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  • Manuscript/article has never been and or is being submitted in another journal.
  • Manuscript/article sent in Microsoft Word document
  • The manuscript/article has passed the plagiarism test and has a publishing ethics
  • The manuscript/article has followed the writing guidelines
  • Before the manuscript/journal is sent, the author is expected to read the provisions Indo-Direct Intellectuals: Journal of Accounting.

1. Document Formatting

However, as per the usual preference of reviewers, we suggest that the authors consider the following format:

  • Text-editing software: MS-Word for Windows 2010 or later
  • Paper: A-4 (29,7 x 21 cm)
  • Margins: 1 inch (2.5 centimeters)
  • Font type: Times New Roman
  • Font size: 12 points
  • Line spacing: 1,5 (including titles, abstract, and reference list)
  • Paragraph indentation: Optional, or include a blank line between paragraphs
  • Paragraph alignment: Fully justified (left and right margins)
  • Pagination: Include the number of pages in the upper right
  • Bold and Underline: Do not use bold or underline to emphasize words
  • Italics: Italics may be used to emphasize a particular word, such as in the first occurrence or definition of a key concept
  • Title: The title of articles should be as concise as possible and address the main theoretical tradition, model or constructs of the study as well as how the study distinguishes from other studies in the field. Do not use abbreviations. It should be placed at the beginning of the work uppercase only in main words, without identifying the authors
  • Abstract: The abstract can be a maximum of 200 words, including spaces
  • Double quotation marks: Used for direct quotes as well as statements taken from interviews
  • Single quotation marks: Used within double quotation marks to separate material that was within quotation marks in the original source
  • Writing: Texts with one author may be written in first person singular or third person impersonal. Texts with more than one author may be written in first person plural or third person impersonal
  • Abbreviations and acronyms: Use parentheses to introduce an abbreviation or acronym
  • Brackets: Use brackets to separate material within parentheses or text inserted in a citation by another person who is not the original author
  • Sections and subsections: Add increasing, multilevel numbers indicating section and subsections, before their titles, which should follow the following format
  • Article length: Research articles submitted are expected to have around 10,000 words.

 

2. Tables and Figures

Tables and Figures should be used, according to the APA style (2010), when they allow the author to present a larger quantity of information to the reader, in a more efficient and more easily understood manner than in text, as long as it does not replicate the information already included in the text. Therefore, any information that is not in textual form should be in the form of a TABLE or FIGURE (that is, terms such as graphic, map, fluxogram, design, photograph, etc. should not be used).

According to the APA style (2010), tables normally “show numerical values or textual information (e.g., lists of stimulus words) arranged in an orderly display of columns and rows. A figure may be a chart, a graph, a photograph, a drawing, or any other illustration or non-textual depiction” (APA, 2010, p. 125). Tables are usually characterized by a line-column structure; thus, other types of illustrations, which differ from this characteristic, should be labeled figures.

 

Tables

Tables should be inserted in the body of the text, soon after their reference or citation. For the sake of word count (paper size), please consider a half-page table as representing 300 words.

  • Text-editing software; Word for Windows 2010 or later
    If the authors developed their tables using any other programs, such as Excel, please redo the tables using Word
  • Font type and size; Times New Roman, 10 point
  • Line spacing; Single
  • Spacing before and after; 3 pt
  • Colors; Black
  • Title; Table titles should be brief, clear and explanatory. They should be placed above the table, in the upper left corner, and just below the word Table (with the first letter upper case), accompanied by a designated number. The tables should be presented with sequential Arabic numbers within the text, such as: Table 1, Table 2, Table 3, etc.
  • Citation; To cite tables in the text body, simply write the number referring to the table, for example: Table 1, Table 2, Table 3, etc. Never write ‘table below’, ‘table above’, or ‘table on page XX’, because the numeration of the article pages might be altered during formatting for publication.
  • Table notes; Tables can have three kinds of notes: general notes, specific notes, and  probability notes. The notes are presented in the left margin (without indentation) below the table (between the table and the note there should be two spaces). They should be ordered in the following sequence: general notes, specific notes, and probability notes. Each type of note should be presented in a new line. “Notes are used to eliminate repetition within the body of the table” (APA, 2010, p. 138).
    General note: “A general note qualifies, explains, or provides information relating to the table as a whole and ends with an explanation of any abbreviations, symbols, and the like” (APA, 2010, p. 138). It is designated by the word Note and should be used to supply other sources of data that have been reproduced in the Table, or if the entire Table was a reproduction from another source. See example in Table 1.

 

Figures

In accordance with the APA style (2010), Figures can be:
a chart, a graph, a photograph, a drawing, or any other illustration or nontextual depiction. At times the boundary between tables and figures may be unclear; however, tables are almost always characterized by a row-column structure. Any type of illustration that a table is referred to as a figure (APA, 2010, p. 125).

We advise authors to check their manuscripts for possible breaches of copyright law and secure the necessary permissions before submission. Permission Grants (PGs) are needed at the time of submission if the manuscript contains extracts (including illustrations, artwork and photograph) from other copyright works (this includes material from online or intranet sources). It is the author’s responsibility to obtain written permission from the owners of the publishing rights to reproduce such extracts and send these permissions to our editorial office, by mail.

 

3. Citations and References
Citations in the text body should include the author’s last name, the date of publication, and page number (if necessary), as conforms to the APA style (2010).
The reference list should include complete data for all authors cited, presented in alphabetical order at the end of the text, in accordance with the American Psychological Association style (APA, 2010)

  • Comma use; Commas are used to separate authors’ last names in citations within the text body as well as in the reference list.
  • Examples;
    Harrison, Newholm and Shaw (2005)
    (Harrison, Newholm, & Shaw, 2005)
    Harrison, R., Newholm, T., & Shaw, D. (2005). The ethical consumer. Newbury Park, CA: Sage.

 

REFERENCES

 American Psychological Association. (2003). Publication manual of the American Psychological Association (5th ed.). Washington, DC: Author
American Psychological Association. (2010). Publication manual of the American Psychological Association (6th ed.). Washington, DC: Author
Dataverse. (n. d.) Data citation. Retrieved from https://dataverse.org/best-practices/data-citation

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.