Author Submission Guidelines
The first language of the Journal of Accounting Advances (JAA) is Persian. However, this journal also publishes extended abstracts in English. The authors can use the following list to carry out a final check of their submission before sending the article to the journal for review. Please check the relevant section in this guide for authors for more details.
Structure of Extended Abstracts
An original article would normally consist of 6000-7000 words (excluding figures, tables and references), but extended abstracts of the papers would normally consist of 1300-1400 words double-spaced, typed in Times New Roman 12 with 1 cm margins all around. Submission of a manuscript implies that the paper has not been published before and it is not under consideration for publication elsewhere. Its publication should be approved by all coauthors, if any, as well as by the responsible authorities at the institute where the work has been carried out. The publisher will not be held legally responsible for any claims for compensation. APA style of citation and referencing is used.
All articles must be written in UK or American English. If English is not your first language, please ask an English-speaking colleague to proofread your article.
The text of the extended abstracts of article should include the following (see section 8 for further details):
Two title pages should be provided: 1. in Farsi, and 2. in English. The format of each title page is the same.
The title page should follow the following structure: (please do not include any text other than the ones described below):
1. The title of the manuscript. The title of the manuscript should be typed in bold-faced print using both upper and lower-case letters and set in the center of the page. Abbreviations are not permitted in the title. Capitalize all “major” words (nouns, verbs, adjectives, adverbs, and pronouns) in the title and subtitle. The title should reflect exactly, efficiently and succinctly what the study is about. The title of a scientific paper is the most important part of the paper, because it is the first introduction the reader has to the content of the paper. Many readers skim titles and abstracts looking for suitable articles to read. Hence, the title should give a terse description of the main content and should help readers decide whether to read the abstract or the paper itself. Therefore, it should be attractive and meaningful.
2. Author's information. For each author, provide The FIRST NAME, Initial (if any) and LAST NAME, as well as the e-mail address and the ORCID code. Then, the affiliation, name and address of the institution, city, zip code, and country.
3. The corresponding author should be denoted by "Corresponding author" at the beginning of his/her affiliation address, and a start should be put in front of his/her name.
Abstract is required for all types of articles. It should be one paragraph without sections and should not exceed 150 words, following the title page. The abstract should be free of references and abbreviations, and summarizes pertinent results in a brief but understandable form. However, it should clearly indicate, the objective of the study, research methods, findings, conclusion and discussion, and significant implications of the study.
At the end of the abstract, up to six keywords that best describe the content of the research should be listed. The term "Keywords" should appear in bold followed by a colon. The first letter of each keyword is capitalized and keywords are separated by a colon.
The Introduction, the beginning of the paper, provides a context or sufficient background information for the study (i.e., the significance and nature of the problem) and previous results, to enable a reader who is not an expert in the topic to understand the question that is being addressed in the paper, and why it is significant. The Introduction should attract the reader to the rest of the paper. When presented properly, this section ensures that the reader will be able to understand the details of the study as well as its relevance to the scientific community. The Introduction should (a) present the nature and the scope of the problem investigated; (b) provide enough background to orient the reader and justify the study, reviewing the pertinent literature to the problem; (c) state the reason for conducting the study, and how it differs or is related to previous studies; (d) state the goal/objectives and method of the investigation; and (e) indicate the structure of the paper.
Hypotheses should be specified in a concise way and according to the guidelines of the research methodology, based on the theoretical framework of the study, and the existing literature. They should enable researchers to come up with a valid and scientific conclusion.
In the Methodology section, the type of research approach, along with all materials used and methods for collecting data followed throughout the study, should be reported. This section should be sufficiently clear and include a detailed procedure of how the research was performed, both methodologically and statistically, in such a way that another competent researcher can follow and duplicate the study. It is vital in the Methodology section that the reader understands the author's study design and the method used in the study-how data is collected and will be analyzed. Scientific reports must be reproducible; consequently, the Methodology section is extremely important to the credibility, validity, and reliability of the study.
