Article requirements

1. Mandatory elements of the article (should be contained in the article file)

UDK Index


Abstract (in Russian)


Article text


Bibliographic List (in Russian)


Abstract (in English)

Keywords (in English)

JEL index (see

Bibliographic List (in English)

2. Execution of the text of the article.

2.1. General requirements. The volume of the article should not exceed 0.5 author’s sheet (22 thousand characters with spaces) or 14 typewritten pages of A4 format. It is recommended before sending to check the text of the article for spelling and take as a basis for registration one of the articles of the last journal issue. Page setup: top, right, left – 2.5 cm, bottom – 3 cm. Pages are not numbered. The interval is 1.5, the tab stops are standard (1.27 cm). Font: Times New Roman 14 pt. Both in the text and in all objects embedded in the file, it is necessary to use standard software fonts, the font and the interval should correspond to the overall design of the text.

2.2. Abstract. The volume of the abstract is 200-250 words. The abstract should include the following elements:

– data source, subject, topic, purpose, hypothesis of research;

– method or methodology of the work;

– results of work, scientific output, conclusion;

– field of application of the results;

– limitations / directions for future research.

The abstract should not contain references or abbreviations. The text of the abstract should be clear and concise, differ in verified formulations.

2.3. Keywords. The maximum number of keywords is 5. Keywords should not, as far as possible, repeat the terms of the title and abstract. Keywords are given in the nominative case and are printed in a line through commas. You should avoid using abbreviations, separate phrases and / or sentences as keywords. Keywords should be as specific as possible and reflect the specifics of the article.

2.4. Article structure. The article should be structured in the format IMRAD (Introduction, Methods, Results and Discussion):

– introduction;

– theory;

– data and methods;

– model;

– results;

– conclusion.

3. Figures.

Illustrations should be extremely clear and graphically expressive. Lines should be clear, without shadows, the text in the pictures – readable. For all figures, numbering is mandatory, the names of the drawings are placed under the picture and are shown in bold. Figures should be provided in a format that allows them to edit and change the configuration without additional appeal to the authors. All graphic materials must be black and white; full-color drawings are not accepted!

It is not allowed to describe the picture in the text using color (for example, “red color on the chart is indicated …”, etc.). Figures are placed in the text always after reference to them. Objects in images created by MS Word or Visio should be grouped. Objects created by other tools, in addition to the text editor MS Word, should have an extension of either *.jpeg (or *.jpg) or *.tiff, with a resolution of at least 72 dpi (screen resolution) and a size of at least 1500×1500 (dots per inch), or the size of 164 mm in width and 300 dpi. The author is responsible for the correctness of the use of symbols, formulas and drawings.

4. Tables.

The title of the table is centered and is shown in bold. All tables should be numbered. Table numbering is end-to-end. Avoid using a large number of words in the tables, as well as highlighting the cells or text with the color. You must specify the data sources listed in the tables.

5. Formulas.

The formulas are numbered on the right side. Formulas are made in the editor MS Equation or MathType with the possibility of their editing. It is inadmissible to use in the text of the article automatic numbering of formulas and cross-references to formulas or items in the bibliography.

6. Requirements for materials in English.

Translation of materials provided in English should be done or edited by a professional translator/native English speaker. Machine translation is not allowed.

7. Bibliographic list in Russian (follows the text of the article in Russian).

The list of sources is given at the end of the article.

All sources of the list of literature in Russian (following the text of the article in Russian), including foreign sources, are drawn up in accordance with GOST R 7.0.5-2008.

In accordance with the ethics of scientific publications, it is not allowed to quote articles from the journals “Accounting and Statistics” in the bibliographic list; this is considered as an artificial increase in the citation indexes of journal. These sources are made in the form of page references. Authors are strongly recommended to observe the required criterion (no more than 10% of self-citing any of their works published in other printed sources).

The bibliographic list does not include:

– articles from any unscientific journals, newspapers;

– normative and legislative acts;

– statistical collections and archives;

– sources without the author’s indication (for example, compilations edited);

– electronic resources (electronic journals, online articles, newspaper and any news resources, reports and various studies on websites, websites of institutions and organizations);

– dictionaries, encyclopedias, other reference books;

– reports, notes, protocols, etc.

These materials are made out in subscript bibliographic references (footnotes at the bottom of the page). Textbooks, author’s abstracts and dissertations (without deposition) are not included in the list of references or in footnotes!

Important: All sources are located in the list of literature in the same order in which they were mentioned in the text of the article:  the bibliographic list does not need to be sorted alphabetically.

Footnotes referring to sources listed in the references should be in-text and placed in square brackets. Footnotes not related to the bibliographic list are placed at the bottom of each page, footnotes should be numbered through.

8. The publishing house obligatory carries out editing and proofreading of the article text in order to ensure its compliance with the required editorial standards. All articles sent by authors for publication in journal are reviewed according to the review provision. The editorial office checks the manuscripts submitted for publication for the existence of illegal borrowings in the “Anti-Plagiarism-Higher Education” system. 

9. Materials should be sent to:


courier to the address: 344002, Rostov-on-Don, ul. B. Sadovaya, 69, room. 504.

10. Articles sent to the editorial board without meeting the requirements of these publication conditions are not considered. In the event of rejection of the article, the editorial team sends a reasoned refusal to the author.