Guide for Authors

Author(s) Guide

Compilation Guide of the Journal

Articles are printed and published after specialized review and approval by the editorial board. In order to publish their articles in the Journal, authors should consider the following in their articles: 

Authors should send the five following files:

1. The file of original article which should:

  • be labeled by “the original article”;
  • include no name or address of the author(s);
  • include the article title, Persian and English abstracts in the first page as two columns, Persian and English keywords, the article text; and list of resourses.
  1. 2.  The file of authors’ profile including:
  • The article title, the authors’ first and second name in priority order and in Persian and English;
  • The authors’ specifications and positions align with their electronic addresses as footnotes.
  • The profile of corresponding author align with the title “corresponding author” and the electronic address in the footnote;
  • A copy of the above three cases at the first page of this file in English (the article title, the authors’ first and second name in priority order, their specifications and positions, the corresponding author’s profile, electronic address.
  •   No texts of the article.

3. Persian and English abstracts in a two-column page.

4. Commitment Form.

  1. 5.  Interests Conflict Form.

All correspondence will be to the person whose name is starred in the article register section. Then, the corresponding author is determined in the authors’ profile file.

Article Writing Style

Article compilation and writing style is related to the content and structure, according to the Journal requirements. However, the author(s) should considered the following points in compilation and writing style of articles:

a. Article content

  • · Relevance of the article content to the journal content field; the articles should be about (1) Public sector financial reporting; (2) Public sector performance assessment and budgeting; (3) Public sector costs management and information technology; (4) Public sector relevant rules and standards; (5) Public sector financial monitoring and assessment.
  • · Articles should be ingenious and innovative and play a role in advances of the specific field.
  • · Articles should already not be sent to or published in internal and foreign journals.





b. Article Structure

  • · Articles should have a general structure: title; Persian and English abstracts as two columns in the first page; keywords; introduction; theoretical foundations; research background review; research methodology; data analysis and hypothesis test; research findings; conclusion and discussion; resources and references. Each above mentioned part will be introduced and explained in the following paragraphs:

General Setting:

 Software: Word 2007 or a higher version.  

The page size: A4, 22×22 cm;

Up and down margins: 3 cm;

 Left and right margins: 2.5 cm;

Font type: B Nazanin; font size: 12;

 Headers font: B Nazanin, Bold, 12;

Tables font: Bzar, 8;

Table titles font: B Mitra, 12, Bold;

All tables should be orderly numbered and have resources and references.  

In-Text citation: In-text citations for Iranian and foreign authors should be in Farsi and based on APA format in the following order:

-          Last name (publication year); (,) for two or more authors; (;) for two or more resources and references.

-          Only references and resources referred to in the article text should be inserted in the reference list with full information about it.

An article and its components should be maximum 22 pages.

An article file volume should be maximum 5 megabytes.

Related files: authors should upload the research tools including questionnaire, the sample list, and the Excel data file along with the original article file.   


Title (Persian and English)

  • · The first page of the article should contain the full Persian and English title, abstract, and keywords.
  • · The article title should be accurate, as brief as possible and interesting to attract readers. Also, it should indicate the main article idea and a summary of research variables and their relations.
  • · The number of words in the title should be 10-15 words.
  • · A too short title will be ambiguous and unclear and a too long title will be unattractive and ignored.
  • · Unnecessary words should be avoided in the title.
  • If the article title is extracted from a research plan or a thesis, it should not be exactly the same as the thesis or research title.

Author(s) and the organizational affiliation below the author’s profile file

  • · In the profile file, the authors’ name and affiliation are inserted after the title. (The name of authors responsible for correspondence should be starred.
  • · Science ranking of authors should be written.
  • The authors’ electronic address should be written in footnotes.
  • · The authors’ degree of education should be stated, if he/she is not an organizational affiliated.
  • · The authors’ name should be inserted according their cooperation rate as well as their agreement.
  • · If the cooperation rate of authors is the same, their name will be inserted in alphabetical order. Scientific titles like doctor, professor, engineer should not be used.

Example of Organizational Affiliation Insertion       

Persian example for governmental universities:

Educational grade or scientific rank…, group…, college…, university…, city…, Iran (corresponding author), [BNAZANIN 8 REGULAR] email [Times New Roman].

Persian example for Islamic Azad universities:

Group…, department…, Islamic Azad University…, city…, Iran…, email.


Example for English insertion of organizational affiliation

English example for governmental universities

 Assistant Prof. , Department of Accounting, Faculty of Social and Economics, Alzahra University, Tehran, Iran. Email…

English example for Islamic Azad University

Assistant Prof. , Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran, corresponding author, Email….

