author guidlines

Author Guidelines

Ilomata International Journal of Tax and Accounting

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. Submissions may be returned to authors that do not adhere to these guidelines.

  • The paper has not been published and is not under review or in the process of submission for publication elsewhere, and does not contain elements of plagiarism. A written statement of originality from the author(s) is enclosed.
  • The length of the paper is at least 4,000 words and does not exceed 8,000 words, including drawings, graphs, tables, and references.
  • The abstract is written in English, between 150–250 words, as a single paragraph.
  • The paper is submitted in Microsoft Word format and prepared using the journal's official template.
  • The manuscript's similarity index has been checked and does not exceed the threshold set by the editorial board.
  • The author has read and agrees to the journal's publication ethics and, where applicable, publication fee policy.
  • The article is submitted using the submission form available on the journal's official submission system.

Author Guidelines

General Author Guidelines

All contributors who wish to submit their articles to this journal should follow the guidelines below.

The objective of the journal's publication is to increase the quality of science and enhance the dissemination of knowledge among academicians, students, practitioners, and other interested parties. The editors welcome original research articles, conceptual analyses, and literature reviews within the journal's scope.

All submitted articles undergo a blind peer-review process. Manuscripts are first checked for compliance with the required writing format; manuscripts that do not comply are returned to the authors for revision before being forwarded to reviewers. Reviewers evaluate the appropriateness of the topic, the relevance of the research method, the significance and contribution to the field, and the proportion of up-to-date references. Reviewers' decisions, including acceptance, minor revision, major revision, or rejection, are communicated with comments through the editorial process.

The journal uses anti-plagiarism software, such as Turnitin or iThenticate, to check the originality of every submitted manuscript. Manuscripts with a similarity index above the threshold set by the editorial board will not be processed further.

Authors confirm that their article is original, has not been published or simultaneously submitted elsewhere, take full responsibility for compliance with publication ethics, including authorship, data integrity, and citation practices, and acknowledge that accepted articles cannot be withdrawn after the review process has begun.

Manuscripts must be submitted through the journal's official online submission system, accompanied by a signed author statement concerning originality and conflict of interest where required by the editorial board.

Manuscripts must be prepared according to the following Manuscript Preparation Guidelines and the journal's official writing template.

Manuscript Format

Articles must follow the official manuscript template provided by the journal. The required format is as follows:

  • Font: Times New Roman, 11–12 pt.
  • Page size: A4.
  • Margins: top and bottom 1 inch (2.54 cm); left and right approximately 0.7 inch (1.78 cm), following the dimensions set in the official template.
  • Page numbers are placed at the bottom of the page.
  • Quotations, figures, or tables must show the source and year. For book sources, the author, year, and page number must be stated consistently with the reference list.
  • Table numbers and titles are placed above the table; figure numbers and titles are placed below the figure. The source of tables and figures must be stated underneath.
  • Authors are strongly advised to write directly using the official template file to avoid formatting discrepancies during the review process.

Manuscript Preparation Guidelines

Structure of the Manuscript

1. Title

The title should reflect the content of the article, be written in a maximum of 16–20 words, and should not include the year of research or uncommon abbreviations. The main ideas should be written first, followed by their explanations.

2. Author Names and Institutions

The authors' names should be accompanied by their institution, institutional address, and email address, without academic or job titles. The corresponding author's email and telephone number must be stated separately. Authors are strongly encouraged to include their ORCID iD.

3. Abstract

The abstract must be written as a single, continuous paragraph between 150–250 words, without section labels, subheadings, or bullet points. The abstract should flow through the following elements in order: background and significance of the topic; the specific problem or research question; the research method and data used; the key findings; and the theoretical, methodological, or empirical contribution, ending with the main conclusion and implication. Methods and findings are written in the past tense; conclusions and contributions are written in the present tense.

4. Keywords

List three to five pertinent keywords specific to the article, placed directly underneath the abstract. Keywords should be reasonably common within the subject discipline and written in lower case except for proper names.

5. Introduction

The introduction should be approximately one to two pages, written without subheadings, bullet points, or numbering. It must cover: recognition of the problem and its significance; clear identification of the problem and research question(s); the complexity of the problem; and clear research objectives. A Novelty Statement is mandatory and must appear at the end of the Introduction, immediately before the statement of research objectives. It should explicitly identify the literature gap addressed by the study and explain what distinguishes it from prior research in one to two concise sentences.

6. Method

The Method section must clearly state the research approach used, whether quantitative, qualitative, mixed-methods, or literature review. It should typically include the following subsections: Research Type; Population and Sample or Informants; Research Location; Instrumentation or Tools; Data Collection Procedure; Data Analysis; and Ethical Approval. Ethical approval is mandatory where the study involves human subjects and should otherwise be stated as not applicable.

7. Results

The Results section presents the key empirical findings of the study, supported where relevant by processed rather than raw tables or figures. Table titles are placed above the table, and the data source is stated underneath.

8. Discussion

The Discussion section interprets the findings in the context of existing research and should typically address the interpretation of key findings, comparison with previous studies, limitations and cautions of the study, and recommendations for future research.

9. Conclusion

The conclusion reflects the essence of the research by restating the objectives, summarizing the main findings, and stating the practical or theoretical implications, followed by limitations and suggestions for future research. It must be presented in paragraph form without numbering. An Academic Contribution Statement is mandatory within the Conclusion section and should be positioned after the main conclusions and before the limitations paragraph. It should explain in two to three sentences how the findings extend, challenge, or enrich existing theory, methodology, or empirical knowledge.

10. Author Contribution Statement

Authors must explicitly describe each author's individual contribution to the research and manuscript development. Authors are encouraged to use a standardized taxonomy such as CRediT (Contributor Roles Taxonomy) to ensure consistency and transparency regarding each author's role.

11. Conflicts of Interest

Authors must declare any conflicts of interest or state: “The authors declare no conflict of interest.” Authors must identify and declare any personal circumstances or interests that may be perceived as inappropriately influencing the representation or interpretation of the reported research results.

12. Source of Funding Statement

Authors must declare the source or sources of financial support for the research, including grant or contract numbers and funding agencies. Authors must confirm that the funding agency had no involvement in the design, execution, analysis, interpretation, or preparation of the manuscript. If the research was self-funded, this should be explicitly stated.

13. Acknowledgments

Acknowledgments should provide a brief expression of gratitude to individuals, organizations, or institutions that supported the research or publication process but do not meet the criteria for authorship. This may include administrative support, technical support, or donations in kind.

14. References

The References section must contain only sources cited in the article. References must follow the American Psychological Association (APA) 7th edition style and should preferably be managed using reference management software such as Mendeley, EndNote, or Zotero to avoid typing errors and duplicated references. A minimum of 30 references is required, with at least 80% consisting of journal articles, primarily drawn from publications within the past 10 years.

Tables and Figures

Tables should be presented in processed and summarized form rather than as raw output and placed within the text where size permits. Oversized tables should be placed in the Appendices. Table titles are typed above the table. Figure titles are typed below the figure. The source of all tables and figures must be stated underneath.

Appendices

Appendices may include research instruments, supporting data, pictures, or other materials that support the article and assist readers in understanding the research.