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Author Guidelines

International Journal of Accountancy is an international, peer-reviewed journal which provides a forum to publish original articles in the wider discipline of Accountancy.

The author guidelines help the authors for professional and courteous experience at each stage of the review and publication process. Your responsibilities as an author/s are stated next. 

Originality of the Manuscript:

• Submitted manuscripts to our journal should not have been submitted or be under consideration for publishing in any other place. The editorial board has the right to refuse publishing the manuscript.
• The author/s is/are responsible for the originality and the linguistic accuracy of contribution. The manuscript should correspond to the journal’s aim and scope.

Ethics:

• Research should be conducted according to the general standards of practice, which include obtaining consent from participants and providing proper protection for participants. Anonymity of organizations and individuals should be preserved, unless proper consent has been gained prior to submission. Further, any work including defamatory or intentionally false information will be rejected.
• Authors should obtain the necessary permission from the copyright holder(s) to reproduce in the work, any materials including tables, any form of figures, etc. not owned by the authors.
• Submissions should not contain any ideas or material that promote social discrimination (e.g. gender, race, religion), disharmony and violence

Authors should submit manuscripts following the author guidelines strictly. Manuscripts which are not submitted according to the author guidelines will be rejected without further processing.

Corresponding Author: One author should be designated as the corresponding author for all the communications during the process of submission

Fee
International Journal of Accountancy does not charge any submission fee or processing fee for publishing manuscripts.

Submission-Electronic submission?
Adhering to given submission guidelines, author/s can submit the soft version of the manuscript (Microsoft Word File and PDF) to: ija@kln.ac.lk

Manuscript Style and Format
The manuscript should be in English with single line spacing in single column. Times New Roman 10-point font and B5 page setting should be used and the margins must be set as Top and Bottom = 1.00" and Left and Right = 1.00".

Further, the manuscript may be organized under the headings of; Introduction, Literature Review, Methodology, Findings and Discussion followed by the Conclusion. The average number of words for a submitted paper is 12,000 words. Page numbers, headers, and footers must not be used as the journal’s template is applied.

Title Page
The manuscript should have a cover page providing the title of the paper (12pt and Bold), author/s name (11pt), affiliation/s, e-mail, abstract, keywords (3-5), copyright policy, funding, competing interest, corresponding email and ORCID No. of author/s.

Details of copyright policy and DOI will be assigned by the editorial team.

Abstract
The abstract should not exceed 250 words and may include the Purpose, Methodology, Findings and the Contributions in single column.

Keywords
Underneath the abstract, you should provide 3-5 keywords. (Italic, Commas in between, left aligned).

Headings
Three categories of headings are preferable: Heading 1 (Bold, Left and 12pt), Heading 2 (Bold, Left and 10pt) and Heading 3 (Italic, Left and 10pt). Keep 10.0 line space before the paragraph for each level of headings.

Tables and Figures
Figures and tables must be center aligned and numbered using uppercase roman numerals. Figure captions must be center aligned, 10pt, bold and placed below the figure. Table captions must be center aligned, 10pt, bold and placed above the table. The source should be placed right below the figure or the table, 09pt and italic. Graphics should be in full color.

Formulas
Formulas are to be formatted in Times New Roman, 10 pt, center aligned and numbered.

e.g., Y = a+bx              (1)

Abbreviations and Acronyms
Abbreviations and acronyms should be defined at the first time when used in the text, even after they have been defined in the abstract. Abbreviations should not use in the title or headings unless they are unavoidable.

Acknowledgments
Sponsor, financial support and personal acknowledgments are placed at the end of the article, just after the conclusion.

Appendices
Author/s including an appendix section should do so before the references section. All appendices should have headings (12pt, bold and center aligned) and alphabetically (e.g., Appendix A, Appendix B, etc.) ordered respectively.

References
All references in manuscript must be formatted using Harvard Style. Authors should ensure the citations for completeness, accuracy and consistency; this enable readers to exploit the reference linking facility on the database and link back to the works the author have cited through CrossRef.

Harvard Referencing Style
References to other publications in your text should be written as follows:

• Single author: (Adams, 2006)
• Two authors: (Adams and Brown, 2006)
• Three or more authors: (Adams et al., 2006)

Please note, 'et al.' should always be written in italics.

A few other style points. These apply to both the main body of text and final list of references.

• When referring to pages in a publication, use ‘p. (page number)’ for a single page or ‘pp. (page numbers)’ to indicate a page range.
• Page numbers should always be written out in full, e.g. 175-179, not 175-9.
• Where a colon or dash appears in the title of an article or book chapter, the letter that follows that colon or dash should always be lower case.
• When citing a work with multiple editors, use the abbreviation ‘Ed.s’.

At the end of the paper, please supply a reference list in alphabetical order using the style guidelines below. Where a DOI is available, this should be included at the end of the reference.

For books

• Surname, initials (year), title of book, publisher, place of publication.
  e.g. Harrow, R. (2005), No Place to Hide, Simon & Schuster, New York,  NY.

