Guide for Authors

Guide for Authors

 Diagram of the Acceptance Process in Journal of Empirical Research in Accounting

Articles Development and Review Guideline

Articles are published in the journal after being professionally judged and approved by the editorial board. To publish their articles in the journal, all professors and researches should consider the following points in their articles development.

  1. Article Format

The articles are developed using software Word 2007; A4 papers; top, bottom, left and right margins 4, 6/5, 4/5 and 5 cm, respectively; Persian font B Nazanin, for the title and the authors of the paper in Bold style and center text with font sizes 16 and 12 respectively; Persian font should be B Zar for the abstract, body, footnotes, references, keywords and figures notes with font sizes 11, 12, 11,11, 10 and 10 respectively; line spacing 1 cm; before text in each paragraphs 0/3 cm; justify alignment; English font should be Times New Roman with the font size for the title 14 Bold, abstract 12, formula11, footnote 11, references 11, figures note 9, subject classification 8, figures title and diagrams 8 Italic and Bold; 6cm space before and after the figure and diagram and as center alignment; maximum 18 pages including sources and references; no page number. Typed article is sent through the system designed as Pictures in the texts, if any, should be in gray color and high quality.

  1. Article Structure

2.1.             The cover should include:

-      Full title

-      Author or authors (the author responsible for correspondence should be marked by *).

-      Academic level, the employment place, and full address of the author responsible for correspondence.

-      No nickname should be used for authors.

2.2.             The first page includes the title and abstract in Farsi. The abstract should be provided in four paragraphs including the subject and aim of the article, research method, research findings, conclusion (totally 165 words), key words (maximum 5 words), and the classification code of JEL. The coding is designed for subject classification in economic literature, which is described in detail in .

2.3.             The second page to the end include the following:

-      The introduction including some paragraphs explaining the question, theoretical principles, the aim and its importance.

-      Review of literature; Research hypotheses.

-      Research method in addition to data collection tools, analysis techniques, and hypotheses testing model, variable definition, statistical society, sample volume and sampling method.

-      Research findings in addition to a comparison between them and the findings of researches mentioned in the review of literature, and explanation of any conformity and non-conformity among them.

-      Conclusion including a summary of the question and findings, overall conclusion, suggestions based on findings, and if required a suggestion for next researches.

-      Sources and references.

-       English abstract.

  1. APA sourcing:

-      The author's last name and the publication date should be mentioned in Farsi. They are not required in English at footnote. For more than one author, comma, and for more than one source, semicolon, should be used.

-      Any sources referred to in the article text should be listed in detail in the sources and references part. No additional sources should be listed.

-      Any explanation of terms and English form of words (except authors' name) should be presented in footnotes. No English words or terms should be used in the article text except formula and equation.

  1. References and sources.

To provide a sources and references list, APA sourcing should be used. At first, Persian list and then English list should be presented alphabetically and based on the last name of authors.

4.1.             Book: last name, the author's full name. Publication year. Italic form of the book name, the translator's name, publication site, publisher's name.

4.2.             Paper: last name, the author's full name. Publication date. The paper title. The publication name in Italic form, series number in Italic form, the beginning page number-the last page number of the paper.

4.3.             Online papers: last name, the author's full name. Publication date. The paper title. The publication name in Italic form, series number in Italic form, the beginning page number-the last page number of the paper. From: the Website address. 

4.4.             Reports and other sources: sufficient information

-      The name of two or more authors in the sources list should be separated by semicolon.

-      The sources list does not require to be numbered. If there is two or more paper title or book name from an author, the publication date should also be considered in the listing order, so that the older book or paper should be listed before the newer one. To prevent from any confusion, there is no indentation before items of the list and if the item is longer than one line, the second and more lines start with special indentation of Hanging 0/5 cm.

  1. Graphs, Figures and formula

Graphs and figures name should be written under and above them respectively. Graphs and figures should be placed into the text and after referring to them. They should be orderly numbered, for example figure 1 to … . Items written in figures should be in Farsi and / should be used, if required, instead of dot. In addition to writing variables name in Farsi, a column may be used to show English symbols of variables, as they are used in equations and models. The column titles should have centered alignment. The first line of figures which include titles of columns should be in "gray 2" color.  Figures and graphs should be referred to by their number. Formulas should also be numbered and presented in two column tables with no border.

  1. Footnotes

 English terms and some explanations should be presented in four column tables (including the number and the content of the footnote) with no border. Footnotes should be numbered in text style and using EndNote in Microsoft Word.