Persian and English abstract on the first page in a two columns format

The abstract should be formulated in four paragraphs containing “the article subject and objective”, “research method”, “research findings” and “conclusion”; (maximum 165 words). Persian and English abstracts on the first p age in a two columns format.

- Keywords (maximum 5 words); the terms should be extracted from  the abstract text.

- Keywords should be written in alphabetic order.

-  Thematic classification code: the coding is planned for the thematic classification in economic literature. Details are available on and the pdf file is available on the Journal Site in the authors guide section.

English abstract

English abstract should be a comprehensible and fluent translation of the Persian abstract.

The English abstract should be inserted beside the Persian one at the first page of the article.

  • · Title abstract Font: Bold Times New Roman 16
  • · Authors’ name Font: Times New Roman 12
  • · The word “Abstract” Font: Bold Times New Roman 12
  • · English abstract text Font: Times New Roman 11
  • · Keywords title Font: Bold Times New Roman 10
  • · English abstract footnote Font: Times New Roman 8



The preface content is including the primary explanation, the problem raising, the main objective, questions or hypotheses and review of literature.  

All the above mentioned cases should be integrated like different pieces of a puzzle, such that the reader can receive a general picture of all information in the article.

Theoretical foundations and review of articles

If a brief review of articles in the preface is not sufficient, a separate part after the preface may be allocated to it. This part includes a primary explanation about the research subject and then a review of articles. Then a logical conclusion of the articles reviewed indicates the research gaps.

Obviously, the best review method is an analytic or analytical-critical method, in which articles are grouped based on approach similarities regardless of their time and location, so researchers can express their opinion and view.

Research Methodology

This part includes the research method, data collection tools, analysis techniques, hypothesis test models, variables operational definition, statistical population, sample volume, and sampling method.

Data analysis and hypotheses test

This part includes representing the research findings, comparing them with the previous similar research findings, and consistency or inconsistency of findings and theories. To explain and represent data collected, a table, figure, or diagram is required. If the research contains a question, the answer should be clear and unambiguous. If the research contains a hypothesis, the hypothesis test should be explained accurately. The approved or rejected hypotheses should be determined.

Charts and tables should be inserted in the text and next it is mentioned.

Any formula should be written accurately.

Conclusion and Discussion 

This part includes a summary of the problem, a summary of results and general conclusion, proposals based on results (politic recommendations are required just in applied researches), and suggestions for future researches if necessary.

The main value of a research lies in this part, because findings are determined and researchers’ final understanding is declared. As a whole, this part contains an accurate data interpretation, researches’ opinion on findings, comparison of findings to the previous research findings, brief explanation of limitations the research exposes to, new research suggestions resulted from findings.

 At the end, before resources and references, any appreciation and thanks inserted, if any.


To form resources list, APA format should be used. Persian and English resources are inserted on an alphabetical order. Since the Journal is aimed to be international, all authors should insert their resources in Persian as well as in English.

Persian resources are typed in B Nazanin 12 Regular, as the following: the author’s first name should not be inserted an abbreviation in the Persian resources part, but it should be typed as full.   

- Book: author’s last name, author’s first name, publication year, full name of the book in bold    and italic format, translator/researcher’s name, publication location: publisher.

- Articles: auditor’s last name, auditor’s first name, article publication year, article title, journal title in bold and italic format, year, number, pages of the article, code doi.

- Thesis: researcher’s last name, first name, defense year, thesis title in bold and italic format, first and last name of the supervisor, college, university.

- Electronic resources: author’s last name, first name, (visit date), “article title”, URL address.

Persian resource example:

- Namazi, Mohammad; Rezaei, Gholamreza. (1393). Effects of accruals quality and financial information relevance on agency costs of firms listed in Tehran Stock Exchange. Experimental financial accounting studies,  (11)44: 69-37

English resources are typed in Times New Roman 10 Regular font.

Times New Roman 12 Italic Bold References

(Persian resources are inserted in English too with the Gregorian date of publication.

English resource example: resources should be typed in APA method.

 - Namazi, M. and G. Rezaei. (2015). Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange. Empirical Studies in Financial Accounting Quarterly, 11(44): 37-69. (in Persian)

- Myers, J., Myers, L. and T. Omer. (2003). Auditor Client Relationship and the Quality of Earnings: A case for mandatory auditor rotation? The Accounting Review, 78(3): 779-800.

At least two referrals to the previous articles of the Governmental Accounting Journal should be made.

Appendices: appendices should be numbered using X2 format without Footnote, Endnote and Word techniques.

 Authors are required to download, fill, sign, and scan the Commitment Form and Conflict of Interests Form and send along with the article.