Accounting and Financial Control (open-access)

ISSN 2543-5485 (print), 2544-1450 (online)
Publisher Sp. z o.o. Kozmenko Science Publishing
Issued from October 2016
Accounting and Financial Control (open-access)

Journal is open-access.

The main aim of the journal is in publishing original high quality scientific research materials from all spheres of accounting and financial control, mainly from the point of view of international practice.

The journal is oriented on scientists, professors and students specialized in organization management, and experts specialized in accounting and financial reporting. It is published quarterly, by Sp. z o.o. Kozmenko Science Publishing in Gliwice (Poland).

Topics covered by the journal:

  • National accounting standards
  • International accounting standards implementation
  • International financial reporting standards
  • Economic and financial analysis
  • Accounting and auditing in enterprise management
  • Information systems and technologies in accounting and auditing
  • Decision making methods and models in analysis and auditing
  • Financial accounting and reporting in taxation
  • Managerial accounting and financial management
  • Derivatives transactions and their accounting
  • Economic information processing systems
  • Forensic accounting and forensic accounting expert examination
  • Financial control basic principles implementation
  • Ethics and corporate culture issues in the processes of controlling and auditing
  • Financial control methods development
  • Inner financial control in organizations
  • State financial control
  • Financial control innovations in organization


Google Scholar Profile


Open Access Statement

Journal is committed to full open access for scholarly publications. All articles are available to all users immediately upon publication of the issue.
Benefits of the open access are:increased citation and usage;rapid publication; faster impact with permissive licenses; copyright retention by the author.
Authors can choose either of Creative Commons licenses (CC-BY 4.0 or CC-BY-NC 4.0). Find detailed information in the Copyright section.




Jozef Antoni Haber

Ph.D. economist, expert of geopolitics and international relations, expert on Global Economics (lecturer of the EMBA and MBA studies), Honorary Professor of the Jean Monnet Project (the EU), Hopnorary Professor of the Ukrainian Academy of Banking and Honorary Professor and Doctor of Science Honoris Causa of the University of Banking; Poznań School of Banking - Faculty in Chorzów, Poland.

Spheres of scientific interests: international relations and management, international development and environment.


Advising Editors


Pervaiz Alam

Ph.D., CPA, Professor & Ph.D. Program Coordinator, Department of Accounting, College of Business Administration, Kent State University, USA.

Research interests: financial accounting, auditing, management accounting, international accounting.


Masamichi Yoshioka

Ph.D., Professor of Accounting, School of Management, Tokyo University of Science, Japan.

Research interests: international accounting, evaluation of assets, human behavior accounting.

Editorial Board


Oriol Amat

Doctor in Economic Sciences, Professor of Financial Economics and Accounting, Director Master in Accounting and Finance at Barcelona School of Management, Universitat Pompeu Fabra, Spain.

Research interests: financial accounting, management accounting, creative accounting, company analysis.


Bernardino Benito

Ph.D., Professor of Accounting and Finance, Faculty of Economics and Business, University of Murcia, Spain.

Research interests: government accounting, municipal finance, public sector management economy, efficiency and effectiveness in public sector.


Sorin Nicolae Borlea

Ph.D., Professor of Finance and Accounting, Faculty of Economics, Informatics and Engineering, Departament of Economics, West Vasile Goldis University, Arad, Romania.

Research interests: analysis of financial statements, accounting, finance, corporate governance, auditing.


Ahmed A El-Masry

Ph.D., Associate Professor of Financial Management at the University of Plymouth Business School, Plymouth, UK.

Research interests: risk management, capital structure, dividend policies, mergers and acquisitions, corporate governance, corporate online reporting, Islamic finance.

Paulina Filip.jpg

Paulina Filip

Ph.D, University of Rzeszów, Faculty of Finance, Poland.

Research interests: financial management, corporate finance, accounting, modern and alternative forms of financing.


John Goodwin

Ph.D., Associate Professor, School of Management, Sabanci University, Turkey.

Research interests: auditing, financial accounting, corporate governance, value relevance.


Zahirul Hoque

Ph.D., FCPA, FCMA, Professor, Head of Department of Accounting and Executive Director of the La Trobe University Centre for Public Sector Governance, Accountability and Performance (CPSGAP), Founding Editor-in-Chief of the Journal of Accounting & Organizational Change, Australia.

Research interests: accounting and organizational change, management accounting, performance management, the balanced scorecard, public sector accounting, accounting in developing countries, qualitative research in accounting and management.


