Article Type

Manuscript Types & Scientific Article Requirements

Article Types

Sinergi International Journal of Accounting and Taxation prioritizes original research that demonstrates clear scientific novelty, rigorous analysis, and a substantive contribution to financial accounting, management accounting, auditing, taxation, tax compliance, corporate reporting, accounting information systems, public-sector accounting, sustainability accounting, fiscal policy, and related fields.

ORIGINAL RESEARCH PRIORITY NOVELTY REQUIRED NON-RESEARCH TYPES LIMITED

The journal gives priority to original research articles. Review articles, case studies, and short communications are accepted selectively when they are strongly aligned with the journal's Focus and Scope and provide clear theoretical, empirical, regulatory, managerial, policy, or professional contributions to accounting and taxation.

Core Scientific Requirements

Regardless of manuscript type, articles should demonstrate the following core elements:

✓ Clear accounting, taxation, or fiscal problem and significance ✓ Adequate state of the art
✓ Explicit research gap / novelty justification ✓ Clearly stated research objective
✓ Appropriate empirical, analytical, archival, survey, or policy method ✓ Findings, analysis, and conclusion supported by evidence
Editorial Priority: Manuscripts without a clear state of the art, research gap or justification of novelty, explicit research objective, and appropriate empirical or analytical validation may receive lower editorial priority or be returned before peer review.
1 Original Research Article PRIMARY TYPE

Original Research Articles are the primary and preferred manuscript type. They must report original findings derived from a systematic research process and demonstrate a clear contribution to accounting theory, accounting practice, auditing, taxation, fiscal policy, corporate reporting, or related fields.

Required characteristics:

  • Relevant accounting, taxation, auditing, corporate-reporting, or fiscal-policy background and clearly defined research problem;
  • Adequate review of current scholarship, regulations, standards, practices, or state of the art;
  • Explicit identification of the research gap;
  • Clear justification of novelty or scientific contribution;
  • Explicit research objective(s), research question(s), or hypotheses where appropriate;
  • Appropriate and sufficiently described quantitative, qualitative, mixed-method, archival, survey, experimental, econometric, case-based, content-analysis, or policy-analysis method;
  • Clear description of firms, taxpayers, institutions, samples, financial statements, tax records, regulations, datasets, variables, constructs, or analytical procedures where applicable;
  • Clear presentation of findings supported by appropriate statistical, documentary, behavioral, regulatory, financial, or policy evidence;
  • Critical analysis and comparison with relevant accounting theories, taxation frameworks, standards, regulations, and previous research; and
  • Conclusion that directly responds to the research objective and explains relevant theoretical, professional, managerial, regulatory, fiscal, or policy implications.
Recommended Structure:
Introduction → Methods → Results → Discussion → Conclusion → Declarations → References
2 Review Article SELECTIVE

Review Articles are considered selectively and must provide a comprehensive, critical, and original synthesis of a clearly defined body of literature in financial accounting, management accounting, auditing, taxation, tax compliance, corporate reporting, sustainability accounting, accounting information systems, or fiscal policy.

A high-quality review article should:

  • Present a clearly defined review question or analytical objective;
  • Explain the literature-search and selection approach;
  • Use adequate, relevant, and sufficiently current references;
  • Critically compare previous accounting theories, reporting practices, auditing approaches, taxation frameworks, fiscal policies, regulatory developments, and empirical findings;
  • Identify inconsistencies, methodological limitations, regulatory challenges, reporting issues, tax-compliance problems, and research gaps;
  • Provide original analysis or synthesis by the authors; and
  • Develop a research agenda, conceptual framework, accounting model, taxation framework, policy synthesis, or substantive conclusion.
Not Acceptable: A literature review that only summarizes previous accounting studies, tax regulations, reporting standards, auditing practices, or publications without critical analysis, synthesis, or an original scholarly contribution.
3 Accounting / Taxation Case Study LIMITED

Accounting or Taxation Case Studies are considered when the case provides significant scientific, professional, regulatory, organizational, fiscal, or policy relevance and offers transferable insights for accounting or taxation practice.

An Accounting / Taxation Case Study must include:

✓ Clear research or analytical objective ✓ Case-selection and contextual justification
✓ Accounting, auditing, taxation, or policy analytical approach ✓ Findings and substantive evaluation
✓ Comparison with relevant literature, standards, or regulations ✓ Clear theoretical, professional, regulatory, or policy contribution
Not Acceptable: Purely descriptive company accounting reports, tax cases, audit narratives, financial-statement summaries, or regulatory descriptions without a clear research objective, systematic analytical method, critical evaluation, and scholarly contribution.
4 Short Communication LIMITED

A Short Communication presents concise but important original findings, emerging accounting evidence, tax-compliance insights, regulatory developments, reporting issues, audit findings, fiscal-policy observations, or timely empirical results relevant to the journal's scope.

Although shorter than a full Original Research Article, a Short Communication must still contain sufficient scientific substance and demonstrate a clear contribution to accounting or taxation knowledge and practice.

Minimum Scientific Elements:
Objective Method Results Accounting / Tax Analysis Conclusion

Manuscript Type Priority

Manuscript Type Journal Priority Main Requirement
Original Research Article HIGH Original findings + state of the art + research gap + novelty + accounting or taxation analysis
Review Article SELECTIVE Comprehensive review + current references + critical synthesis + original analysis
Accounting / Taxation Case Study LIMITED Objective + case justification + analytical method + evaluation + professional or policy contribution
Short Communication LIMITED Concise but complete evidence, accounting/tax analysis, and regulatory relevance

Manuscripts Not Considered

  • Purely descriptive accounting or taxation articles without substantive analysis;
  • Opinion articles without a clear scholarly method or evidence base;
  • Literature summaries without critical synthesis;
  • Financial-statement analyses that only calculate ratios without a clear research framework and analytical interpretation;
  • Tax-regulation summaries that only reproduce legal or regulatory provisions without critical analysis, empirical evidence, or policy contribution;
  • Company accounting profiles or annual-report descriptions without explicit research objectives, methods, and scholarly contribution;
  • Tax-compliance surveys that only report frequencies or percentages without appropriate theoretical framing and substantive analysis;
  • Audit or internal-control studies without clear constructs, evaluation methods, evidence, and analytical interpretation;
  • Accounting-information-system descriptions without systematic evaluation of effectiveness, quality, adoption, controls, or organizational outcomes;
  • Studies of accounting standards without clear analytical, empirical, comparative, or implementation contribution;
  • Conference abstracts submitted without substantial development;
  • Articles outside the journal's Focus and Scope;
  • Previously published manuscripts; and
  • Manuscripts simultaneously submitted to another publication.
Editorial Principle

The journal prioritizes original research that advances accounting knowledge, taxation research, reporting quality, professional practice, and fiscal-policy understanding. Non-original research formats are considered selectively and must demonstrate clear scientific objectives, methodological rigor, analytical depth, originality, meaningful professional or policy implications, and strong relevance to the journal's Focus and Scope.