Instructions for Authors

Please,

1. read the Aims & Scope to gain an overview and assess if your manuscript is suitable for this journal;
2. make sure that issues about publication ethics, plagiarism, copyright, authorship have been appropriately considered;
3. ensure that all authors have approved the content of the submitted manuscript;
4. read the following instructions before submitting a manuscript to assure timely handling and review of their material.

Submission process
Reviewing process
Manuscript preparation

Submission process

Oblìk ì fìnansi (OiF) accepts original research articles, case studies, and review articles in English and Ukrainian. Manuscripts submitted to OiF should neither be published before nor be under consideration for publication in another journal.

A manuscript with a photo of each author is submitted to the editorial office by filling out the "Submit a Manuscript" form. We use the author's photo and ORCID to create an author profile on the journal's website. Authors with an author profile in this journal can send the article by e-mail (to magazine@faaf.org.ua subject title: OiF Submission). A manuscript is considered submitted if the author receives an e-mail with the article submission ID. Please contact the editor if you do not receive a response within three days.

In addition, the editor informs the author of the possible publication date (journal issue and publication date). This approach allows authors to plan reporting on the publication of their work more effectively.

The journal controls the volume of authors' publications. It adheres to the principle of "one author - one manuscript - one issue", which implies that an author may publish only one of their manuscripts in one issue of the journal. Thus, an author may not be an author/co-author in other manuscripts that will be published in the issue in which his article is published. Instead, the author may publish his other manuscripts in subsequent issues of the journal.

Reviewing process

Initial Check

The Editor will check all submitted manuscripts to determine whether they are properly prepared and whether they follow the ethical policies of the journal. In particular, the work is checked for plagiarism. Manuscripts that do not fit the journal's ethics policy or do not meet the journal's standards will be rejected before peer-review. Manuscripts that are not properly prepared or have a low level of detected plagiarism will be returned to the authors for revision, with the option to resubmit. The author will be asked to format the manuscript in line with the journal's requirements and eliminate all detected violations. 

Peer Review

Peer review is an integral part of the publication process. Therefore, the editor submits all manuscripts that have passed the initial check for peer review. Two independent reviewers who are experts in the topic of the research presented in the article evaluate each manuscript. The journal attracts reviewers from among Ukrainian and foreign researchers who have professional experience and no conflict of interest. The journal does not approve reviewers recommended by authors, as this contradicts the double anonymized review model.

In the case of reviewing manuscripts submitted by the editor-in-chief, editors, and members of the editorial board, independent reviewers are appointed who have no conflicts of interest and financial and professional ties (same affiliation or joint participation in scientific projects) with the authors of such manuscripts.

OiF uses the double anonymized review model. In this type of peer review, the reviewer's identity is not made visible to the author, the author's identity is not made visible to the reviewer, and the reviewer's and author's identities are visible to the decision-making editor. Therefore, when submitted for peer review, the manuscript does not contain the author's name, but only an article submission ID. Additionally, the reviewer's report includes only their numeric ID, not their name.

Reviewers evaluate manuscripts based on the following criteria:

1. Is the research actual and relevant to the journal's scope?

2. Does the article title correspond to its content and purpose?

3. Does the article contain the abstract? Does the abstract reveal the article's main content (relevance, purpose (hypothesis), research methods, results)? Are the keywords submitted relevant?

4. Does the article contain structural elements of scientific research (Introduction, Literature Review, Hypothesis, Research Methods, Results, Conclusions)?

5. Are the author's statements, proposals, and conclusions sufficiently reasoned and of practical or scientific value?

6. Are the sources of digital, statistical, and other data used by the author indicated in the article?

7. Does the illustrative material (tables, figures, appendices) connect logically with the article text?

8. Does the References list include all publications cited by the author? Are these quotes relevant and related to this research?

9. Did the author perform the analysis according to the specified methodology? Does the article contain an interpretation of the obtained results?

10. Does the Reviewer have doubts about the academic integrity of the author (for example, the author's use of borrowings from other works without proper citation, appropriation of other people's ideas, etc.), as a result of which the manuscript needs additional expertise?

Along with the manuscript, the editor provides the reviewer with an editable PDF Report Form approved by the journal, in which, in addition to a short yes/no answer, the reviewer can leave detailed text comments. The reviewer is required to answer all questions and conduct a comprehensive assessment of the manuscript.

The Journal does not publish Reviewer Reports with the article; instead, it provides them to the author and stores them indefinitely on the Publisher's secure server.

Editorial Decision and Revision

Based on the reports of at least two reviewers, the editorial decision will be one of the following:

a. Accept after Minor Revisions: The article is, in principle, accepted after revision based on the reviewer’s comments. Authors are given seven days for minor modifications.

b. Reconsider after Major Revisions: The acceptance of the manuscript would depend on the revisions. The author needs to provide a point-by-point response or a rebuttal if some of the reviewer’s comments cannot be revised. Usually, only one round of major revisions is allowed. Authors will be asked to resubmit the revised article within a suitable time frame, and the revised version will be returned to the reviewer for further comments.

c. Reject and Encourage Resubmission: If additional experiments are needed to support the conclusions, the manuscript will be rejected, and the authors will be encouraged to re-submit the article once further experiments have been conducted.

d. Reject: The article has serious flaws and/or makes no significant original contribution. No offer of resubmission to the journal is provided.

If the reviewers' reports conflict in their recommendations for editorial decision-making, the Editor may assign an additional review.

Author Appeals

Authors may appeal a rejection by sending an e-mail to the journal's Editorial Office. The appeal must provide a detailed justification, including point-by-point responses to the reviewers' and/or editor's comments. The Executive Editor will forward the manuscript and related information (including the reviewers' reports) to the Editor-in-Chief. In consultation with the Editorial Board members, the Editor-in-Chief may recommend acceptance, further peer review, or uphold the original rejection decision. A decision to reject at this stage is final and cannot be reversed.

