About the Journal

Focus and Scope

The aim of this journal is strengthening the cooperation of scientists and sharing the knowledge in the field of accounting, audit and finance, enabling scientists to publish the results of research at an international level.

Main topics of the journal: development of accounting research, financial and management accounting, financial reporting, interface between corporate governance and accounting, accounting in public sector and non-profit organisations, social accounting, accounting information technologies and systems, ethics of accountants, external and internal audit, audit quality and public supervision, effectiveness of audit, internal control, fraud deterrence, ethics of auditors, financial analysis, forecasting and management, financial econometrics, investment diversification, financial markets and investment environment, impact of globalization on business finance, financial behaviour, financial services for business, business taxation, valuation of PPP and public projects, education and training in accounting, finance and audit.

Originality. Presented articles must be original, not published elsewhere and should correspond with the aims and scope of the journal. The editorial board uses the Plagiarism Detection Software for checking originality of all manuscripts.

Peer Review. All manuscripts are peer-reviewed by two experts, and double-blind review system is applied.

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed

 

Peer Review Process

Science and Studies of Accounting and Finance: Problems and Perspectives is the subject to peer review to maintain the standards of the journal, promote rigorous research within the fields and to offer authors constructive feedback on their submissions.

All manuscripts presented for publishing in Science and Studies of Accounting and Finance: Problems and Perspectives undergo preliminary evaluation at the editorial level and those judged to be of significant importance will subsequently be peer reviewed by two researches in the relevant field. The editors will see the papers through peer review to acceptance or rejection. The submitted papers are reviewed double-blind within 15 days.

Manuscripts are sent out for review electronically, and all correspondence takes place in the journal system or via e-mail. Although the peer review process is accelerated by the use of electronic communication, traditional, high-quality peer-review standards are applied to all manuscripts submitted to the journal.

Peer reviewers are asked to give their opinion on a number of issues pertinent to the quality and suitability of a paper, and to judge papers on grounds of originality and importance. We pride ourselves on providing constructive and formative feedback to authors.

Reviewers are asked to consider the following points during their evaluation:
• Does the paper have clear aims and objectives / research questions that can be achieved within the scope of the journal paper?
• Does the paper make a contribution to knowledge?
• Is the work suitably grounded in the literature to justify its contribution and frame the analysis/evaluation?
• Is the research/evaluation methodology justified, clear and appropriate (Including ethical considerations / approval where appropriate)?
• Does the analysis/ evaluation have a clear flow and logical argument?
• Does the analysis/evaluation link to an appropriate discussion and conclusions?
• Is it presented in a way which is suitable for the journal’s international audience?
    
Peer reviewers will have five possible options for any paper:
1. Accept manuscript (i.e. no need for any revision).
2. Accept after revision (i.e. accepted if the author makes the requested revisions).
3. Revise and resubmit (i.e. accepted or rejected after revisions have been made - paper will be sent out for another peer review round).
4. Reject manuscript (i.e. if the manuscript is not sufficiently developed for publication).
5. See comments (i.e. if the reviewer cannot choose from any of the above).
In addition, papers may be returned to the authors by the editors prior to review, if judged to be out of scope, out of the limits of the word length guidance or not sufficiently prepared for publication.

Publication Frequency

Science and Studies of Accounting and Finance: Problems and Perspectives is published every year in December.

 

Open Access Policy

All articles published in Science and Studies of Accounting and Finance: Problems and Perspectives are under the Creative Commons Attribution-NonCommercial 3.0 Unported license, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear.

Authors retain copyright of their work, with first publication rights granted to Vytautas Magnus University Agriculture Academy. However, authors are required to transfer copyrights associated with commercial use to the Publisher.

Authors are permitted and encouraged to post items submitted to this journal on personal or institutional websites, prior to and after publication (while providing the bibliographic details of that publication).

 

Archiving

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...

 

Author Self-Archiving

Authors retain copyright of their work published in Science and Studies of Accounting and Finance: Problems and Perspectives, with first publication rights granted to Vytautas Magnus University Agriculture Academy.

 

Indexing

The Journal is indexing by EBSCO, ERIH PLUS and DOAJ

 

Publication Ethics and Publication Statement

Science and Studies of Accounting and Finance: Problems and Perspectives is committed to maintaining the highest ethical standards. Our ethic statements are based on COPE’s Code of Conduct and Best Practice Guidelines for Journal Editors.

In order to provide our readers with the journal of high quality, Science and Studies of Accounting and Finance: Problems and Perspectives is guided by the following principles:

EDITORS

  • The editor is responsible for maintaining the integrity of the academic record, for having processes in place to assure the quality of the material they publish and for precluding business needs from compromising intellectual and ethical standards.
  • Editors’ decisions to accept or reject a paper for publication should be based on the paper’s importance, originality and clarity, and the study’s validity and its relevance to the remit of the journal.
  • The editor ensures that appropriate reviewers are selected for submissions (i.e. individuals who are able to judge the work and are free from disqualifying competing interests).
  • The editor has systems in place to give authors the opportunity to make original research articles freely available.
  • The editor has systems to ensure that material submitted to their journal remains confidential while under review.
  • Science and Studies of Accounting and Finance: Problems and Perspectives employs the double-blind peer review: reviewers are unaware of the identity of the authors, and authors are also unaware of the identity of reviewers.

REVIEWERS

  • The reviewers of Science and Studies of Accounting and Finance: Problems and Perspectives assist the editors in taking the decision of publishing a submitted manuscript. By formulating suggestions to the authors, the reviewers can contribute to the improvement of submitted works.
  • Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.
  • Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.
  • The reviewers should comment on the originality of submissions and should be alert to redundant publication and plagiarism. 

AUTHORS

  • The authors ensure that they have submitted original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.
  • Submitting the same manuscript to more than one journal is considered as an unethical publishing behaviour and is unacceptable.
  • Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.
  • When an author founds error or inaccuracy in his/her own published work, it is the author’s obligation to notify the journal editor and cooperate with him to retract or correct the paper.