For book chapters

• Surname, initials (year), "chapter title", editor's surname, initials (Ed.), title of book, publisher, place of publication, page numbers.
  e.g. Calabrese, F.A. (2005), "The early pathways: theory to practice – a continuum", Stankosky, M. (Ed.), Creating the Discipline of Knowledge Management, Elsevier, New York, NY, pp.15-20.

For journals

• Surname, initials (year), "title of article", journal name, volume issue, page numbers.
  e.g. Capizzi, M.T. and Ferguson, R. (2005), "Loyalty trends for the twenty-first century", Journal of Consumer Marketing, Vol. 22 No. 2, pp.72-80. DOI: https://doi.org/10.1108/07363760510589235

For published conference proceedings

• Surname, initials (year of publication), "title of paper", in editor’s surname, initials (Ed.), title of published proceeding which may include place and date(s) held, publisher, place of publication, page numbers.
  e.g. Wilde, S. and Cox, C. (2008), “Principal factors contributing to the competitiveness of tourism destinations at varying stages of development”, in Richardson, S., Fredline, L., Patiar A., & Ternel, M. (Ed.s), CAUTHE 2008: Where the 'bloody hell' are we?, Griffith University, Gold Coast, Qld, pp.115-118.

For unpublished conference proceedings

• Surname, initials (year), "title of paper", paper presented at [name of conference], [date of conference], [place of conference], available at: URL if freely available on the internet (accessed date).
  e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at: http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007).

For working papers

• Surname, initials (year), "title of article", working paper [number if available], institution or organization, place of organization, date.
  e.g. Moizer, P. (2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March.

For encyclopedia entries (with no author or editor)

• Title of encyclopedia (year), "title of entry", volume, edition, title of encyclopedia, publisher, place of publication, page numbers.
  e.g. Encyclopedia Britannica (1926), "Psychology of culture contact", Vol. 1, 13th ed., Encyclopedia Britannica, London and New York, NY, pp.765-771.
  (for authored entries, please refer to book chapter guidelines above)

For electronic sources

• If available online, the full URL should be supplied at the end of the reference, as well as the date that the resource was accessed.
• Surname, initials (year), “title of electronic source”, available at: persistent URL (accessed date month year).
  e.g. Weida, S. and Stolley, K. (2013), “Developing strong thesis statements”, available at: https://owl.english.purdue.edu/owl/resource/588/1/ (accessed 20 June 2018)
• Standalone URLs, i.e. those without an author or date, should be included either inside parentheses within the main text, or preferably set as a note (roman numeral within square brackets within text followed by the full URL address at the end of the paper).

For newspaper articles (authored)

• Surname, initials (year), "article title", newspaper, date, page numbers.
  e.g. Smith, A. (2008), "Money for old rope", Daily News, 21 January, pp.1, 3-4.

For newspaper articles (non-authored)

• Newspaper (year), "article title", date, page numbers.
  e.g. Daily News (2008), "Small change", 2 February, p.7.

For data

• Surname, initials (year), title of dataset, name of data repository, available at: persistent URL, (accessed date month year).
  e.g. Campbell, A. and Kahn, R.L. (2015), American National Election Study, 1948, ICPSR07218-v4, Inter-university Consortium for Political and Social Research (distributor), Ann Arbor, MI, available at: https://doi.org/10.3886/ICPSR07218.v4 (accessed 20 June 2018)

Plagiarism Policy
Plagiarism, manipulation of data or figure, provide incorrect information consciously and any kind of copyright breach is not accepted by International Journal of Accountancy.

Peer Review Process

• The corresponding or submitting author should submit the paper to the journal via email.
• Then the submissions are desk reviewed by the Editor-in-Chief. If it is passed in the desk review stage, it is sent to two reviewers for double blind review.
• There the reviewer comments and the recommendations are sent to the corresponding author for revision. If the recommendations of two reviewers are contradictory, a third reviewer may be assigned.
• Then the revised submission is checked by the Editor in Chief or by the reviewers and if the revisions are acceptable, the paper is accepted for publication.

The review process will take up to 3-6 months based on the reviewer’s response.

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

1. The submission has not been previously published, in part or in whole, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
2. All third-party-owned materials used have been identified with appropriate credit lines, and permission has been obtained from the copyright holder for all formats of the journal. Authors acknowledge their responsibility to gain all permissions prior to submission.
3. All authors qualify as authors, as defined in the authorship guidelines, and have given permission to be listed on the submitted paper.
4. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines. Every effort has been made to ensure that the submission is ready for peer review according to the journal's review policy (following the instructions to ensure blind peer review).
5. Tables are all cited in the main text and are included within the text document.
6. Figures are all cited in the main text and are uploaded as supplementary files. Figures/images have a resolution of at least 150dpi (300dpi or above preferred). The files are in one of the following formats: JPG, TIFF, GIF, PNG, EPS (to maximise quality, the original source file is preferred).
7. The corresponding author is submitting an ORCID identifier in their author data and co-authors have been recommended to also provide an ORCID.

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