all the contributors (authros) who want to submit their articles should follow the guidelines of ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTING as the following:
The Policy of Writing
The objective of ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTING publication is to increase the quality of science and enhance the interest of disseminating knowledge by the academicians, students, practitioners, and other interested parties related to it. The editors are openly to receive the research articles related to economics, accounting research, conceptual analysis, book analysis on both accounting and economics related to accountancy. This journal is published semi-annually, January-June, and July-December.
In the process of publishing, all articles which are submitted always undergo blind reviewing. When the articles are received, they will be reviewed before they are sent to the reviewers, such as whether they are written based on the criteria such as complying with the stipulated format of writing style. When they are not complied with it, they will be sent back to the authors to revise the format. When the articles are already complied with it, they will soon be sent to the reviewers related to the field of the science or the scope. The reviewers will blindly review the articles based on the appropriateness of the topic, the relevance of the research method, the significance and contribution to the science and profession pertaining to economics, business, and accounting, as well as the proportion of the up-to-date references. The review is done by the blind reviewer team—the independent reviewers. The reviewers have rights to select and judge the articles, and finally forward the results to the authors, either they are accepted or rejected with some comments. The journal also uses the anti-plagiarism software to check the originality of the article.
When all the articles are published, the authors are recommended to state that the article is original and therefore they should also take the responsibility for anything related to the article publication which may be against the publication ethics. They also state that the articles cannot be withdrawn.
The following are important for the authors:
The articles should be submitted to:
(ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTING)
STYLE OF WRITING
- Articles should be typed on A4 paper submitted in soft copy
- The title and identity of the writer (name and email address, and/or letter address) are written on the top under the title of the article.
- Articles should not exceed 7.000 words or it is between 15-20 pages, 11 font of Garamond, in 1,15 space, including the references, figures, and tables.
- Left, right, top, and bottom margin are about 1 inch
- Quotation, pictures or references should show the resources and year. Name, year, and page are stated if it is from the book, in which all should be consistently the same as listed in the references.
- References are preferably taken from the up-to-date references or the past 10-year publication copy right date.
- The number of pages should be on the bottom with central position.
- No and title of the tables or pictures are written above the tables but the names of the figure should be typed under figures, bold typed, and the titles should be placed under the no of tables or pictures.
- Include the sources of tables and pictures underneath.
- Include the CV separately: it should tell home address, institution, phone no that can be easily contacted, education background, some titles of recent publications or research activities, field of education, and interest of the research, as well as work experience or organizational activities.
GUIDE OF WRITING
The framework of writing the articles are as the following: (1) title, (2) abstract, (3) introduction, (4) theoretical framework and hypothesis (if any), (5) research method, (6) data analysis, and discussion, (7) conclusion, implication, suggestion, and limitation(8) references, and (9) appendices. The details are as the following.
Title of the Article
It should reflect the content, and use the words, terms, abbreviations, formulas, registers as commonly used in the research writing.
- Abstract should include the research topic or problem, purpose of the research, method of the research, findings or results, and implication.
- In one paragraph between 150 – 200 words.
- Above the article, justified pagination, Garamond, 11.
- Include at least 3 – 5 keywords underneath
Introduction should be about one page, containing the background, reasons to do the research, problem formulation, purpose of the research and without sub-heading, bullets, or numbering.
Theoretical Framework and Hypothesis (If Any)
It describes the previously related studies as the primary sources. The use of secondary sources of references should not dominate the total references. Quotation should be maximally one paragraph and/ or the gist of the quoted sources.
It comprises the procedures or steps of the research, e.g., from the methods of sampling to the data analysis, and presented in brief and concisely by numbering.
Data Analysis and Discussion
It presents the analysis of the related results, theories, and hypotheses (if any) based on the writer’s reasoning. Data analysis and discussion should be presented in brief but clear and it is not dominated by table presentation. The tables which are presented should not be the rough output but in the processed and brief summary. Tables and pictures are presented consistently in the center and the titles are above the tables, exept the names of the figures, they should be typed under the Figures.
Conclusion, Implication, Suggestions, and Limitations
It is the closing of the article which reflects the essence and reasoning of the research by the writer. It is also logically based on the evidence taken from, and presented by the author in paragraphs. Implication, limitations, and suggestions are also presented in paragraphs without numbering.
Primary sources are preferably high valued while the secondary ones should not dominate the total references. The style of reference writing follows the Harvard Style with Mendeley.
Appendices consist of research instruments, supporting data, pictures, and others that support the articles and help readers understand the research articles.
Tables and Figures
Tables should be the processed one which are included in the text without horizontal lines. When they are too big sizes they should be put in Appendices. The title names are typed above the tables. Figures should also be put in the text when the sizes are not too big and the title names are typed under the Figures.
EXAMPLES OF WRITING THE REFERENCES MENDELEY
HARVARD STYLE GUIDELINES
- Initials should be used without spaces or full points.
- Up to six authors may be listed. If more then list the first three authors and represent the rest by „et al.‟ rather than write them out in full.
All references in the text and notes must be specified by the authors‟ last names and date of publication together with page numbers if given.
Do not use ibid., op. cit., infra., supra. Instead, show the subsequent citation of the same source in the same way as the first.
Note the following for the style of text citations:
- If the author‟s name is in the text, follow with year in parentheses:
... Jones (2003) has argued ...
- If author‟s name is not in the text, insert last name, comma and year:
... a recent study (Smith, 2009) has described ...
- Where appropriate, the page number(s) follow the year, separated by a colon:
... it has been noted (Jones, 2003: 36–42) that ...
- Where there are two authors, give both names, joined by „and‟; if three or more authors, use et al.:
... it has been stated (Jones and Smith, 2004) ...