Seppo Ikäheimo

Doctor in Economic Sciences, Full Professor of Corporate Governance (Accounting) and Vice Dean, Aalto University School of Business, Finland.

Research interests: corporate governance (accounting), management and financial accounting, role of information technology in accounting change.


Harald Jansen

Doctor in Economics, Professor of Business Taxation and Auditing, Faculty of Economics, Friedrich Schiller University Jena, Germany.

Research interests: taxation and financial decision, tax design, taxes and business valuation, accounting history.


Sok-Hyon Kang

Ph.D., Professor of Accountancy, School of Business, The George Washington University, USA.

Research interests: corporate governance, financial analysis and the role of accounting information.


Yury Y. Karaleu

Ph.D. in Economics, Associate Professor, CAP. The Head of the Department of Business Administration, School of Business and Management of Technology of Belarusian State University, Minsk, Belarus.


Maxim Korneyev

Ph.D., Associate Professor, University of Customs and Finance, Dnipro, Ukraine.

Research interests: financial management, financial markets, risk management, economic and financial analysis.


Fawzi Laswad

Ph.D., FCA, FCPA, Professor of Accounting and Head of School of Accountancy, Massey University, New Zealand.

Research interests: financial reporting and accounting education (accounting theory and standards; accounting, auditing and accountability; financial accounting; international accounting).


Robyn Lawrence

Ph.D., CMA, Associate Professor of Accounting and Interim MBA Director, The Kania School of Management, University of Scranton, USA.

Research interests: international accounting, impact of accounting information on internal and external stakeholders and accounting education.


Bill Lee

Ph.D., Professsor of Accounting at the University of Sheffield, Management School, UK.

Research interests: accounting and accountability in State-supported learning initiatives; credit unions; research methods and research practice in accounting and management.


Peter Letmathe

Doctor in Business Administration, Professor of Management Accounting, Faculty of Business and Economics, RWTH Aachen University, Germany.

Research interests: managerial and financial accounting, behavioural aspects of accounting, decision making and innovation management.


Anis Maaloul

Ph.D., CPA, Professor of Accounting and Taxation, School of Administrative Science, TELUQ-University of Quebec, Canada.

Research interests: intangible assets, social and environmental accounting, financial and non-financial disclosures, corporate reputation, cost of finance. 


Carlo Alberto Magni

Ph.D., Associate Professor, National qualification as Full Professor in the sector 13/B4, Department of Economics “Marco Biagi”, University of Modena and Reggio Emilia, Italy.

Research interests: corporate finance, financial management, mathematics for investment and credit, engineering economy, accounting-based valuation, expert systems for finance, firm valuation.


Franck Missonier-Piera

Ph.D., CPA, CMA, Full Professor, Chair in Accounting and Financial Analysis, University of Fribourg, Switzerland.

Research interests: Governance role of accounting information, Analysts’ forecast errors, environmental disclosure, IPSAS.


Ivana Mamić Sačer

Ph.D., Associate Professor, Department of Accounting, Faculty of Economics and Business, University of Zagreb and President of Internal Audit Chapter in Croatian Association of Accountants and Financial Experts, Croatia.

Research interests: accounting, international accounting, accounting information system, government auditing and analysis of financial statements.


Marie Paseková

Ph.D., Associate Professor, Vice-Dean for Research and Professional Procedures, Department of Finance and Accounting, Faculty of Management and Economics, Tomas Bata University in Zlín, Czech Republic.

Research interests: financial accounting, international financial reporting standards, financial analysis and the role of accounting information.


Dieter Pfaff

Doctor in Business Administration, Full Professor of Accounting, Department of Business Administration, University of Zurich, Switzerland.

Research interests: managerial and financial accounting, performance measurement and control.


Maria Płonka

Ph.D., an employee of the Department of Risk Management and Insurance, University of Economics in Krakow, Ponald.

Research interests: marketing, sectoral analysis, the study of competitiveness mainly financial institutions with particular emphasis on the insurance sector, the social economy.


Ryszard Pukała

Ph.D., Vice-Rector, The Bronisław Markiewicz State Higher School of Technology and Economics in Jarosław, Poland.

Research interests: insurance, insurance market, finance, financial market, risk, risk management.


Keith Robson

Ph.D., Professor, Department of Accounting and Management Control, HEC Paris and Member of CNRS-GREGHEC Research Group, France.

