Guidelines

Welcome to the Journal of Theoretical Accounting Research (JTAR).
To ensure a smooth, transparent, and professional publication process, we have outlined the following author guidelines. These standards uphold the quality, consistency, and academic integrity of all content published in our journal.

Article Submission and Publication Policies

  • Submissions must be original, unpublished, and not under consideration elsewhere. Plagiarized or duplicate submissions will be rejected outright.

  • Authors are expected to honor their submission. Retraction after acceptance is allowed only under exceptional circumstances and at the discretion of the editorial team.

  • Changes to the manuscript after submission will be considered by the editorial team and must align with journal policies.

  • The editorial and peer review team reserves the right to make formatting and editorial modifications to improve clarity and coherence.

  • Submission is free of charge. The Article Processing Charge (APC) applies only after a manuscript has been formally accepted for publication.

  • All manuscripts undergo a detailed initial screening. Additional formatting or production-related charges, if applicable, will be communicated to the author.

  • For queries, authors should contact the editorial office at the official journal email.

Author’s Assurance

By submitting a manuscript, authors confirm the following:

  • The work is entirely original and created by the authors listed.

  • It has not been published before and is not under review elsewhere.

  • The manuscript does not contain any defamatory, illegal, or unethical content.

  • Any use of third-party copyrighted material or personal data is fully authorized.

Manuscript Preparation Guidelines

Purpose and Structure

Manuscripts should present theoretical research findings with clarity, coherence, and logical flow to enable academic understanding and potential replication.

Formatting Requirements

  • Use Times New Roman, size 10.

  • A4 paper with 1-inch margins on all sides.

  • Single line spacing and paragraph indent of 5–7 spaces.

  • Tables and figures should be centered, numbered consecutively, and clearly cited in the text.

  • Avoid wrapping text around tables and figures.

Content Sections

  • Title: Provide a concise, informative title that accurately reflects the research.

  • Abstract: Summarize the manuscript in 1–2 sentences, highlighting key objectives and findings.

  • Introduction: Outline the study's objectives and hypothesis, supported by relevant literature and background.

  • Materials and Methods: Describe theoretical framework, methodology, and tools in detail to allow reproducibility.

  • Results: Present findings using tables and figures. Avoid interpretation; highlight limitations if necessary.

  • Conclusion: Restate major findings in line with objectives. Discuss implications and limitations without introducing new data.

  • References: Follow the journal’s preferred citation style, typically based on ICMJE or another recognized standard.

Duplicate and Redundant Publication

JTAR does not accept duplicate or redundant publications. Authors should avoid submitting their work to disreputable or predatory journals. Repeating content across publications compromises research credibility and disrupts scientific progress.

Contact

For questions regarding submission, formatting, APCs, or editorial decisions, please contact our editorial team at the official journal email. We are committed to providing prompt support throughout the publication process.