All the articles planned for publication in the Accounting and statistics journal undergo mandatory reviewing procedure. This procedure is anonymous for both authors and reviewers. As reviewers editorial team engages editorial board members and external experts with doctoral or candidate degrees or having practical experience in appropriate direction.

    Once the manuscript is received by the editorial staff, its initial review and verification to periodicals subject and manuscript layout rules is held. In case of discrepancy recognition the article is not accepted for a further reviewing and the author is informed of that fact.

    The review process involves estimation of the following aspects: scientific value of the material, issues topicality and novelty, methodological and methodic conditions and approaches, informational content, analysis and assessment toolkits, statistic base, practical importance and other substantial components of the article.

    According to the results of the reviewing the article may be:

    1. Declined with justification of publishing refusal;
    2. Sent to the additional reviewing;
    3. Returned for further work;
    4. Accepted for publishing.

    In case of an unfavorable finding the article is reviewed at the session of the editorial board working party, which makes a decision of either declining the article or sending it to an independent expert for the additional reviewing.

    If the article is declined, a notification is sent to the author.

    If there are some reviewers remarks, the manuscript is sent back to the author for further work. The articles incoming date is the date when it is returned back after rework.

    The author has the right not to consider the reviewers recommendations and leave the article submitted without changes. The editors reserve the right not to publish an article, basing on the reviewers opinion. When reviewers favourable conclusion is received, materials are accepted for publication by the editorial board.

    It takes from one to one and a half months to conclude the articles examination procedure. Further articles are published in order of precession.

    Editorial council and editorial board members opinion may not reflect the authors views.
    Responsibility for the content of the publication and the accuracy of the facts is on the author of the material. The authors of articles are fully in charge of the publication content and its reliability.