Research interests: performance measures and diffusion; socio-political studies of accounting regulation; the profession, professional firms and professionalization; management control in schools; auditing methodologies.


Dirk Swagerman

Dr., Professor, Director of the post-experience education in Management Control, Holder of the chair of Management Control at the Faculty of Economics and Business at University of Groningen, Independent management consultant, Netherlands.

Research interests: controlling, management accounting, financial accounting, management information science, financial management and the mutual relations among these areas.


Stephanie Thiery Dubuisson

Ph.D., Professor, HDR (French Accreditation for Supervising Research), Audit Route and Research Axe Leader, ICN Business School, France.

Research interests: аudit (external and internal auditing), internal control, frauds, corporate governance, International Financial Reporting Standards.


Patrick Velte

Ph.D., Professor of Accounting & Auditing, Institute of Banking, Finance & Accounting, Leuphana University of Lueneburg, Germany.

Research interests: financial accounting, corporate governance, external audit.


Tatsiana Verezubova

Doctor of Economics, Associate Professor, Department of Taxes and Taxation, Belarusian State Economic University, Minsk, Republic of Belarus.

Research interests: insurance, taxes, audit, finance.


Cheng (Colin) Zeng

Ph.D., Assistant Professor of Accounting, Alliance Manchester Business School, University of Manchester and Research Associate, Centre for East Asian Studies, University of Bristol, United Kingdom.

Research interests: market-based accounting research, political and regulatory influences on financial reporting, international financial reporting standards, valuation models and corporate social responsibility reporting.



Meena Bhatia

Ph.D. in Finance, Associate Professor of Finance & Accounting, Birla Institute of Management Technology, India.

Research interests: financial markets, disclosures and financial reporting.


Sean Chen

Ph.D., Associate Professor of Accounting, Stetson School of Business & Economics, Mercer University, Atlanta, USA.

Research interests: accounting information systems, international accounting and Chinese economic developments, financial accounting and management accounting.


Ubaldo Comite

Ph.D., Professor of Budget and Business Organization at the Faculty of Economy, Department of Business Sciences, University of Calabria, Italy.

Research interests: private and public management, non-profit organizations and accounting.


Mohamed Samy Tawfik El-Deeb

Ph.D , Associate professor of accounting, Modern Sciences and Arts University-MSA University, Cairo University, Cairo, Egypt.

Research interests: tax accounting, advanced accounting, mathematics of finance, international finance, governmental accounting, management accounting.


Hasan Fauzi

Ph.D., Associate Professor, Faculty of Economic and Business, University of Sebelas Maret, Indonesia.

Research interests: management accounting, strategic management accounting.


Abdel Razaq Farah Freihat

Ph.D., Associate Professor of Accounting, Head of Accounting Department, Faculty of Business, School of Accounting, Al-Balqa Applied University, Jordan-Al Salt, Jordan.

Research interests: corporate governance, corporate social responsibility, audit expectation gap, audit rotation, voluntary disclosure, accounting disclosure, audit technology.


Angela Giovinco

Account Manager for Nordic countries (Norway, Sweden, Finland and Denmark) and Assistant of the UK Account Manager, Morrow Sodali, Italy.

Research interests: corporate governance, accounting, management accounting, data analysis, project management, financial communication.


Mrša Josipa

Ph D., Full tenure professor, Faculty of Economics Riijeka, Rijeka, Croatia.

Research interests: accounting, financial accounting, international accounting, accounting Information systems.


Steve Lim

Ph.D., Associate Professor of Accounting, Neely School of Business, Texas Christian University, USA.

Research interests: financial accounting, cost accounting, financial statement analysis, accounting & valuation.


Tetyana Pasko

Ph. D., Assistant Professor of Department of Management at the University of Business in Wroclaw, Poland.

Research interests: management accounting, history of accounting, tax accounting and tax reporting, financial management.


Milena Peršić

Ph.D., Full Professor in tenure, Assistant to Dean for Lifelong Learning Development at the Faculty of Tourism and Hospitality Management, University of Rijeka, Croatia.

Research interests: accounting, business accounting, responsibility accounting, cost accounting, strategic accounting, environmental management accounting.


Amit Shrivastava

Ph.D., Associate Professor (Finance and Accounting), Founder and Head of “Center of Financial Reporting & MIS (CFRM)”, Adani Institute of Infrastructure Management (AIIM), Ahmadabad, India.

Research interests: financial reporting, management accounting, management control Systems, pedagogical approaches in accounting, private equity and venture finance.


