General Requirement:

1. Articles in the form of research, thinking, scientific analysis, or the study of the theory in the field of accounting and finance.
2. Articles are not being submitted to journals / other publications and has never been published in the journal / other publications.
3. Articles posted to include the author's name, institution and e-mail address. Articles written in the format of Microsoft Word 2007 and 2010.
4. Articles written should be based on the template.
5. Editor reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.