According to the rules imposed by the international databases, in which the journal is also indexed, and the rules imposed by the Editor, i.e. the Chamber of Financial Auditors of Romania, all scientific articles are subject to the preliminary evaluation procedures by the editorial team, which has the right to allow or not an article to be published.

Papers that meet the general editing and DTP requirements (verified by the editorial team) shall be sent to the evaluators. The evaluation of the articles shall be done both in terms of content and form of the paper.

In terms of content, the following are highly appreciated:

• the originality, timeliness, importance and topical relevance for the proposed theme;
• the quality of the research methodology;
• the way the material is structured, the clarity and consistency of the presentation and argumentation;
• the adequacy of using and interpreting the concepts used;
• the relevance of the references used;
• the real contribution made to the relevant field of research; the applicability of the proposed solutions.

In terms of form, the evaluation takes into account the provisions presented in the Editing section, further analyzing possible inconsistencies, omissions or irregularities.

After the editorial team verifies the compliance of the above technical rules, the article is sent for evaluation under the so-called „double-blind-review”. The authors do not know the identity of the evaluators, nor vice versa. All evaluators are required to keep confidentiality regarding the papers and associated data and not to redistribute them.

The following qualifications may apply to an article after being assessed by an external evaluator:

• acceptance;
• acceptance with review;
• rejection

The author shall be informed of the outcome of the evaluation process.

In case no. 2, the comments and recommendations are communicated to the author in order for s/he to review the article. Observations and suggestions are listed below under the „Recommendations” section. Observations can also be made electronically, marked with a distinct colored letter, on the text of the article. A sample of the evaluation sheet is available here.

After the review of the paper by external evaluators, the authors are responsible for correcting the mistakes noted. The editorial team does not take responsibility for the text errors that appear in the journal, unless authors make corrections. After accepting the final form, the article is taken over by the editorial team and is subject to technical correction and editing processes in order to be published.