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