Articles for publication must meet the following requirements:

    1. The article for publication must be in accordance with the general theme of the journal.

      Material proposed for publication must

      • be original, not previously published in other publications printed or online;
      • written in the context of the current scientific literature;
      • have an obvious element of creating new knowledge;
      • be of scientific and practical value;
      • be demonstrative;

      It also should be illustrated with examples, tables, formulas and figures (diagrammes, schemes, charts).

    2. The author should attach the following information:
      • Author's profile, including full last name (without any abbreviations, in small and capital letters), first name and patronymic, degree, title, position, place of employment, contact number (mobile is preferable), e-mail address (in Russian and English);
      • UDC ;
      • title (in Russian and English);
      • abstract ( no more than 500 printed characters , including spaces) (in Russian and English);
      • keywords (phrases) , reflecting the main direction of the research ( 5-10 words or phrases , for example: management accounting internal control, financial analysis ) (in Russian and English);
      • references, indicating the literature, used in the article (in Russian and English).

      For postgraduate students (external doctorate student) the scientific supervisors review is required.
      The information provided should be complete. Incomplete materials are not considered by the editorial board.

    3. All information should be sent to the editor by e-mail: Files are recommended to be titled after the name of the author or one of the authors, if there are several of them.

      For example, Ivanov_Article to Accounting and Statistics.

    4. The articles volume, including references, should not exceed 0.5 printer's sheets (20 thousand printed characters).
    5. Files with the text of the article and all attached materials should be completed in the Microsoft Word format. Margins: top, right, left - 2,5 cm, tail - 3 cm. Pages - not numbered .

      UDC should be stated above the articles headline (font - Times New Roman, font style - bold, size - 14 pt, spacing - 1.5, alignment left side alignment).
      Next line - the title of the article (font - Times New Roman, font style - bold, size - 14 pt, spacing - 1.5, center alignment).
      Under the title of the article authors last names, initials, degree, title, position, place of employment ( font - Times New Roman, font style - normal size - 14 pt, spacing - 1.5, center alignment).
      Abstract should be given single-spaced, below it - keywords without intervals - (font - Times New Roman, font style - normal size - 12 pt, spacing - 1, full justification, ident - 0 cm).
      Next text of the article, single-spaced, follows (font - Times New Roman, font style - normal size - 14 pt, spacing - 1.5, full justification, indent - 1.25 cm).
      References follow the text of the article without indentation intervals (font - Times New Roman, font style - normal size - 12 pt, spacing - 1, justification, indent - 0.5 cm).
      Authors e-mail addresses for publication should be given at the end of the submitted material (see the article layout sample).

    6. For the formula logging the Microsoft Equation 3.0 editor is recommended.
    7. For tables and figures logging the following parameters should be used: font -Times New Roman, size - 12 pt, spacing - 1 (see the article layout sample).
    8. All tables, formulas and figures should be available for formatting, which implies the possibility to make the necessary corrections, for example, to edit the font size in a figure, table, or formula.

      Tables, formulas and figures should have:
      - text binding;
      - continuous numbering;
      - title (for a table), or the picture caption (for figures);
      - attribution.
      Since the journal is printed in in monochrome, the use of colored figures is not recommended.

    9. If there are quotes in the text, the typographical quotation marks are used (). Dash is denoted by a (em dash), a hyphen "-".
    10. For listing the markers "-" or are recommended.
    11. The foreign companies and financial institutions names are given in the text in Latin letters without quotes and highlighting.
    12. References are made in accordance with all-Union State Standard R 2008 - 7.0.5.
    13. Footnotes, linking to sources, listed in references, should be intratextual and placed in square brackets. Not related to the references footnotes are placed at the bottom of each page, footnotes should be numbered continuously.
    14. When making references in English it is necessary to nominate the official English titles of magazines, i.e. enshrined by the Charter of the magazine, or by the International ISSN Center, or by Russian list of journals indexed.
      For example, - Accounting and statistics, - name registered at the International ISSN Center.

    Publisher compulsorily performs articles editing and proofreading in order to assure its conformity with the required editorial standards.