The review process usually takes no longer than 45 days. In the event of delays, authors will be informed of the reason for the delay and will have the opportunity to withdraw their manuscript if they wish.

Manuscript preparation (MS Word Version)

Authors are required to ensure that their submitted manuscripts fully comply with the journal’s format guidelines, as outlined below.

Manuscript Length
The manuscript should be no longer than 30 pages and have no more than four authors.

Microsoft Word Document Parameters
All manuscripts should be submitted in DOC or DOCX format (paper size - A4). Margins should be 25 mm on the top, bottom, and sides. Please use 12-point Times New Roman or a similar font with one and a half line spacing. Please don't number the pages of the document.

Title Page (Article Metadata)
On the manuscript's title page, you write down: JEL Code; your full name and the full name of the institution/organization you represent, your ORCID ID and e-mail; the article's title, abstract, and keywords.

The abstract (no less than 1800 printing characters) should reflect the conceptual content of the article. In the abstract, the author should give a brief overview of the importance of research, describe the subject matter and the aim of the research and its methodology, and highlight the most significant results of the study. 

The abstract should be followed by a list of 5-8 keywords or short phrases that will assist in cross-indexing the article.

For submissions of English-language articles by foreign authors, the Editor will perform a parallel translation of the metadata (article title, abstract, and keywords) into Ukrainian.

Research Structure
The full text of the article should be divided into the following sections:
1. Problem statement (Introduction).
2. Literature review.
3. Research objective (Hypothesis).
4. Research methodology.
5. Results and discussion.
6. Conclusions and recommendations.

These sections may contain appropriate subsections if this improves the presentation of the research results. 

Additionally, the author may indicate the sources of research funding, acknowledgments, or the connection of his research to a scientific project.

Figures, Tables and Formulas
All figures, graphs and tables must be titled and numbered, having high resolution and high quality. Footnotes to tables should be indicated by superscript lower-case letters (or asterisks for significance values and other statistical data). Under each figure and table, the author must necessarily indicate the source of the data. 

Formulas should be numbered and editable.

The use of figures, tables, and formulas should be accompanied by appropriate references to them in the text of the article.

Abbreviations

Use only standard abbreviations; the use of nonstandard abbreviations can confuse readers. Avoid abbreviations in the title of the manuscript. The spelled-out abbreviation followed by the abbreviation in parentheses should be used on the first mention unless the abbreviation is a standard unit of measurement.

References
Referencesin the text are made as follows: (Myers, 2000), the former being the author's name, the latter - edition year. The Reference list, alphabetically, should only include works that are cited in the text and that have been published.

Citing preprints is permitted if a link (URL) to the full text of such work is provided in the list of references.

Footnotes can be used only to clarify or explain data, not to make citations.

Self-citation is undesirable. References to one's own publications are permissible only if there is no other way to substantiate the results of the current study. The presence of a significant number of previous works of the author in the References list may be grounds for manuscript rejection.

• Excessive Self-Citation: an excessive number of references to one's own articles solely to increase individual indicators. 
• Excessive Journal Citation: excessive citation of articles from the same journal in which the author is published to increase the impact factor of the journal artificially. 
• Honorary Citation and Citation Stacking: citing influential scientists or the editor-in-chief (honorary citations) without substantive necessity, as well as coordinated mutual citation between journals (citation stacking).
• Coercive Citations: the most serious form of violation, in which adding references becomes a condition for an article's publication.

If you use bibliographic software to prepare the Reference list, please select the APA Style option. For more information on APA Style, see the following link.

The description of each cited work should be as complete. Suppose an article, thesis, book, or other material has a DOI or is in the public access (accessible link - URL). In this case, it is necessary to indicate the DOI or URL in the description of the work. Unlike a URL, in the case of a DOI, the date of access to the resource does not need to be indicated.

Please note: While the APA manual provides many examples of how to cite common types of sources, it does not give rules for citing all types of sources. Therefore, if you have a source that APA does not include, APA suggests that you find the most similar example to your source and use that format.

Acknowledgments
Theacknowledgmentsshould be as brief as possible. Any grant that requires disclosure should be mentioned. The names of funding organizations should be written in full.

CRediT Author Statement

The Contributor Roles Taxonomy (CRediT) is a taxonomy of 14 contributor roles approved in 2022 as an ANSI/NISO standard and designed to accurately, transparently, and consistently document individual contributions to scholarly research. It aims to enhance publication ethics, accountability, reduce authorship disputes, and improve the visibility of diverse contributions across scientific publications.

The Journal recommends that authors provide an accurate and detailed description of their diverse contributions to the published work, using CRediT roles and example research tasks that could be attributed to them.

• The corresponding author is responsible for ensuring that the descriptions are accurate and agreed upon by all authors.
• The role(s) of all authors should be listed, using the relevant CRediT categories.
• Authors may have contributed in multiple roles.

The CRediT statement should be placed after the acknowledgment section, as shown below.

Sample CRediT author statement

First author (name): Conceptualization, Methodology; Second author (name): Data curation, Writing - Original draft preparation; Third author (name): Visualization, Investigation; Fourth author (name): Supervision, Software, Validation, Writing - Reviewing and Editing.

Authors' Contacts
The author's contact information (full name, degree and academic title, full title of the author's position, and full name of the institution/organization the author represents, contact phone and e-mail, ORCID iD) should be written on the last page of the manuscript. The Editorial Team uses this data only to provide the author with publication services (see Privacy Policy).

Review the article formatting example to ensure that your manuscript is formatted according to the journal's requirements.