such as the article title, author information, publication details, and other relevant metadata.

Where corrections, amendments, or other post-publication notices are necessary, the journal may publish appropriate notices while maintaining a transparent scholarly record.

Self-Archiving

Authors are permitted to archive and share their work for scholarly and non-commercial purposes in accordance with the journal's open access and copyright policies.

Authors may deposit the published version of their article in appropriate institutional or subject repositories, university repositories, personal academic webpages, and other legitimate scholarly platforms. Self-archived copies should clearly identify the original publication in Smartification in Accounting, Economics, and Financial Management.

Where possible, the deposited version should include the complete citation of the article and a link to the version of record hosted on the journal website. This helps ensure proper attribution, facilitates citation tracking, and directs readers to the authoritative published version.

Authors may use archived versions for academic communication, teaching, research dissemination, institutional reporting, and other non-commercial scholarly purposes consistent with the CC BY-NC 4.0 license.

The journal does not require authors to relinquish ownership of their work in order to deposit their articles in repositories. Authors retain copyright and may exercise their self-archiving rights subject to the terms of the publication license.

By supporting both journal-based access and author self-archiving, Smartification in Accounting, Economics, and Financial Management seeks to improve the visibility, accessibility, preservation, and scholarly impact of the research it publishes.