Reviewer Guidelines

Presentation

Does the paper relate a cohesive argument? Are the ideas clearly presented in the context of taxation and accounting research?

Writing

Does the title characterize the manuscript? Is the writing concise, clear, and accessible to the readership of IJOTA?

Length

What portions of the paper should be expanded, removed, condensed, summarized, or combined to enhance clarity and focus?

Title

Does the title convey the main result or conclusion of the study concisely? Abbreviations should be avoided, and implicit terms omitted where possible.

Abstract

Does the abstract include: 1) aim of the study; 2) method; 3) result or finding; and 4) conclusion, tailored to taxation and accounting research?

Introduction

Clearly describing and respectively:

  • The background of the study in taxation and accounting;
  • State of the art, relevant research to justify the novelty of the manuscript;
  • Gap analysis and novelty statement;
  • Hypothesis or problem statement (optional);
  • Approach to resolve the problem;
  • The aim of the study.

Method

  • The method is written clearly so that other researchers can replicate the study;
  • Not only define terms but also describe the research procedures;
  • Describe the location, participants, research instruments, and data analysis relevant to taxation and accounting research;

Result and discussion

  • Data is presented in tables or figures with descriptive support for easy understanding.
  • Results relate to the original questions or objectives outlined in the Introduction.
  • The author compares results with previous research and highlights any differences.
  • Results are interpreted scientifically and in context of taxation and accounting.
  • Research implications are clearly described.
  • Limitations of the study or methodological constraints are stated.
  • Suggestions for further research or expansion of ideas are provided.

Conclusion

Consists of:

  • Answers to the research objectives;
  • Implications or recommendations (optional);
  • Written in a paragraph format, not in bullets or numbering.