Article Type

Manuscript Types & Scientific Article Requirements

Article Types

Summa: Journal of Accounting and Tax prioritizes original research that demonstrates clear scientific novelty, rigorous analysis, and a substantive contribution to accounting, taxation, auditing, finance, and related fields.

ORIGINAL RESEARCH PRIORITY NOVELTY REQUIRED NON-RESEARCH TYPES LIMITED

The journal gives priority to original research articles. Review articles, case studies, and short communications are accepted selectively when they are strongly aligned with the journal's Focus and Scope and provide clear analytical and scholarly contributions.

Core Scientific Requirements

Regardless of manuscript type, articles should demonstrate the following core elements:

✓ Clear research problem and significance ✓ Adequate state of the art
✓ Explicit research gap / novelty justification ✓ Clearly stated research objective
✓ Appropriate analytical or research method ✓ Findings, analysis, and conclusion supported by evidence
Editorial Priority: Manuscripts without a clear state of the art, research gap or justification of novelty, and explicit research objective may receive lower editorial priority or be returned before peer review.
1 Original Research Article PRIMARY TYPE

Original Research Articles are the primary and preferred manuscript type. They must report original findings derived from a systematic research process and demonstrate a clear contribution to the development of knowledge.

Required characteristics:

  • Relevant research background and clearly defined problem;
  • Adequate review of current scholarship or state of the art;
  • Explicit identification of the research gap;
  • Clear justification of novelty or scientific contribution;
  • Explicit research objective(s) or research question(s);
  • Appropriate and sufficiently described research method;
  • Clear presentation of findings supported by appropriate data;
  • Critical analysis and comparison with relevant previous research; and
  • Conclusion that directly responds to the research objective.
Recommended Structure:
Introduction → Methods → Results → Discussion → Conclusion → Declarations → References
2 Review Article SELECTIVE

Review Articles are considered selectively and must provide a comprehensive, critical, and original synthesis of a clearly defined body of literature.

A high-quality review article should:

  • Present a clearly defined review question or analytical objective;
  • Explain the literature-search and selection approach;
  • Use adequate, relevant, and sufficiently current references;
  • Critically compare previous findings and theoretical perspectives;
  • Identify inconsistencies, limitations, emerging trends, and research gaps;
  • Provide original analysis or synthesis by the authors; and
  • Develop a research agenda, conceptual synthesis, or substantive conclusion.
Not Acceptable: A literature review that only summarizes previous publications without critical analysis, synthesis, or an original scholarly contribution.
3 Case Study LIMITED

Case Studies are considered when the case provides significant scientific, professional, regulatory, or policy relevance within accounting and taxation.

A Case Study must include:

✓ Clear research objective ✓ Case-selection justification
✓ Method / analytical approach ✓ Findings and substantive analysis
✓ Comparison with relevant literature ✓ Clear conclusion and contribution
Not Acceptable: Purely descriptive company profiles, institutional reports, tax cases, or business narratives without an analytical method and scholarly contribution.
4 Short Communication LIMITED

A Short Communication presents concise but important original findings, emerging evidence, methodological developments, regulatory observations, or timely research results relevant to the journal's scope.

Although shorter than a full Original Research Article, a Short Communication must still contain sufficient scientific substance.

Minimum Scientific Elements:
Objective Method Results Analysis Conclusion

Manuscript Type Priority

Manuscript Type Journal Priority Main Requirement
Original Research Article HIGH Original findings + state of the art + research gap + novelty + analysis
Review Article SELECTIVE Comprehensive review + current references + original analysis
Case Study LIMITED Objective + method + findings + analysis + conclusion
Short Communication LIMITED Concise but complete scientific evidence and analysis

Manuscripts Not Considered

  • Purely descriptive articles without substantive analysis;
  • Opinion articles without a clear scholarly method or evidence base;
  • Literature summaries without critical synthesis;
  • Company, institutional, or tax case descriptions without analytical contribution;
  • Conference abstracts submitted without substantial development;
  • Articles outside the journal's Focus and Scope;
  • Previously published manuscripts; and
  • Manuscripts simultaneously submitted to another publication.
Editorial Principle

The journal prioritizes original research. Non-original research formats are considered selectively and must demonstrate clear scientific objectives, analytical depth, originality of interpretation, and relevance to the journal's Focus and Scope.