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:
3. Persian and English abstracts in a two-column page.
4. Commitment 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
b. Article Structure
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)
Author(s) and the organizational affiliation below the author’s profile file
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 http://www.aeaweb.org/jel/guide/jel.php and the pdf file is available on the Journal Site in the authors guide section.
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.
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.
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.