Silvia Testarmata

Ph.D., Associate Professor of Business Administration at the University of Rome ‘Niccolò Cusano’, Rome, Italy.

Research interests: social accounting and reporting, governance, management, accounting and accountability in public and private sectors.


Vesna Vašiček

Ph.D., Full Professor, Department of Accounting, Faculty of Economics and Business, University of Zagreb, Croatia.

Research interests: accounting for non-profit organisations, public sector (budgetary) accounting, managerial accounting, public sector performance management.


Le (Emily) Xu

Ph.D., Associate Professor of Accounting, Peter T. Paul College of Business and Economics, University of New Hampshire, Durham, United Kingdom.

Research interests: audit and earnings quality, financial restatements, financial analyst forecasts, market timing of accounting information and accounting-based valuation.

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Guidelines for Editors and Reviewers

The Editorial Board consists of international experts in their respective fields. All members of the Board occupy high positions in educational and research institutions. The roles of the Editorial Board members are the following:

  • provide expertise in definite research field;
  • review submitted papers;
  • advise on journal policy and scope and participate in the journal development;
  • propose subject definition and conference choice for special issues. Also, editorial members may be guest editors of special issue;
  • promote the journal at conferences, seminars, workshops, and relevant public events
  • attract new potential authors;

Guest editors play a vital role in ensuring the quality of special content publications, such as Special Issues. Guest editors overlook the process, from proposal to publication.

The Editorial Board is reviewed every two years, which means exclusion of inactive members and addition of the new ones.

We appreciate applications from the editorial candidates. To submit an application, please send an e-mail to an editorial assistant of the selected journal and attach a file with your CV (containing the current place of work, occupation, education, the scope of your scientific interest, types of activity, list of publications, list of the journals in which you occupy the positions of an editor or a reviewer, e-mail for contact and a link to personal page at you university).

Duties of editors

We strongly recommend that Editors get acquainted with and follow COPE Code of Conduct and Best Practice Guidelines for Journal Editors.

The editors of the journal are responsible for deciding which of the articles submitted to the journal will be published. The editor may confer with the members of the Editorial Board in making this decision.

Fair play. The editors evaluate manuscripts without regard to the nature of the authors or the host institution including race, gender, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality. The editors, members of the Editorial Boards, and any editorial staff must not disclose any information about a submitted manuscript to anyone except the authors of the paper, reviewers, potential reviewers, and the publisher, for appropriate reasons.

Disclosure. Unpublished materials disclosed in a submitted paper should not be used in the own research of the editors or the members of the Editorial Board without the express written consent of the author.

Duties of reviewers

We strongly recommend that all reviewers get acquainted with and follow COPE Ethical Guidelines for Peer Reviewers.

Confidentiality. Information regarding submitted manuscripts should be kept confidential during and after review process. Also, reviewers should not reveal any details about reviewing manuscript to anybody.

Standards of objectivity. Reviewers should be objective while conducting reviews. All the comments and recommendations should be supported with relevant arguments.

Disclosure. Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer's own research without the express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage.

Peer Review

Peer review plays a vital and critical role in the publication of scholarly articles through assessment of validity, quality and originality of submitted articles. It is considered to be the most effective and valid form of research evaluation to help select the highest quality articles for publication. Authors can receive the information regarding the peer-review stage of their manuscripts through editorial assistants.

Review process

Editorial staff transfers all submitted manuscripts to one of the Editors for initial evaluation in order to establish if the manuscript meets the editorial criteria. Initial evaluation includes assessment if the manuscript is suitable for the journal or special issue, authors’ qualification and background, and plagiarism levels. Papers that don’t meet these criteria, as well as obviously poor manuscripts, will be rejected without sending for further external review.

If the papers provide potential interest for readers and present importance to the scientists in the relevant field of the journal’s scope, Editors suggest external peer-reviewers (selection of peer-reviewers is based on expertise, reputation, specific recommendations and our own previous experience of a reviewer's characteristics). Alternatively, editorial staff will send manuscripts to qualified Editorial Board members or reviewers from our database.

All manuscripts are “double-blind” peer-reviewed, which means that reviewers do not possess any information about the authors’ identities and vice versa. If one of the editors submits the manuscript for publication in the journal, editorial staff transfers this manuscript to another Editor or one of the Editorial Board members without disclosing any information about the author.