... some investigators (Brown et al., 2005) ...
- If there is more than one reference to the same author and year, insert a, b, etc. in both the text and the list:
... it was described (Jones, 2007b: 103–22) ...
… a series of studies (Smith et al., 2008a, 2008b) produced …
- Enclose within a single pair of parentheses a series of references, separated by semicolons:
... and it has been noted (Jones and Brown, 1998; Price et al., 1999; Smith, 2003) ...
Please order alphabetically by author surnames.
- If two or more references by the same author are cited together, separate the dates with a comma:
... the author has stated this in several studies (Smith, 2005, 2009) ...
Please start with the oldest publication.
- Enclose within the parentheses any brief phrase associated with the reference:
... several investigators have claimed this (but see Thompson, 2001: 21–34)
- For an institutional authorship:
... a recent statement (Department of Education, 2008: 7) ...
... occupational data (ABS, 2004: 16–18) reveal ...
- For authorless articles or studies, use the name of the magazine, journal, newspaper or sponsoring organization, and not the title of the article:
... it was reported (The New York Times, 1998) that ...
- Citations from personal communications are not included in the reference list:
... has been hypothesized (David Smith, 2008, personal communication).
Reference list General
- Check that the list is in alphabetical order (treat Mc as Mac).
- Names should be in upper and lower case.
- Where several references have the same author(s), do not use ditto marks or dashes; the name must be repeated each time.
- Last names containing de, van, von, De, Van, Von, de la, etc. should be listed under D and V respectively. List them as: De Roux DP, and not Roux DP, de. When cited in the main text without the first name, use capitals for De, Van, Von, De la, etc. (Van Dijk, 1998)
- Names containing Jr or II should be treated as follows: Jones P, Jr (2008)
Brown S, II (1995)
- References where the first-named author is the same should be listed as follows:
Single-author references in date order;
Two-author references in alphabetical order according to the second author‟s name;
Et al. references in alphabetical order; in the event of more than one entry having the same date, they should be placed in alphabetical order of second (or third) author, and a, b, etc. must be inserted.
Brown J (2003)
Brown TR, Yates P (2003) Brown W (2002)
Brown W (2003a) Brown W (2003b)
Brown W, Jones M (2003) Brown W, Peters P (2003)
Brown W, Hughes J, and Kent T (2003a) Brown W, Kent T, and Lewis S (2003b)
- Check that all periodical/publication data are included – volume, issue and page numbers, publisher, place of publication, etc.
Author A and Author B (year) Book Title. Place: Publisher name.
Crouch C, Le Gales P and Trigilia C (2001) Local Production Systems in Europe: Rise or Demise? Oxford: Oxford University Press.
Denzin NK (1989) The Research Act: A Theoretical Introduction to Sociological Methods, 3rd edn. Englewood Cliffs, NJ: Prentice-Hall.
Hollingsworth JR and Boyer R (eds) (1997) Contemporary Capitalism: The Embeddedness of Institutions. Cambridge: Cambridge University Press.
Chapter in a book:
Author A (year) Chapter title: Subtitle. In: Editor A (ed.) Book Title. Place: Publisher, 00–00.
Author A, Author B and Author C (year) Chapter title: Subtitle. In: Editor A and Editor B (eds) Book Title. Place: Publisher, 00–00.
Author A and Author B (year) Chapter title: Subtitle. In: Editor A, Editor B and Editor C (eds) Book Title. Place: Publisher, 00–00.
Gumley V (1988) Skin cancers. In: Tschudin V and Brown EB (eds) Nursing the Patient with Cancer. London: Hall House, 26–52.
Binns T, Bek D and Ellison B (2007) Sidestepping the mainstream: Fairtrade rooibos tea production in Wupperthal, South Africa. In: Maye D, Holloway L and Kneafsey M (eds) Alternative Food Geographies: Representation and Practice. Oxford: Elsevier, 331–349.
Article in a journal:
Author A and Author B (year) Article title: Subtitle. Journal vol(issue): 00–00. Author A, Author B and Author C (year) Article title: Subtitle. Journal vol(issue): 00–00.
Author A, Author B, Author C et al. (year) Article title: Subtitle. Journal vol(issue): 00–00.
Winter M (2003) Embeddedness: The new food economy and defensive localism.
Journal of Rural Studies 19(1): 23–32.
Hoskins C and Mirus R (1988) Reasons of the US dominance of the international trade in television programmes. Media, Culture and Society 10(4): 499–515.
Brossard D, Shanahan J and McComas K (2004) Are issue-cycles culturally constructed? A comparison of French and American coverage of global climate change. Mass Communication and Society 7(3): 359–377.
Article in a journal published ahead of print:
Author A and Author B (year) Article title. Journal 00: 1–00 (accessed 00 month year).
Author A, Author B and Author C (year) Article title. Journal 00: 1–00 (accessed 00 month year).
Author A, Author B, Author C et al. (year) Article title. Journal 00: 1–00 (accessed 00 month year).
Bakker AB, Emmerik HV and Riet PV (2008) How job demands, resources and burnout predict objective performance. Anxiety, Stress and Coping 00: 1–10 (accessed 6 January 2010).
Note: volume is given as “00”.
National Center for Professional Certification. (2002) Factors Affecting Organizational Climate and Retention. Available at: www.cwla.org./programmes/triechmann/2002fbwfiles.
Kramer B (2008) Employee ownership and participation effects on firm outcomes. Unpublished doctoral dissertation, City University of New York.
Clark JM (2006) Too close to call. The Independent, 21 May, p. 10.
Freeman RB, Kleiner MM and Ostroff C (2000) The anatomy of employee involvement and its effects on firms and workers. National Bureau of Economic Research Working Paper 8050, Cambridge.