The Results section is often referred to as the "core" of the scientific paper. The purpose of this section is to present the data and observations clearly. It describes the results obtained, but generally should not interpret the results, discuss their significance, or present conclusions. The Results section should be in paragraph format, and concisely report the exact results of the research. The data must be described in words and may be accompanied by representative data in Tables and Figures. "A picture is worth a thousand words." However, the Results section is not merely a collection of Tables and Figures without explanatory text. If Tables and Figures are used, the author should provide the reader with an interpretation of what a Table or Figure illustrates.
All Tables and Figures must be referred to in the text of the results in this way (Table 1) or (Figure 1). All Tables and Figures must: (a) have a brief description, preferably one or two sentences; (b) be numbered consecutively and in the same sequence as they will be used in the text; (c) be appropriately labeled; (d) be formatted properly to stand alone; and (e) be headed by a caption or a title describing its contents. Tables and Figures should include titles, legends (if necessary), axis and column labels, units and numbered Figure headings. Figures and Tables are numbered separately.
Clarity in the Results section is paramount. Statistical methods used to analyze and treat data should be pertinent and meaningful, and problems with data collection can be presented. The Results section should only deal with results, but briefly describe study approaches when necessary to understand the research.
Discussion and Conclusion
The Discussion section is one of the most important components of a scientific paper. The Discussion section serves to interpret the results and place them in a broader context by citing and discussing related studies. The purpose of the Discussion section is to make conclusions and evaluate the results within the general context of the research, rather than to summarize the results, although it can start with this.
The Discussion section is a return to the original objectives and hypotheses. It is the section of the paper in which the author should interpret his/her data and draw conclusions regarding his/her hypotheses. The author should describe in detail what he/she observed and explain why, demonstrating how the results support, or refute, his/her original hypotheses and how the results lead to the conclusions.
The author can refer to the data, citing Tables and Figures if necessary as evidence for his/her argument. The author should not repeat the Results section, but rather place his/her data in a broader context. While the other sections of the paper are mostly technical, in the Discussion the author gets a chance to express his/her scientific point of view and the significance of his/her work. In some respects, the Discussion section is the most difficult section of the paper to write and define.
The Conclusion is the final section of a scientific paper and it should wrap everything up. The Conclusion section should summarize the findings of the research and explain the implications of the experiment (What does this new information mean? And how can this information be used in the future?).
The Conclusion section restates the primary goal of the study, the hypothesis and whether the data and results collected confirm or refute that hypothesis (Why? How? If refuted, was there some sort of error or bias that affected the outcome?). This is the primary principle for a scientific paper to convince readers of the experiment’s validity. The author should never claim that a hypothesis is correct, true or proven; it is only confirmed or refuted.
The author should restate the objective(s) of the study and point out how he/she has achieved these goals. The author should make a general statement about the success of the research as a whole, generalizing the conclusions. The final paragraph should return to the initial subject matter of the paper. The author should make suggestions for improvement in the future or propose further studies in the Conclusion section. Science progresses through attempts to extend explanations to new areas.
[N1] Implications and /or Contribution of the Study
In this section, the author should briefly provide the major contributions and implications of the study from the perspective of the individuals, organizations, and/or society. The author should clearly explain the novelty of the paper and who benefits from the results of the study, and in what way the paper can benefit the users.
Conflict of interest
The corresponding author must inform the editor of any potential conflicts of interest that could influence the authors’ interpretation of the data.
The Journal of Accounting Advances (JAA) uses the style of the APA6 to conform to international styles. The references section should be located following acknowledgements at the end of the text. Complete information should be given for each reference. The accuracy and completeness of the references is the responsibility of the author(s). References to personal letters (e-mail communications), papers presented at meetings, and other unpublished works (papers in preparation) may be cited. However, they should be crucial for the current study. If such work may be of help in the evaluation of the manuscript, copies should be made available to the editor(s). Author(s) must submit a letter of permission from the cited persons to cite e-mail communications. The corresponding authors and references should be set out as the style of the APA6, and only the first word of a cited title should be written in initial capital letter. Journal names should not be abbreviated and should be given in italics.