After the manuscripts have been reviewed, Editors receive a Referee Report with point-by-point evaluation and comments. Based on the suitability of selected reviewers, adequacy of reviewer comments and overall scientific quality of the paper, Editors make one of the following decisions:

  • Publish unaltered
  • Consider after minor changes
  • Consider after major changes
  • Reject without further consideration

If the authors are required to revise the paper, they ought to provide revised manuscript along with Response to the Reviewers. All authors can receive Referee Report on demand without revealing the identity of the reviewer and appeal against editorial decisions by response to the referees with authors’ arguments and explanations. Articles may or may not be sent to reviewers after author revision, dependent on whether the reviewer requested to see the revised version and the wishes of the Editor.

Expectations from reviewers

During the peer-review process, report preparation, and after refereeing we expect from Editorial Board members and reviewers to:

  • respond in a reasonable time-frame, especially if reviewer can not perform the review, including intentional delay;
  • declare if they are not experts in the field the paper is relevant to;
  • declare any potentially conflicting or competing interests (which may, for example, be personal, financial, intellectual, professional, political or religious) and seek advice from the Editorial Board in this case;
  • decline to review if they feel unable to provide a fair and unbiased review or they are involved with any of the work in the manuscript or its reporting;
  • to provide honest and fair assessment of the strengths and weaknesses of the research and the manuscript;
  • send completed report form along with the reviewed manuscript;
  • be specific in their criticisms, and provide evidence with appropriate references to substantiate general statements to help editors in their evaluation and decision;
  • suggest additional research if it helps strengthen or extend the work;
  • ensure their comments and recommendations for the editor are consistent with their report for the authors;
  • any suggestions and comments must be based on valid academic or technological reasons;
  • continue to keep details of the manuscript and its review confidential during and after reviewing;

Conflicts of Interest

Conflicts of interest comprise those which may not be fully apparent and which may influence the judgment of author, reviewers, and editors. They have been described as those which, when revealed later, would make a reasonable reader feel misled or deceived. They may be personal, commercial, ideological, academic, or financial.

When authors submit a manuscript of any type or format they are responsible for disclosing all financial and personal relationships that might bias or be seen to bias their work. All authors that publish in our journals are obliged to declare conflicts of interest if there are any. Declared conflicts of interest will be considered by the editor and Conflict of Interest Statement will appear in our journals at the end of the published article.

Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers. Reviewers should be objective and constructive, declare all potential conflicting interest, seeking advice from the editors if they are unsure whether something constitutes a relevant interest; do not allow their reviews to be influenced by the origins of a manuscript, by the nationality, religious or political beliefs, gender or other characteristics of the author, which could be implied in the manuscript.

Editors who make final decisions about manuscripts should not make editorial and publication decisions if they have conflicts of interest related to articles under consideration. Editorial staff must not use information received through working with manuscripts for private gain. Guest editors should follow these same procedures.

Research misconduct policies


By submitting their manuscripts to our journals authors are agreeing to any necessary originality checks the manuscript may have to undergo during the publication process.
Plagiarism implies the use another author's work without permission or acknowledgement. Plagiarism may have different forms from copying word by word to rewriting. While defining plagiarism the following definitions are taken into account:

Literal copying
Copying the work word by word, in general or in parts, without permission or acknowledgement of the source. Literal copying is clearly plagiarism and is easily detected by plagiarism software.

Substantial copying
Replicating substantial part of the work without permission and confirmation of the source. In determining what is "substantial", both the quantity and the quality of the copied content are relevant.
Quality is measured by relative value of copied text comparing to the whole text. Where the essence of the work was copied, even not very big part of it, plagiarism is identified.

Copying may be made without literal replicating, used in the original work. This type of copying is known as paraphrasing and it may be the most difficult type of plagiarism to reveal.
Plagiarism in all its forms is unacceptable and will lead to immediate rejection of the paper along with possible sanctions against authors.

Allegations about authorship of contributions

It is important that all authors are declared in the list of authors and are declared in the Cover letter form, sent along with a submitted paper.

To be considered the author, a person should be responsible for particular research aspect or preparation for work or make particular contribution to the concept, project, fulfillment, or research explanation, and it must be confirmed in the final work form.

Insignificant contribution may not be considered as an authorship. A person who provides insignificant contribution or appropriate data or other type of help may be considered as "contributor" by author/co-authors, and may be declared in the paper in acknowledgement section.

According to our policy, author/co-authors of submitted paper must fill in the Cover letter form to identify all participants, as well as confirm their consent to publish the paper.

