a) The articles
handed in will be published according to the result
of the assessment done by three reviewers appointed
by the Editorial Board.
b) The specifications are as follows.
(1) All the following items should be listed in both
Romanian and English: title, author (please mark the
corresponding author with *), affiliation (department,
faculty, and university), address, zip code, country,
(2) The articles should be published in English. The
translation into English should be faithful to the Romanian
variant, including summary (or abstract), key words,
titles of figures and tables as well as bibliography.
The English variant should comply with the well-known
equivalence of the scientific terms. The author or the
authors are required to have articles in Romanian and
also in English, all the content: abstract, key words,
body and bibliography. The Editorial board is entitled
to translate the title, the abstract and the key words
and the editorial assistants will check the English
(3) The title should be no more than 20 words, refined
and distinct. Abbreviations should be avoided in the
title. Subtitle can be added as needed.
(4) The English abstract is an accurate and short summarization
without explanation or comments of the paper. It should
reflect the main information of the paper briefly and
clearly. The abstract of the articles will have no more
than 100 words (between seven and ten lines), being
followed by five key words (key expressions) arranged
in the decreasing order of their importance.
(5) The keywords should reflect the feature of the paper,
and be in favor of literature retrieval. The keywords
should be at least 3 and no more than 5, separated by
(6) After the abstract, JEL classification will be inserted
in the system available on http://www.aeaweb.org
(7) The texts will be edited in Word under Windows,
as it follows (article
template - download here):
Paper size A4;
Page size: top 4,6 cm, bottom 4,6 cm, left 3,8 cm ,
right 3,8 cm;
At single line;
Letter size 11;
Font Arial Narrow;
Normal style for the text formatting.
The texts should not exceed more than 15 pages A4, inclusively
notes and bibliography. Do not use in excess highlighting
techniques (bold, italic, underline, quotations etc.).
The articles will consist of chapters of the 1st degree,
subchapters and paragraphs. The title will be written
in capitals, using a size twice bigger than that for
the rest of the text. The titles and the subtitles should
be relevant for the content and well thought-up. The
chapters and the subchapters should be numbered in decimal
system, and the subchapters should be at least of two
degrees of subordination for each chapter.
The titles of inferior degree should be numbered and
placed at the head of each line structured (in decreasing
order) as follows: bold, bold italic; italic. (e.g.:
Value Added Tax /Law/Specificity).
The paragraphs (first line) should start at 0.5 cm from
the text margin. The enumerations are made with bullets
or dash, at a considerable distance from the margin
where the paragraphs start.
(8) Tables, graphs, accounting formula should not be
scanned or used separately in other contexts and then
copied in the paper. The table and the figures should
have short and precise titles. All their notes should
be written under them, not in the foot page. The tables
should have well built up heads, with names from the
columns and the rows as well as the units of measure
between squared parentheses
The formulas should be numbered and the number should
be written between round parentheses and will be placed
in the right side of the page. The formula should also
be centered. The units of measure should be those of
International System, respecting the correct symbolization
(e.g.: bar instead of “bari”; kW not “KW”;
“s”, not “sec”; m3 instead of
“mc” etc.). The tables should have their
titles above them, and the figures (graphs or images),
a legend under them, at a distance of 0.5 cm from the
table or the figure. Between figures, (tables, formulas)
and text should be left (up and bottom) at distance
of 0.5 cm. The formulas, figures and tables as long
as the legends to the figures and table titles shall
be written in the same font as the text, but in a lower
mark (e.g.: within the text with Arial Narrow 11 and
within the table Arial Narrow 9).
The formulas, figures and tables shall be numbered separately
within the article (example: Formula no. 1, Figure no.
1, Table no. 1, Figure no. 2, Table no. 2). All figures
and all tables shall be mentioned within the text (e.g.:
„As shown in Table no.1, …”) or shall
be marked between round brackets, such as (Figure no.
The graphics shall be processed in Excel or Word (excluding
scanning), the explanations from the graphics shall
be written in text boxes in Arial Narrow 9, and shall
be no more than 8 cm high (small graphics) or 16 cm
The equations shall be written with the equation editor
in Arial Narrow 9, and the multiplication mark shall
be represented as „×” and not „•”
The tables’ are drawn in Word, with the 9 Arial
Narrow font, the last rubrics for the sums are aligned
to the right. The sign % is written in front of the
equal sign, over the accounts symbols (to the left or
to the right there can be several accounts) written
(9) The references to the ideas and quotations from
the text must follow these criteria: (Green, D. 1998:
pp. 66-69). The author and the book quoted must be detailed
in the bibliography from the end of the article. The
expression “et altera” must be used when
the paper has more than two authors (Green, D., Black,
M. et altera, 1998: pp. 70-71). When an author with
several publications in the same year is quoted, the
small letters a, b, c must be used. E.g.: (Kaplan, R.
1999a: pp. 91-92).
(10) The notes, marked within the text with „”,
shall be placed in the order of their apparition at
the end of the article (not as a foot note), before
the bibliography, with the title “Notes”.
(11) The bibliography shall be written in a regular
manner (not in a table), in alphabetical order at the
end of the article at 10 Arial Narrow. The name of the
author shall be written in a regular manner while the
title of the work and the name of the publication shall
be written in italics with quotation marks. The translation
of the bibliography into the English language shall
be done as follows: the title of the paper shall be
translated into English, in italics and with quotation
marks, and then there is the publishing house (the word
Publishing House has to appear as such while its name
is not translated). E.g. Popescu, I., ”Accounting
today”, Scrisul Românesc Publishing House,
(12) Other necessary materials (latest ISI requirements)
The papers must have the following annexes:
- The pictures of the authors (original or scanned with
a 300 dpi resolution);
- A few bibliographical data (regarding profession)
in no more than 3-4 lines;
- Abstracts of the published papers in Romanian and
- Home address, e-mail address, telephone number and
mobile phone number.
(13) Other specifications:
- The paper is published on the author’s own responsibility
observing the laws on privacy and patent.
- According to the editing rules, the manuscripts, the
figures published will not be returned to the author.
- The author must guarantee the technical and scientific
content of the article and the article must be the final
version as during editing no other changes to the article
can be brought.
(14) The author is responsible for obtaining the copyright
approval for all the quotations and reproductions from
the article including the images, tables, graphics,
figures or excerpts included in the paper.
9, Issue 1 / 2017
Last call: April 28, 2017
Volume 9, Issue 2 / 2017
Last Call: May 31, 2017
Volume 9, Issue 3 / 2017
Last call: August 31, 2017
Volume 9, Issue 4 /
Last call: November 30, 2017