Welcome to the Journal of Theoretical Accounting Research. To ensure a smooth and transparent publication process, we have established these guidelines to assist authors from manuscript submission through to publication. Adherence to these standards helps maintain the quality, integrity, and consistency of the research published in our journal.

Article Submission and Publication Policies

All submissions to the Journal of Theoretical Accounting Research must be original and should not have been published previously or be under consideration by another publisher at the time of submission. We only accept manuscripts that are unique and authentic.

Once an article is submitted and accepted for consideration, authors are requested to uphold their commitment, as retraction after acceptance is not permitted. Authors should note that any necessary changes to the manuscript post-submission are subject to our journal policies and editorial discretion.

Our editorial team and peer reviewers reserve the right to make formatting or editorial modifications deemed essential for clarity, quality, and consistency.

Upon submission, a processing fee is required. Please be aware that this fee is non-refundable in cases where the author withdraws the manuscript after submission or acceptance.

To uphold the validity and integrity of published research, all manuscripts undergo a thorough initial screening. Should additional formatting fees be necessary to meet journal standards, authors will be informed accordingly. For any inquiries regarding submissions or publication processes, authors are encouraged to contact the journal directly via the official email.

Author’s Assurance

By submitting to the Journal of Theoretical Accounting Research, authors affirm that:

• The work is original and authored solely by the individuals named on the manuscript.

• The manuscript has not been published elsewhere and is not under review by another journal.

• The content contains no defamatory, illegal, or unethical material.

• The manuscript respects privacy and property rights, with all necessary permissions obtained for any copyrighted content or personal data included.

Manuscript Preparation Guidelines

Proper manuscript preparation is critical for clear communication and efficient peer review. Authors should prepare their manuscripts with the following guidelines in mind:

Purpose and Structure

A manuscript should present theoretical research findings clearly and logically to facilitate understanding and reproducibility. Adherence to structural norms promotes effective communication within the academic community.

Formatting Recommendations

Manuscripts should be typed in Times New Roman font, size 10, on A4 paper with 1-inch margins on all sides. Paragraphs must be indented by 5–7 spaces, and the document should use single line spacing throughout.

All tables and figures must be centered on the page, numbered consecutively, and cited appropriately in the text. Text wrapping around tables and figures is discouraged to preserve formatting clarity.

Content Components

• Title: Provide a concise and informative title that accurately reflects the scope and findings of your research.

• Abstract: Summarize the key points of your manuscript in one to two sentences, highlighting the main objectives and results.

• Introduction: Clearly state the study’s purpose, objectives, and hypotheses. Include relevant background information with references to prior research that contextualizes your work.

• Materials and Methods: Describe your theoretical framework, methodologies, analytical techniques, and any instruments or tools used in your research. This section should be detailed enough to allow replication.

• Results: Objectively present your findings using appropriate tables, graphs, or charts. Each should have clear captions explaining the data. Avoid interpretation in this section but note any limitations encountered.

• Conclusion: Summarize the principal findings and their alignment with the study’s objectives. Do not introduce new data here. Discuss implications and study limitations concisely.

• References: List all citations in the format required by the Journal of Theoretical Accounting Research, typically following the ICMJE Uniform Requirements or an equivalent standardized citation style.

Duplicate and Redundant Publication

The Journal of Theoretical Accounting Research strictly prohibits duplicate or redundant publication. Authors are advised to avoid submitting to predatory or low-quality journals that may undermine the visibility and impact of their work. Publishing the same or substantially similar content in multiple outlets hinders scientific progress and damages author credibility.

If you have any questions about the submission process or require further assistance, please do not hesitate to contact our editorial office. We look forward to your contributions and thank you for choosing the Journal of Theoretical Accounting Research as your platform for scholarly publication.