1. Double-Blind Peer Review
Journal of Accounting, Business, and Sustainability (JABS) applies a double-blind peer review system, in which the identities of both authors and reviewers are concealed from each other throughout the review process. This system aims to maintain objectivity and independence and to minimize potential bias during the review process.

2. Submission of Two Manuscript Versions
Authors are required to submit two versions of the manuscript, namely (1) a manuscript with author identities, including the authors’ names, affiliations, and related information, and (2) a manuscript without author identities, which is used specifically for the double-blind peer review process. In the manuscript without author identities, all information that may reveal the authors’ identities must be removed.

3. Review Process and Editorial Decision
The manuscript without author identities will be sent to reviewers for evaluation based on its originality, scientific quality, methodological appropriateness, quality of results and discussion, and contribution to the field. Based on the review results, the Editor-in-Chief and Editorial Team of JABS may decide that the manuscript is accepted, accepted with revisions, or rejected. Authors are required to respond to reviewers’ comments and make revisions according to the evaluation results. The final decision regarding publication rests with the Editor-in-Chief and Editorial Team of JABS.