Submissions

Author Guidelines

We invite you to publish your works in one of the leading economic publications in Russia. Please read this Guide for Authors. New authors need to register in the journal's system before submitting materials, and if you are already registered, you can simply log in with your account and start the process of sending an article to the editorial office, consisting of several simple steps.

The order of sending the article

Materials for publication in the journal "Management Accounting" are sent by the authors through their Personal Account or by e-mail journal@uprav-uchet.ru . It is preferable to send materials through your Personal Account, because this speeds up the publishing process and allows you to shorten the publication time. If you are not yet registered as an author, you must register.

Download the Authors' Guide

Sample design of the article

Norms of editorial ethics

1. According to modern recommendations and requirements of editorial ethics standards, it is not recommended to include more than 3 co-authors in the materials of a small volume (6-12 pages).

2. The text of the article should not contain direct borrowings of text blocks from other sources without proper citation.

3. The materials sent to the editorial office must be original. The authors guarantee that the materials sent to the editorial office are not published in other sources and have not previously been transferred to other editorial offices for publication.

Rules for the design of the article
Structure and scope of the article for publication in the journal
1. UDC

The Universal Decimal Classification (UDC) sign is indicated before the title of the article. It is placed at the top left without paragraph indentation with left alignment.

2. Title of the article

The title of the article should fully reflect its content (in Russian and English). It is typed in capital letters in bold font without paragraph indentation with left alignment.

3. Information about the author(s)

Information about the author(s) is indicated after the title of the scientific article below at an interval with the text aligned to the left.

Full name of the author (in Russian and English) - first the initials of the name and patronymic are indicated, after them - the surname.

Then, after an interval, – the name of the university or organization in the variants presented in official documents / on the web pages of universities, scientific and other institutions or organizations or in the author's spelling for a non-working author (in Russian and English). Then, from a new line, the postal address of the organization, university, scientific institution or place of residence of the unemployed author, including the country, the index of the locality, the locality, the street, the building number (in Russian and English).

If two or more authors are employees of different organizations, then the organizations and their addresses are indicated for each co-author separately. If several authors work in the same place, it is indicated once. Authors and places of work are linked by numbering places of work and indicating immediately before the author's full name a superscript digit corresponding to the organization number (see the design sample). If all the co-authors are from the same organization, then its name and address are indicated only once.

After the place of work, the authors' contact e-mail is indicated.

4. Abstract and keywords

Then, after an interval, the abstract of the article is given in Russian and English.

The abstract in Russian can be compact, its volume should be from 100 to 250 words. The abstract should contain a description of the main purpose of the study, a brief description of the methodology and summarize the most important results of the study and their significance. Abbreviations must be deciphered.

The abstract in English should reflect the main content of the article, be sufficiently detailed and detailed. It must be written in competent English with the use of special English-language terminology. The use of common, meaningless words should be avoided. The English-language abstract should be original, it is not recommended to make a literal translation of the Russian annotation.

The text of the annotations should not be italicized, bold, underlined, etc. The text should not be divided into paragraphs.

Citation and references to other works are not allowed in the abstract.

Immediately after the annotation, 5-10 keywords (in Russian and English) should be presented, which may consist of individual words and phrases.

5. The content of the article

The text of the article itself is placed after the keywords. The article should clearly and concisely state the current state of the issue, a description of the research methodology, and a discussion of the results obtained.

It is recommended to standardize the structure of the article using subheadings:

introduction (theoretical analysis, problem statement);
objects and methods of research;
results and their discussion (experimental part);
conclusion (conclusions);
acknowledgements (this section is needed if it is necessary to indicate that the article was prepared within the framework of a grant, to thank colleagues who are not the authors of the article, but research was conducted with their assistance, etc.);
references.

The subheadings of the article are typed in bold, without paragraph indentation, left alignment.

6. The total volume of the article (including the title, abstract, keywords, text, literature)
The minimum volume is 6 pages. At the same time, the main text of the material should be at least 5 full pages.
The maximum volume is 15 pages.
Articles with a volume of more than 15 pages are published by the decision of the editorial board of the journal.
Technical requirements for the set and design of the article
1. Font set requirements

The text is typed in Microsoft Word.

Pages are not numbered.

Page parameters: A4 size; margins: bottom - 2 cm; top - 2 cm; right - 2 cm; left - 2.5 cm.

Font: Times New Roman typeface; size 12 pt. The line spacing is single. The font size and line spacing should be the same throughout the text.

Paragraph indentation is 1.25 mm, alignment is in width. The margins should be set automatically, and not using the "space" or "tab" key. The presence of double or triple spaces is unacceptable.

"Dash" and "hyphen" have different outlines and semantic designations. A dash (long dash –) is a punctuation mark, a hyphen (short dash -) is a sign used to connect parts of a complex word.

A dash "–" should be used as a minus sign, without a space after it.

The multiplication sign must be authentic (insertion of the symbol ×), it is not allowed to use the letters x ("ha" Rus.) or x ("x" Lat.).

Auto-numbering or the use of bulleted lists is not allowed.

2. Design of tables

The article may contain tables, the captions to which in Russian, English or other languages should be given above the table with width alignment.

Text formatting in tables: single spacing, font 11 Times New Roman.

Tables should be placed in the text after the reference to them (for example, "Table 1"). If the link needs to be repeated after the table, then it is formatted as follows: "see Table 1". Each table should have an ordinal number and a short clear title. If there is only one table in the article, then it does not need a link, and the link is formatted as follows: "see the table".

The text of the tables should be typed in a single interval.