Duplicate submission

Papers submitted for publication must be original and must not be submitted to any other journal.

Authors must present papers which are unique and must not be submitted to any other journal (except for some unusual circumstances and only with reviewer's approval). Sometimes authors may ignore this requirement, submitting the same document to several journals or submitting several documents on the basis of one and the same research. As in plagiarism duplicate submission may take different forms: literal copying, partial, but substantial copying or even paraphrased copying of the research. The publisher sticks to the policy which forbids publication of multiple papers on the basis of a single research. Infringement of this policy will result in immediate rejection along with possible sanctions against authors.

Citation manipulation

Submitted manuscripts that are found to include citations whose primary purpose is to increase the number of citations to a given author's work, or to articles published in a particular journal, will result in immediate rejection along with possible sanctions against authors.

Data falsification

If the falsified or fabricated data of experimental results (this also includes manipulation of images) will be found in the submitted paper, it will result in an immediate rejection along with possible sanctions against authors.

The following sanctions may be imposed in case of infringement of abovementioned policies:

  • Immediate rejection of the manuscript.
  • Immediate rejection of every other manuscript submitted to any journal published by Kozmenko Science Publishing.
  • Publication embargo against all authors of the manuscript (prohibition for any new submissions to any journal published by Kozmenko Science Publishing). The term of the embargo may vary, but the minimum is 24 months.
  • Prohibition against all of the authors from serving on the Editorial Board of any journal published by Kozmenko Science Publishing.

Correction and retraction policy

All Kozmenko Science Publishing journals have the same policy regarding corrections and retractions. We differentiate between addenda, errata, corrigenda, and retractions.

If significant information was unintentionally omitted by authors from the original publication, the original article can be amended through an Addendum reporting these previously omitted results. The Addendum will be published, with page numbers added, in the current issue of the journal. A hyperlink to the Addendum will also be added to the original publication.

An erratum will be used if a significant error has been introduced by us during the production of the journal article, including errors of omission such as failure to make factual proof corrections requested by authors within the deadline provided by the journal and within journal policy. A significant error is considered to be the one that affects the scholarly record, the scientific integrity of the article, the reputation of the authors, or of the journal. All errata are linked to the version of the article that they correct.

A corrigendum is a notification of a significant error made by the authors of the article. All corrigenda are approved by the editors of the journal. All corrigenda are linked to the version of the article that they correct.

Retraction will be issued by an editor upon several conditions: severe plagiarism, multiple publications, data fabrication, unreliable or faulty findings, and other harmful practices. In this case, Retraction notice will be published. This notice will include the title and authors of the article, the reason for the retraction and who is retracting the article. It will be published online with a link to the online version of the article. It will be published in the next print issue and included in the table of contents of that issue. Before publishing the notice of retraction, a signed statement by the authors should be sent to the editorial office.


Submission guidelines

Before paper submission authors should get acquainted with Requirements to the manuscripts and arrange their paper according to them. Along with paper authors should e-mail completed Cover letter form to editor or editorial assistant of the chosen journal.

Before manuscript submission, please check Research Misconduct Policies, infringement of which will result in immediate rejection of the paper and possible sanctions against the author.

General requirements:

  • Do one’s best to send an article with good level of English. Well-built articles with a good language usage will let the reviewers and editors concentrate on the articles’ academic value, thus speeding up reviewing process.
  • Make sure that the paper presents an academic value, the newness and applicability are well described; the paper makes contribution to earlier researched results concerning appropriate topic.
  • Avoid using hyphenation in the text, make figures readable and editable, as well as tables’ style.
  • Use bold type, italics, inferior and superior signs where necessary.
  • While preparing tables use net, for column balance use tabulation.
  • In numeric values use dot instead of commas (in fractions).

Requirements to the manuscripts (PDF Version)