When referring to your own work within the manuscript, consider the likelihood of someone being able to identify you from the citation. Reduce that possibility by:
a) Avoiding the first-person in association with any citation (e.g., replace “As we have shown (Jackson, 2019) …” with “As Jackson (2019) has shown…”).
b) Remove references to your own unpublished/in press work except where essential; where such work is cited, delete the author’s name (i.e., cite as “Author, in press”) and remove from the reference list.
c) Avoid references that by implication identify the author (e.g., delete “This work is part of a larger grant project (Garfield, 2018, 2019)”).
d) Avoid excessive self-citation—typically, articles citing “Wilson (2015, 2016, 2017, 2018, and 2019) …” are by Wilson!
e) More generally, use common sense. Consider whether your writing has the potential to identify you to a reader who is an expert in the field; if it does, think about more sensible ways to reduce that possibility.
13) Variables, Tables and Figures
Variables: All variables should be defined in a table. Refer to the example that has been provided in the Extended Abstract file.
Tables: They must be numbered consecutively with Arabic numerals in the order in which they are cited in the text. They should have a brief descriptive title placed at the top with essential footnotes below. Prepare Tables in a consistent form, and each should be appropriately titled. Provide them at approximately the same size they are to be published.
Figures: The Figures must be numbered consecutively with Arabic numerals and have a brief descriptive title. They should have a brief descriptive title placed at the top with essential footnotes below. Lettering on drawings should be professional quality or generated by high-resolution computer graphics and must be large enough.
You can use this list to carry out a final check of your submission before you send it to the journal for review. Please check the relevant section in this Guide for Authors for more details.
Manuscripts submitted to Journal of Accounting Advances (JAA) must be written in English. British or American spelling and punctuation is accepted, but should be consistent throughout. To distinguish the different parts of the manuscript, use the following fonts for each part:
Footnotes can be used and are usually listed at the bottom of each page in your manuscript. Times New Roman 9 is the default font for the footnotes. WORD, however, puts the footnotes in 10pt. WORD also sometimes changes the font. Any endnotes should be converted to footnotes.
Copyright and Permissions
The copyright of manuscripts accepted for publication in the journal rests with the author(s) under the Creative Commons. All opinions stated are exclusively that of the author(s). Fair Use and Educational Use are permitted. Backlinks to the journal and its papers are welcome.
Figures that reproduce copyrighted or trademarked visual images or that show objects whose design is copyrighted or trademarked can be published only with the permission of the owner of the copyright or trademark. It is the responsibility of the author of the article in which the figure appears to obtain this permission, or to determine that the image or design is in the public domain.
We accept all terms and conditions of COPE about plagiarism and in case any attempt of plagiarism is brought to our attention, accompanied with convincing evidence, we act based on flowcharts and workflows that are determined in COPE.
 Illustrations (Tables and Figures) should be embedded within the text. All illustrations should be cited in the text as Table 1, Table 2, etc. or Figure 1, Figure 2, etc.
Journal of Accounting Advances, (year) period (Issue) starting page–ending page.
(Will be provided by the Journal)
Journal of Accounting Advances (JAA)
Journal homepage: www.jaa.shirazu.ac.ir/?lang=en
Title of the article ( eg., Accounting and Ethics)
Name of the Authors
1-Position of the first author, Name of the affiliated University, or Organization, address. E-mail
2- Position of the second author, Name of the affiliated University, or Organization, address. E-mail
ABSTRACT (This sectionwould normally consist of 100-150 words)
Date of Submission
Dates of the Revisions
Date of the Acceptance
(This information will be filled by the Journal)
Keywords:.(Maximum 5 keywords)
JEL: (consult ……..to determine JEL categories pertinent to the article (eg.,G1; G11)
* Corresponding author:
Name, Position, Name of the University or Organization, . E-mail:
(This section would normally consist of 250-300 words)
(Please indicate your hypotheses)
(This section would normally consist of 100-150 words)
(This section would normally consist of 250-300 words)
5. Discussion and Conclusion
(This sectionwould normally consist of 200-250 words)
6. Significant Implications or Contribution of the Study
(This section would normally consist of 50-70 words)
(Please follow APA6 style)
Appendix-Variables, Tables, and Figures
(This section provides the most important research tables including the table of variables definition, the table of descriptive statistics and only the final results table).