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. The recommended scope of the article is from 35,000 to 60,000 characters.
Papers should be arranged as follows:
1. All submissions must be formatted according to the article manuscript template.
2. In the first page of the article one has to provide: the paper's title; author’s name and surname, name of the institution, country, e-mail of the author, ORCID iD (preferably); annotation of 1,000–1,500 characters in the language of the article; keywords (no more than 5); 1–3 JEL codes.
3. If the article is in Lithuanian, the same information, only in English, has to be provided in the second page. The text of the article is written from page 3. If the article is in English, the text of the article is written from page 2.
4. The article should consist of an introduction, basic text, conclusions and references. Introduction of the article shall include the research aim and tasks, define the research object, indicate the extent of the study on the subject, research methods, relevance and (or) novelty. The main body of the article is dedicated to the presentation of the study conducted by the author(s). The research material should be divided into smaller parts. Detailed research conclusions should be formulated separately. The article is followed by the list of references presented in alphabetical order. Other appendices are available as well.
5. A brief biography of the author(s) should then be provided in Lithuanian and in English at the end of the article: education, scientific and pedagogical name(s), research interests, the name of the institution, the position at the represented institution, the address of the institution.
Papers are reviewed by two reviewers.
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.
Please read the Copyright Notice in Journal Policy.
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