Article Type

Manuscript Types & Scientific Article Requirements

Article Types

Ilomata International Journal of Tax and Accounting prioritizes original research that demonstrates clear scientific novelty, rigorous analysis, and a substantive contribution to taxation, tax compliance, financial accounting, management accounting, auditing, corporate reporting, accounting information systems, public-sector accounting, sustainability reporting, fiscal policy, and related fields.

ORIGINAL RESEARCH PRIORITY NOVELTY REQUIRED NON-RESEARCH TYPES LIMITED

The journal gives priority to original research articles. Review articles, case studies, and short communications are accepted selectively when they are strongly aligned with the journal's Focus and Scope and provide clear theoretical, empirical, regulatory, professional, managerial, fiscal, or policy contributions to tax and accounting scholarship.

Core Scientific Requirements

Regardless of manuscript type, articles should demonstrate the following core elements:

✓ Clear taxation, accounting, auditing, or fiscal problem and significance ✓ Adequate state of the art
✓ Explicit research gap / novelty justification ✓ Clearly stated research objective
✓ Appropriate empirical, archival, analytical, survey, econometric, or policy method ✓ Findings, analysis, and conclusion supported by evidence
Editorial Priority: Manuscripts without a clear state of the art, research gap or justification of novelty, explicit research objective, and appropriate empirical or analytical validation may receive lower editorial priority or be returned before peer review.
1 Original Research Article PRIMARY TYPE

Original Research Articles are the primary and preferred manuscript type. They must report original findings derived from a systematic research process and demonstrate a clear contribution to taxation, financial accounting, management accounting, auditing, corporate reporting, public-sector accounting, accounting information systems, or related fields.

Required characteristics:

  • Relevant taxation, accounting, auditing, corporate-reporting, public-sector, regulatory, or fiscal-policy background and clearly defined research problem;
  • Adequate review of current scholarship, accounting standards, tax regulations, professional practices, or state of the art;
  • Explicit identification of the research gap;
  • Clear justification of novelty or scientific contribution;
  • Explicit research objective(s), research question(s), or hypotheses where appropriate;
  • Appropriate and sufficiently described quantitative, qualitative, mixed-method, archival, survey, experimental, econometric, case-based, content-analysis, or policy-analysis method;
  • Clear description of firms, taxpayers, institutions, financial statements, tax records, annual reports, datasets, samples, variables, constructs, and analytical procedures where applicable;
  • Clear presentation of findings supported by appropriate statistical, financial, behavioral, regulatory, documentary, or policy evidence;
  • Critical analysis and comparison with relevant accounting theories, taxation frameworks, standards, regulations, and previous research; and
  • Conclusion that directly responds to the research objective and explains relevant theoretical, professional, managerial, regulatory, fiscal, or policy implications.
Recommended Structure:
Introduction → Methods → Results → Discussion → Conclusion → Declarations → References
2 Review Article SELECTIVE

Review Articles are considered selectively and must provide a comprehensive, critical, and original synthesis of a clearly defined body of literature in taxation, financial accounting, management accounting, auditing, tax compliance, corporate reporting, sustainability accounting, public-sector accounting, accounting information systems, or fiscal policy.

A high-quality review article should:

  • Present a clearly defined review question or analytical objective;
  • Explain the literature-search and selection approach;
  • Use adequate, relevant, and sufficiently current references;
  • Critically compare previous accounting theories, taxation frameworks, audit approaches, reporting practices, regulations, standards, and empirical findings;
  • Identify inconsistencies, methodological limitations, regulatory challenges, tax-compliance issues, reporting problems, technological developments, and research gaps;
  • Provide original analysis or synthesis by the authors; and
  • Develop a research agenda, conceptual framework, accounting model, tax framework, regulatory synthesis, or substantive conclusion.
Not Acceptable: A literature review that only summarizes previous accounting studies, taxation regulations, reporting standards, auditing practices, or publications without critical analysis, synthesis, and an original scholarly contribution.
3 Tax / Accounting Case Study LIMITED

Tax and Accounting Case Studies are considered when the case provides significant scientific, professional, regulatory, organizational, fiscal, or policy relevance and offers transferable insights for accounting or taxation research and practice.

A Tax / Accounting Case Study must include:

✓ Clear research or analytical objective ✓ Case-selection and contextual justification
✓ Appropriate accounting, taxation, audit, or regulatory analytical method ✓ Findings and substantive evaluation
✓ Comparison with relevant standards, regulations, and scholarship ✓ Clear professional, theoretical, regulatory, fiscal, or policy contribution
Not Acceptable: Purely descriptive company accounting reports, tax cases, audit narratives, financial-statement summaries, or regulatory descriptions without a clear research objective, systematic analytical method, critical evaluation, and scholarly contribution.
4 Short Communication LIMITED

A Short Communication presents concise but important original findings, emerging tax-compliance evidence, accounting developments, audit findings, reporting issues, regulatory changes, fiscal-policy observations, or timely empirical results relevant to the journal's scope.

Although shorter than a full Original Research Article, a Short Communication must still contain sufficient scientific substance and demonstrate a clear contribution to taxation or accounting knowledge and practice.

Minimum Scientific Elements:
Objective Method Results Tax / Accounting Analysis Conclusion

Manuscript Type Priority

Manuscript Type Journal Priority Main Requirement
Original Research Article HIGH Original findings + state of the art + research gap + novelty + tax or accounting analysis
Review Article SELECTIVE Comprehensive review + current references + critical synthesis + original analysis
Tax / Accounting Case Study LIMITED Objective + case justification + analytical method + evaluation + professional or policy contribution
Short Communication LIMITED Concise but complete evidence, tax/accounting analysis, and regulatory or professional relevance

Manuscripts Not Considered

  • Purely descriptive taxation or accounting articles without substantive analysis;
  • Opinion articles without a clear scholarly method or evidence base;
  • Literature summaries without critical synthesis;
  • Financial-statement analyses that only calculate accounting ratios without a clear research framework and substantive interpretation;
  • Tax-regulation summaries that merely reproduce legal or regulatory provisions without empirical, comparative, or critical analysis;
  • Tax-compliance surveys that only report frequencies or percentages without adequate theoretical framing and analytical interpretation;
  • Audit or internal-control studies without clear constructs, systematic evaluation, evidence, and analytical discussion;
  • Accounting-information-system descriptions without evaluation of system quality, adoption, controls, effectiveness, or organizational outcomes;
  • Corporate or sustainability-reporting studies that only count disclosures without a clear theoretical framework, analytical method, and interpretation;
  • Studies of accounting standards without clear empirical, comparative, implementation, or analytical contribution;
  • Public-sector accounting or fiscal studies that only present budget or revenue data without substantive analysis and policy interpretation;
  • Conference abstracts submitted without substantial development;
  • Articles outside the journal's Focus and Scope;
  • Previously published manuscripts; and
  • Manuscripts simultaneously submitted to another publication.
Editorial Principle

The journal prioritizes original research that advances taxation knowledge, accounting theory and practice, reporting quality, auditing, tax compliance, and evidence-based fiscal or regulatory policy. Non-original research formats are considered selectively and must demonstrate clear scientific objectives, methodological rigor, analytical depth, originality, meaningful professional or policy implications, and strong alignment with the journal's Focus and Scope.