Cover page and Manuscript in MS Word (docx), HWP (Korean Word Processor), or PDF format.
Manuscript with double-space with 11-point font for English; 1.6 line space typing with 10 point font for Korean.
Sequence of title page, acknowledgement, abstract, keywords, main text, references, figures, and tables.
Cover page including the title, names, affiliations, addresses, phone number, and email addresses of all author(s) and acknowledgments, if any.
Manuscript should not include author information.
Abstract up to 250 words for original article and a minimum of four keywords.
All table and figure numbers are found in the text.
References listed in proper format. All references listed in the reference section are cited in the text and vice versa.
Result of any plagiarism checker such as Copykiller, Turnitin, KCI Similarity Check Service, etc.
Author(s) should state the following sentence in bold at the end of the manuscript. “This manuscript has not been published previously and is not under consideration by another publisher or journal, and the study in this manuscript has been conducted in accordance with the Ethical Guidelines set forth by the Korean Accounting Association.”