1. Abstract preparation guidelines
1.1. The abstract (200‐250 words) should reflect the conceptual content of the article. In the abstract the author should provide a brief overview of research importance, describe the subject matter and the aim of research, its methodology, as well as highlight the most significant results of research.
1.2. Journal of Economic Literature (JEL) classifications that can be found at, and keywords are necessary.
1.3. Font ‐ Times New Roman; text size ‐ 12 pts, line‐spacing ‐ one‐and‐a‐half.
1.4. All tables and figures should be editable.
2. The paper main body preparation guidelines
2.1. The paper should present the results of independent original research undertaken by the author; it should contain the data never published before.
2.2. The paper should contain a clear description of research objective and its subject.
2.3. The methodology of research should be described in detail.
2.4. The author personal scientific contribution must be grounded in the paper.
2.5. The paper should contain basic suggestions on how to solve the problem under study.
2.6. American English is preferred to British English.
3. The structure of the paper
3.1. The title of the paper.
3.2. Below, in the centre of the page the name of the author should be printed. Reference to the author's name should be made at the bottom of the page with the footnote marked by asterisk ("*"). The reference should contain information about the author's degree and affiliation, as well as contact details (phone number and e‐mail).
3.3. Below, the text of the abstract should be printed.
3.4. After the abstract's keywords and JEL classifications should be printed.
3.5. Below the main body of the paper should be placed.
3.6. The main body of the paper should be followed by references.
3.7. References contain the list of literature referred to given in alphabetical order.
3.8. All figures and tables should be printed inside the papers' main body.
4. References in the text
4.1. Format bibliography according to APA style (OWL Purdue Guide). In order to save your time and provide correct citations, please use an online citation generator (BibMe, CiteThisForMe etc.) or bibliography software like EndNote.
4.2. If the source is available online, it should be provided with an appropriate hyperlink, for example:
El Rehim, A.M.Y.A. (2017). The potential of Egypt’s soft power post Arab Spring. Geopolitics under Globalization, 1(1), 12-16
Zhuravka, F. (2017). Problem aspects of transformation in financial reporting of business entities in Ukraine. Geopolitics under Globalization, 1(1), 36-44
5. Manuscript length
5.1. The paper should not be less than 2000 words and should not exceed 6000 words.

Publishing process

Submission process
To submit a paper, please send two copies of manuscript, one in MS Word format (.doc or .docx) and one in PDF, and completed Cover letter form attached to an e-mail to the editorial assistant of the relevant journal:
"Geopolitics Under Globalization":
"Accounting and Financial Control":
"Knowledge and Performance Management":
"Tourism and Travelling":
"Nowadays and Future Jobs":

Make sure that all supplementary materials (tables, figures, equations, and images) are editable. In case the editorial assistant asks to send editable elements, please do it as soon as possible to make the reviewing process faster. To prepare your paper for submission, please read Submission Guidelines.

Infringement of Research Misconduct Policies will result in paper rejection and possible sanctions against authors.

Review process
All papers are "double-blind" peer-reviewed. Detailed information can be found in Peer Review section.

Article Processing Charges (APC)
APC are paid by the authors in order for their articles to be published in open-access under one of Creative Commons licenses. APC cover the costs of publication process, including peer-review administrating, copy editing, hosting the files etc. APC is different for each journal and detailed information can be found on the respective journal pages.

After the paper is typeset, the publisher will provide the authors of accepted papers with proofs for the correction of errors. Only changes to the title of the paper, list of authors or scientific errors will be considered and further approved by the publishing team. The publisher is not responsible for the errors which are the results of authors' oversight. We reserve the right to make the final decision regarding style and the size of figures.

Personal information use and protection

Provided personal information:

  • contact information (name, e-mail address, post address, and phone number);
  • information about education and professional experience;
  • sign-in information;
  • information about payment, e.g. credit or debit cards numbers;
  • comments, reviews and messages you have posted at our resource;

Publisher may use authors’ personal information to:

  • maintain the terms of copyright;
  • find, investigate, and prevent security threat, fraud or other malpractice;
  • provide authors with our resources, give them access to our products and services, fulfill order or transaction, hold researches or transactions;
  • address authors’ claims, comments or problems;
  • provide technical support;
  • provide authors with individual personalized content and services;
  • improve the quality of our resources, work out new products and services;
  • define and analyze new trends;
  • inform authors about all changes and updates of our resources, products and services.

We may share authors’ information with appropriate agents, representatives, mutual establishments and organizations, we are agents or sponsors to. This information may be shared only for appropriate reasons, which may be important for us in business matters or according to our legal obligations.

Kozmenko Science Publishing takes all necessary precautionary measures to protect your personal information from theft, abuse, unauthorized access, disclosure, change, and distraction with the help of appropriate administrative, physical, and technical measures in providing security.



Kozmenko Science Publishing protects your rights as an author and guarantees that any juridical information and questions regarding author’s right will be regulated.

Open-access articles
Authors whose articles are published in open-access retain copyright to the content of the articles. The publisher is granted the right to make the first publication of the article. Open access articles can be published under one of the following Creative Commons licenses by the author's choice (remember that licenses are irrevocable).

