submission

Submissions

Digital Accounting and Auditing Journal (DAAJ) welcomes scholarly manuscripts in digital accounting, auditing, accounting information systems, financial technology, audit analytics, and technology-based assurance practices.

Online Submissions

Authors must register and log in to the DAAJ online journal system before submitting manuscripts and checking the status of current submissions.

Authors who already have a username and password may proceed to the login page. Authors who do not yet have an account must complete the registration process before submitting a manuscript.

Registration and login are required to submit items online and to monitor the editorial and review process.

Author Guidelines

Editorial Guidelines for Conceptual and Empirical Papers

DAAJ accepts manuscripts in the field of digital accounting and auditing, including studies that examine accounting and auditing transformation through digital technologies, data analytics, information systems, and emerging financial technologies.

Main Areas

  1. Digital Accounting
  2. Digital Auditing
  3. Accounting Information Systems
  4. Audit Analytics
  5. Information Technology Audit
  6. Artificial Intelligence in Accounting and Auditing
  7. Blockchain and Smart Contracts in Accounting
  8. Financial Technology and Digital Finance
  9. Big Data Analytics in Accounting
  10. Cybersecurity in Financial Systems
  11. Forensic Accounting and Digital Evidence
  12. Enterprise Resource Planning and Accounting Systems
  13. Internal Control and Digital Governance
  14. Public Sector Digital Accounting
  15. Accounting Education in the Digital Era
  16. Ethics, Integrity, and Accountability in Digital Accounting

Types of Articles

  1. Empirical research articles.
  2. Conceptual papers.
  3. Literature review articles.
  4. Case study articles.
  5. Research notes or short communications.

Submitted manuscripts must not have been previously published, must not be under review in another journal, and must not be submitted simultaneously to another publication.

Systematics of Empirical Articles

Empirical articles should contain the following components:

  1. Title of Article
  2. Abstract
  3. Keywords
  4. Introduction
  5. Method
  6. Results and Discussion
  7. Conclusion
  8. References

1. Title

The title should be concise, informative, and no more than 12 words. The title is written in capital letters, centered, and bold. The title should avoid unnecessary methodological terms such as “analysis,” “effect,” “influence,” “test,” or similar wording unless essential.

2. Author Identity

Author names, affiliations, and complete mailing addresses are entered only in the OJS metadata during submission. The manuscript file must not include author identities to ensure the blind-review process.

3. Abstract and Keywords

The abstract is written in English and should contain 100–150 words in one paragraph. The abstract should include the purpose of the study, method, main findings, theoretical and practical implications, and novelty. Keywords should consist of 3–6 terms.

4. Introduction

The introduction presents the research problem, relevant background, state of the art, research gap, novelty, and research objectives. The introduction should clearly explain the relevance of the research issue to current accounting and auditing challenges in the digital era. The recommended proportion of the introduction is 15–20% of the total article length.

5. Method

The method section explains the research design, data sources, population and sample if applicable, research instruments, operational definitions, data collection procedures, and analysis techniques. The method must be written clearly to allow replication. The recommended proportion of the method section is 15–20% of the total article length.

6. Results and Discussion

Results and discussion contain data analysis that answers the research questions. Tables, graphs, or figures may be used when they support critical and in-depth explanation. The discussion should not merely repeat tables or figures, but should interpret, compare, and explain findings in relation to relevant theories and previous studies. The recommended proportion of results and discussion is 60–75% of the article length.

7. Conclusion

The conclusion contains the essence of the findings and discussion. It should be written narratively and include the main findings, implications, limitations if relevant, and suggestions for future research. The conclusion should be concise and preferably no more than two paragraphs.

8. References

References should contain only cited sources. At least 80% of references should be primary scholarly literature, preferably from credible journals, proceedings, research reports, theses, or dissertations published within the last ten years.

Systematics of Conceptual or Literature Review Articles

Conceptual papers and literature review articles should contain the following components:

  1. Title
  2. Abstract
  3. Keywords
  4. Introduction
  5. Discussion, including sub-discussion where necessary
  6. Conclusion
  7. References

Title

The title should be concise, informative, and no more than 12 words.

Abstract

The abstract should contain 75–100 words and include the purpose, core argument, and main contribution of the article.

Introduction

The introduction consists of 4–5 paragraphs presenting the issue, state of the art, theoretical discourse, novelty, and article purpose. The recommended proportion of the introduction is 10–15% of the total article length.

Discussion

The discussion contains logical, critical, reflective, and scientific arguments on the issue being examined. The author’s position must be supported by strong and relevant academic arguments.

