Scientia Accounting and Finance Journal (SAFIJ) publishes scholarly articles in the fields of accounting, finance, and related areas. Authors are required to prepare manuscripts in accordance with the journal's academic, methodological, and formatting requirements.
Manuscripts submitted to SAFIJ must present a clear research problem, appropriate methodology, relevant analysis, and a meaningful contribution to the development of knowledge in accounting and finance.
Authors are required to use the official SAFIJ manuscript template when preparing their submissions. The manuscript should be written in clear and academically appropriate English.
The manuscript should generally consist of the following sections:
The structure may be adjusted where necessary according to the nature and methodology of the research, provided that the manuscript maintains a clear academic structure.
The title should:
The title should be written in Arial Narrow, 14 pt, following the formatting provided in the journal template.
The manuscript should include:
The corresponding author must be clearly identified with an asterisk (*) and a valid institutional or professional email address.
The abstract must be written in English and should provide a concise overview of the entire study.
The abstract should:
Authors should provide 3–5 keywords that represent the principal concepts of the manuscript. Keywords should be written in English, arranged alphabetically, and be concise and specific.
The Introduction should be written in continuous paragraphs and should establish a clear progression from the general research context toward the specific research problem.
Authors should explain the background, context, phenomenon, or development underlying the study and demonstrate its academic and practical relevance.
The specific problem or empirical phenomenon investigated in the study should be clearly identified and, where appropriate, supported by relevant data, statistical information, institutional reports, observations, or other credible primary sources.
Authors should discuss relevant previous studies to establish the current state of knowledge and critically identify limitations, inconsistencies, or areas that remain insufficiently examined.
The discussion should lead to a clearly articulated research gap. Authors must explain what remains insufficiently understood and why further research is necessary.
The manuscript should explicitly explain its novelty and contribution to existing knowledge.
The Introduction should conclude with a clear statement of the research objectives and/or research questions. These should be consistent with the research problem, research gap, methodology, and subsequent analysis.
The Literature Review should provide a systematic and critical synthesis of theories, concepts, previous research, and other relevant scholarly sources.
Authors should organize the discussion around the principal concepts, theories, variables, or analytical dimensions examined in the study.
The review of previous research should be critical rather than chronological. Authors should explain how the present research differs from, extends, refines, or responds to previous studies.
The Methods section must explain clearly and systematically how the research was conducted.
The methodology should explain, as applicable:
For qualitative studies, authors should explain the research design, research setting, participants or informants, data collection techniques, data validation or trustworthiness procedures, and data analysis techniques.
For quantitative studies, authors should provide information concerning the research population, sample, sampling technique, variables, measurement instruments, data collection, statistical techniques, and analytical models or tests.
For mixed-methods studies, authors should explain the qualitative and quantitative components, their respective procedures, and how both approaches are integrated in the analysis.
For studies using secondary data, documentary research, literature-based analysis, systematic reviews, or bibliometric methods, authors should identify the data or document sources, selection criteria, scope or period of analysis, search strategy where applicable, and analytical procedures.
The Results and Discussion section should present and interpret the research findings in a clear, systematic, and critical manner.
Authors should begin by presenting the principal findings that directly address the research objectives or questions. Each major finding should subsequently be interpreted using the theories, concepts, models, or analytical frameworks established in the Literature Review.
The findings should be critically compared with relevant previous studies. Authors should explain the reasons or contextual factors that may account for similarities and differences.
The Discussion should address, where relevant:
The manuscript should explicitly demonstrate how the findings address the research gap and contribute beyond existing studies.
Tables and figures may be used where necessary to present research findings clearly. Authors should avoid unnecessarily repeating the contents of tables and figures in the narrative.
The Results and Discussion should be presented as an integrated academic essay. Authors should avoid bullet-point arguments, alphabetical lists, or numerical lists to separate arguments or findings.
The Conclusion should provide a concise synthesis of the principal findings and directly answer the research questions and/or objectives presented in the Introduction.
The Conclusion should:
Where appropriate, authors may provide specific recommendations based directly on the research findings. Study limitations may also be briefly acknowledged where they substantially affect the interpretation or applicability of the findings.
SAFIJ uses the APA 7th Edition citation and referencing style.
Authors may use both parenthetical and narrative citations.
Authors are encouraged to prioritize paraphrased citations. Direct quotations should be used sparingly and only when the original wording is essential. Direct quotations must comply with APA 7th Edition requirements and include the appropriate page number or other locator.
When citing three or more authors, APA 7th Edition generally uses the first author's surname followed by et al.
The References section must be prepared according to APA 7th Edition.
Authors should prioritize:
Recent scholarly literature, particularly publications from the last five to ten years, should be prioritized. Older sources may be used when they represent seminal theories, foundational concepts, legislation, standards, or other authoritative materials that remain relevant.
Authors should avoid excessive reliance on:
References should be:
DOI information should be presented in the standard APA format as an active URL:
If a DOI is unavailable, a stable URL may be provided where necessary. Access dates generally do not need to be included for sources with stable publication information, except where required by APA 7th Edition.
Authors are strongly encouraged to use reference management software such as:
Reference management software should be used to maintain consistency between in-text citations and the References section.
Authors remain responsible for verifying automatically generated references, including author names, publication years, titles, journal information, DOI, and other bibliographic details.
Before submitting a manuscript to Scientia Accounting and Finance Journal (SAFIJ), authors should ensure that the manuscript has fulfilled the journal's academic, methodological, ethical, and formatting requirements.
Authors are expected to verify the following requirements before completing the submission process:
Section default policy
The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.