Tables should confirm the text material. Therefore, their content should not be duplicated in the text. This, however, does not exclude the possibility of using some generalized table data when analyzing the results obtained.

By their structure, the tables should be simple, easy to read and convenient to place in the journal. It is necessary to avoid bulky tables. Multilevel headers are not desirable.

Digital materials are included in summary tables whenever possible. Quantitative data used for comparative analysis should be statistically processed (mean error, confidence interval, confidence, sample size, etc.). All columns in the table should have headers. In those columns where it is necessary, units of quantities should be indicated after the heading.

All names of indicators in the head of the table are given in the nominative plural (for example: Indicators, Profit, etc.), with the exception of generalizing words, names of indicators, phenomena, etc., which are usually given only in the singular (for example: Temperature, Quantity, etc.).

In the table, it is allowed to use only generally accepted abbreviations and abbreviations entered by the author in the text of the article. The use of graphic symbols is not allowed. If any data in the table needs explanations, then these data are marked with superscript indexes (1, 2 for text and *, ** for digits) and are explained in a separate line (lines) under the table with the word "Note".

It is not allowed to use figures depicting them instead of tables, as well as tables inserted into tables.

If the rows or graphs of the table go beyond the page format, it is divided into parts, placing one part under another or next to it, while in each part of the table its head and sidewall are repeated or replaced with the number of graphs and rows, respectively. At the same time, the columns of the first part of the table are numbered with Arabic numerals. Above the continuation of the table on a new page, it is necessary to write a heading of the type "Continuation of Table 3" (if the table does not end on this page) or "End of Table 3" (if the table ends here).

3. Design of illustrations

All photos, graphs, diagrams, diagrams, etc. are designed as illustrations (drawings) with appropriate captions. The signature must be editable.

Drawing up captions: the interval is single, font 11 Times New Roman.

Each drawing must be referenced in the text of the article. The drawings are placed after the links. The links are arranged as follows: "Fig. 2" at the first mention and "see Figure 2" - when repeated, if the link is repeated after the figure.

Illustrations should be placed only if they complement the textual part of the article or contribute to the clarification of complex material.

The graphs and diagrams given in the article must be executed in Microsoft Word or Microsoft Excel and are editable.

The drawings placed in the article should be of good quality, clear and contrasting. If there are inscriptions, then the text should be readable. Picture formats – Jpg, Jpeg. Drawings should have the position "in the text".

Ordinary graphs, diagrams and simple schemes should occupy an area of no more than 0.5 standard sheet (approximately 16x12 cm) and only very saturated schemes - up to 1 standard sheet (approximately 17x25 cm).

Combining more than three graphs or diagrams in one drawing is undesirable: it becomes cumbersome, difficult to read.

It is also not allowed to place figures in the table.

4. Formalization of formulas

The formula should only fit on one line in the center of the page. Large formulas need to be moved to the next line, and each new line is a new object. It should be noted that the formula can be transferred only after the signs "+", "–", "x", ":", as well as after the sign "=", while the sign on the line where the formula is transferred is duplicated. If the formulas follow each other, and there is no text between them, then they are separated by a comma. Formulas should not be scaled.

Font when typing formulas: Times New Roman, sizes: regular 12 pt, large index - 9 pt, small index - 7 pt, large symbol - 14 pt, small symbol - 11 pt.

Formulas made in the form of drawings are not accepted!

The numbering of formulas is only in case of references to them in the test, for example: the coefficients were calculated according to formula (6). In other cases, the formulas are not numbered. When numbering formulas, Arabic numerals are used, the ordinal number is enclosed in brackets and written to the right of the formula (right alignment).

5. Design of references and bibliography

The list of references should contain at least 5 and no more than 15 positions.

Recommendation for authors: in the list of references, it is desirable to indicate works published over the past 10 years (at least 80% of sources), if any. In review and analytical works, references to primary sources, rather than references to them (which is welcome), may have a large share.

Self-citation should not exceed 30% of the list of references.

Each item of the list of references should have a link in the text!

Page-by-page footnotes are not allowed.

The list of references is formed in the order in which the source is mentioned in the article. The reference to the source is indicated in the text of the article in square brackets. Examples - [1], [1, 2], [1-3].

The Open Access model and publishing costs

Since 2020, the editorial board of the journal "Management Accounting" adheres to the policy of access to Open Access scientific data. This policy implies open access to scientific information for scientists, researchers, specialists, students, postgraduates and all interested parties. The model is a modern and actively developing system of both Russian and international publishing practice.

The main advantages of the Open Access system

The opportunity to study the latest research results in various fields of science for free on an ongoing basis, which makes scientific knowledge accessible to every researcher and just interested person.
The openness of important information contributes to the acceleration of scientific progress, the rapid exchange of information between scientists around the world.
Texts can not only be read, but also downloaded, saved, used for the development of science.
For the author, this is an opportunity to familiarize most of the audience with his works, to increase authority and prestige, to develop as a scientist, to grow up the career ladder.
Increase of the citation index, recognition of the scientist through open dissemination and promotion of research.
Attracting sponsors to finance new projects and conduct additional experiments.
The preservation of copyright and the ability to dispose of their own developments at their own discretion.
The opportunity to find like-minded people to conduct research and write a scientific work in co-authorship.

The financing of publishing activities using the Open Access model is carried out jointly by the publisher and the authors.

For articles sent to the editorial office from September 1, 2021, the amount of publishing expenses is 5900 rubles.

If the volume of the article is from 12 pages, the amount of publishing expenses is 7,900 rubles.

Payment of publishing expenses is made by the author after receiving information about the acceptance of the article for publication.