Creative Commons Attribution (CC BY) 4.0: allows content to be copied, adapted, displayed, distributed, re-published or otherwise re-used for any purpose including for adaptation and commercial use provided the content is attributed.

Creative Commons Attribution-NonCommercial (CC BY-NC) 4.0: allows content to be copied, adapted, displayed, distributed, republished or otherwise re-used provided the purpose of these activities is not for commercial use and the content is attributed. Commercial use means use of the content by a commercial organization or individual for direct or indirect gain or remuneration.


If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 licenses, users may reproduce it in accordance with their terms.

Additionally, if the article had been published under CC BY-NC 4.0, the use for the following commercial purposes requires permission:

  • reproduction of content in a work or product intended for sale;
  • reproduction in presentations, brochures or other marketing materials used for commercial purposes;
  • distribution of the content to promote or market a person, product, course, service or organization;
  • text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue;
  • use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising;
  • linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit.

For further details and permission requests, please contact


Editorial Board members and reviewers constantly work on increasing the efficiency of manuscripts evaluation and selection of the papers that present extreme importance to the scientific field. In this respect, there are factors that result in a rejection of a significant share of papers submitted for publication. The reasons for rejection can be different. Main reasons are listed in Peer Review and Research Misconduct Policies.

Kozmenko Science Publishing emphasizes that in no case place of work or country of residence of the scientist, his racial or religious affiliation can be the reason for rejection.

In this respect, we ask the authors to pay attention to necessity of observing publication ethics principles. Submitted manuscripts should be relevant in content and comply with the aim, tasks and specialization of the journal.

The language of the manuscript should be professional, and the format should comply with the standards given. Weak English and incompliance with the format standards will not obligatorily lead to rejection, but can delay paper acceptance until the author makes the amendments. The acceptance rate for the journal is calculated as a number of manuscripts accepted for publication compared with total number of manuscripts submitted in one year.

To have a clear vision about period of consideration and process of review of your paper, authors can always contact the editorial assistant. Period of paper consideration is not fixed and can be changed depending on different factors, but our employees will keep you informed about the status of the publishing process.

Acceptance rate and average time from submission to publication will be displayed in the beginning of 2018.


The author may deposit pre-print version of the paper (manuscript by the author, submitted to the journal, before peer-review and without any editorial amendments) to any platform anytime with acknowledgement to the Publisher and the Journal (acknowledgement should be made as follows: "This is a pre-peer-reviewed version of the paper submitted for publication to [name of the Journal] published by Kozmenko Science Publishing).

The author may deposit post-print version of the paper (accepted version of the manuscript after peer-review and content amendments, but before copyediting, typesetting and proof correction) to the author's personal website, provided that it is non-commercial, and to the repository of the author's institution with acknowledgement of the Publisher and the Journal (acknowledgement should be made as follows: "This is an accepted peer-reviewed version of the paper. The published version of the article is available at Kozmenko Science Publishing at").

The Author may deposit published version of the paper (final edited and typeset version that is made publicly available by the Publisher and can be considered an article) to any institutional repository, and distribute and make it publicly available in any way with acknowledgement to the Publisher and the Journal (acknowledgement should be made as follows: "This is a published version of the paper, available at Kozmenko Science Publishing at at[DOI of the article").


Article processing charge (APC) is paid by authors only after the paper had been reviewed and accepted for publication. APC cover the costs of publication process, including peer-review administrating, copy editing, hosting the files etc. Sp. z o.o. Kozmenko Science Publishing does not employ submission or reviewing charges.

Article processing charge for "Accounting and Financial Control" is 95 €. Please request an invoice (or information about other methods of payment) from an editorial assistant or follow the link to Pay online.
If authors want the size of the article to exceed established limit (6000 words), they should contact an editorial assistant to elaborate on publication details.

Please pay attention that Sp. z o.o. Kozmenko Science Publishing can’t receive payments from high-risk and non-cooperative countries. The jurisdictions list

Sp. z o.o. Kozmenko Science Publishing is considering discounts and waivers for particular cases and individuals. For this purpose authors should send an e-mail to the editorial assistant requesting a discount and specifying the reason.



Fedir Zhuravka

Doctor of Economics, Professor of department of accounting and auditing, Professor of Sumy State University, Ukraine.

Spheres of scientific interests: state financial control, financial risks management, derivatives of financial instruments operations and its accounting, currency regulations.