Conclusion

The conclusion presents the essence of the discussion and emphasizes the ideas or contributions proposed by the article.

Writing Style
  1. The article should be written in formal academic language.
  2. The manuscript should be submitted in Microsoft Word format.
  3. The article should be single-spaced using Bookman Old Style, font size 10.
  4. The recommended margin is 2 cm for the left, top, right, and bottom margins.
  5. Foreign words and special terms should be italicized when necessary.
  6. All tables, figures, charts, and transcripts must be included within the body of the article, not as appendices.
  7. Attachments are not recommended unless specifically requested by the editorial team.
  8. The minimum article length is 10 full pages for quantitative articles and 15 full pages for qualitative, mixed-method, conceptual, or review articles.
  9. Authors are strongly encouraged to use reference management software such as Mendeley, Zotero, or EndNote.
Citation and Reference Style

Citation style within the body text and in the reference list must follow American Psychological Association (APA) 7th Edition.

Source Type In-text Citation Reference Example
Journal Article (Author, Year) Author, A. A. (Year). Article title. Journal Name, volume(issue), pages. https://doi.org/xxxxx
Book (Author, Year) Author, A. A. (Year). Book title. Publisher.
Book Chapter (Author, Year) Author, A. A. (Year). Chapter title. In E. E. Editor (Ed.), Book title (pp. xx–xx). Publisher.
Conference Paper (Author, Year) Author, A. A. (Year). Paper title. Proceedings of Conference Name.
Thesis/Dissertation (Author, Year) Author, A. A. (Year). Title of thesis or dissertation [Thesis/Dissertation, Institution]. Repository.
Internet Source (Author/Organization, Year) Organization. (Year). Page title. Website Name. URL
Table and Figure Formatting

Tables

  • Tables must be placed in the center of the page.
  • Tables should not use vertical lines.
  • Table titles are placed above the table.
  • Table sources are placed below the table and aligned with the table.

Figures

  • Figures must be placed within the body of the article.
  • Figure titles and sources are placed below the figure.
  • Figures should be unframed unless a frame is necessary for clarity.
  • All figures must be readable and relevant to the discussion.
Peer Review and Editorial Process

Every submitted article will undergo a blind-review process by a minimum of two reviewers. The editor may revise spelling, grammar, and language clarity without changing the substantive meaning of the manuscript.

Manuscripts must be submitted directly through the DAAJ OJS platform. Authors must ensure that the manuscript file has been anonymized according to blind-review requirements.

Plagiarism Policy

After the article meets the structural and formatting standards, the editorial team will conduct similarity screening using plagiarism detection software such as Turnitin, PlagScan, or equivalent tools.

Authors should not conduct similarity checks in a manner that violates journal policy or causes duplication in similarity databases. Manuscripts exceeding the journal’s similarity threshold may be returned for revision or rejected.

DAAJ recommends a maximum similarity threshold of 20%, excluding references, quoted text, and standard methodological phrases, subject to editorial judgment.

Acknowledgement and Ethical Clearance

Acknowledgements to sponsors, funding bodies, institutions, or peer discussions should be placed in the acknowledgement section when applicable.

Articles resulting from studies conducted in particular research sites, institutions, organizations, or involving human participants, informants, confidential data, or sensitive information should include an ethical clearance statement or confirmation that the institution or informants have approved the research process.

Publication Schedule

Digital Accounting and Auditing Journal (DAAJ) is published two times a year:

  • June Issue
  • December Issue

Manuscripts should be submitted at least one month before the intended publication period to allow sufficient time for editorial screening, review, revision, layout, and final production.

Submission Preparation Checklist

As part of the submission process, authors are required to ensure that their submission complies with all of the following items. Submissions that do not adhere to these guidelines may be returned to authors.

  1. The submission has not been previously published and is not under consideration by another journal.
  2. The submission file is in Microsoft Word, OpenOffice, RTF, or compatible document format.
  3. Where available, URLs and DOIs for references have been provided.
  4. The text is single-spaced, uses 10-point Bookman Old Style font, employs italics rather than underlining except for URLs, and all illustrations, figures, and tables are placed within the text at appropriate points.
  5. The text adheres to the stylistic and bibliographic requirements described in the Author Guidelines.
  6. The manuscript has been anonymized according to blind-review requirements.
  7. The manuscript follows APA 7th Edition citation and reference style.
  8. The manuscript includes an ethical clearance or research permission statement when required.
  9. All authors have approved the final version of the manuscript and agreed to its submission.
Privacy Statement

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

DAAJ Submission Guidelines | Digital Accounting and Auditing Journal