Guidelines

Journal of Theoretical Accounting Research (JTAR)

The Journal of Theoretical Accounting Research (JTAR) publishes high-quality theoretical and conceptual research that contributes to the advancement of accounting theory and related interdisciplinary fields. Authors are encouraged to submit original manuscripts that offer innovative insights, conceptual frameworks, and analytical perspectives in accounting research.

1. Submission Policies

Originality

  • Manuscripts must be original and unpublished.
  • The submission must not be under review or consideration by another journal.
  • Plagiarism, duplicate submissions, or redundant publications will result in rejection.

Author Responsibility

By submitting a manuscript, authors confirm that:

  • All listed authors contributed substantially to the research.
  • The manuscript contains no unethical, defamatory, or illegal content.
  • All authors approve the final version of the manuscript.
  • Necessary permissions for third-party materials have been obtained.

Retraction Policy

Withdrawal of a manuscript after acceptance will only be permitted under exceptional circumstances and must receive approval from the editorial board.

2. Peer Review Process

All submissions undergo a two-stage review process:

  1. Initial Editorial Screening – evaluation of relevance, originality, and formatting.
  2. Double-Blind Peer Review – manuscripts are evaluated by independent reviewers with expertise in the field.

The editorial board reserves the right to accept, reject, or request revisions to submitted manuscripts.

3. Article Processing Charges (APC)

  • Submission of manuscripts is free of charge.
  • An Article Processing Charge (APC) may apply only after acceptance.
  • Authors will be informed of any applicable publication charges before final publication.

4. Manuscript Preparation

Language

Manuscripts must be written in clear and professional academic English.

Formatting Requirements

  • Font: Times New Roman
  • Font size: 12 pt
  • Line spacing: 1.5 or double spacing
  • Page size: A4
  • Margins: 1 inch on all sides
  • Pages should be numbered consecutively

5. Manuscript Structure

Title Page

  • Title of the manuscript
  • Author names
  • Institutional affiliations
  • Corresponding author email
  • ORCID ID (if available)

Abstract

The abstract should be between 150–250 words and summarize the research objective, methodology, key findings, and contribution to the field. Include 3–5 keywords.

Introduction

The introduction should explain the research problem, objectives, significance of the study, and research questions or hypotheses.

Literature Review

Provide a critical discussion of relevant literature and theoretical perspectives.

Methodology / Theoretical Framework

Describe the research design, theoretical framework, and analytical methods used in the study.

Results and Analysis

Present findings clearly using tables, figures, and analytical discussion where appropriate.

Discussion

Interpret the results and relate them to existing research and theoretical implications.

Conclusion

Summarize the main findings, highlight theoretical contributions, acknowledge limitations, and suggest directions for future research.

6. Tables and Figures

  • Tables and figures should be numbered consecutively.
  • Each table and figure must have a clear title.
  • Sources must be provided where applicable.
  • All tables and figures must be cited in the text.

7. References

References should follow a recognized citation style such as APA, Harvard, or Vancouver style recommended by the International Committee of Medical Journal Editors (ICMJE). All sources cited in the text must appear in the reference list.

8. Publication Ethics

JTAR adheres to international standards of publication ethics. Authors must ensure:

  • Proper citation of all sources
  • Avoidance of plagiarism
  • Transparency in research methods
  • Disclosure of any potential conflicts of interest

9. Contact Information

For questions related to manuscript submission, formatting requirements, or editorial policies, please contact the editorial office through the official journal email.