Author Guidelines
The journal Buhalterinės apskaitos teorija ir praktika (Accounting Theory and Practice) publishes articles which analyse relevant theoretical and practical issues related to accounting, audit and analysis revealing the influence of a constantly changing environment on the development of these areas, evaluation of their scientific development and trends, issues of the applied methods, processes, methodologies and other aspects as well as recent scientific studies. The journal also publishes studies related to accounting, audit and analysis areas (i.e. management, business administration, financial management) increasing the possibilities of their application, linking and development in other directions.
The paper must contain all the necessary parts of a scientific paper: aims, objective, methods, results, conclusions, and the list of references.
The articles published in the journal are presented in Lithuanian and in English.
Papers should be arranged as follows:
1. Articles must be prepared in accordance with the article manuscript template.
2. At the beginning of the article, the title, author information, a abstract, keywords, and JEL classification should be provided.
3. The article should consist of an introduction, main body, conclusions, and a list of references. The introduction should present the research aim and objectives, define the research object, describe the extent to which the problem has been studied, outline the research methods, and highlight the relevance and/or novelty of the topic. The main body should detail the analysis conducted by the author(s), with the content divided into smaller sections. Detailed conclusions should be formulated separately. An alphabetical list of references should follow the article, with additional appendices included as needed.
4. At the end of the article, essential information about the author(s) should be provided, including education, academic and pedagogical titles, areas of research interest, the name of the affiliated institution, the author’s position, and the institution’s address.
5. All articles are reviewed by two academic referees.
Papers are reviewed by two reviewers.
Submission
Authors need to register with the journal before submitting. You may find the Registration icon on the right of the menu.
If you have any questions, please contact the editor-in-chief of Accounting Theory and Practice at the following address:
Department of Accounting and Audit, Faculty of Economics and Business Administration, Vilnius University
Saulėtekio av. 9, II Building, 603 room, 10222, Vilnius, tel. 370 5 236 6153.
E-mail: rasa.subaciene@evaf.vu.lt
