Sample Submission
Submissions to the journal must be in two files (Word and PDF formats): Author information and main manuscript content.
File 1. AUTHOR INFORMATION
Link to download the general information template: Download template here
File 2. MANUSCRIPT CONTENT
TITLE (IN CAPITALS)
ABSTRACT
Purpose – This paper presents the rationale for conducting the study. Authors should state the reasons for selecting the topic or issue and associated concerns, along with the main arguments or findings of the research.
Design/methodology/approach – This section outlines how the research was conducted. Authors must specify the approach and methods used to achieve the research outcomes. Examples include interviews, experiments, tools, methods, protocols, or datasets employed.
Findings – Succinctly present the results obtained from the research, the issues addressed, and validation of the hypotheses posed. State these clearly and directly with accurate data, avoiding vagueness, exaggeration, or promises the paper does not fulfill.
Originality/value – Provide clear, concise arguments on the contributions of the authors' research. Highlight novel aspects compared to prior studies and suggestions for potential future research.
Practical implications – [Content on practical implications (if any) presented here immediately after the dash, not bolded.]
Social implications – [Content on social implications (if any) presented here immediately after the dash, not bolded.]
Keywords: Keyword 1, Keyword 2, Keyword 3, Keyword 4, Keyword 5. Provide 3–5 keywords, arranged alphabetically, separated by commas, with initial capital letters; no punctuation after the final keyword.
Article classification: [Select appropriate type: Research paper; Viewpoint; Conceptual paper; Case study; Theoretical paper; Literature review.]
JEL Classification: JEL Code 1, JEL Code 2, JEL Code 3. Enter at least 3 codes immediately after the colon, in upright font, not bolded, with initial capitals; no punctuation after the final code. (See here)
1. Introduction
The introduction addresses (i) The necessity of the research topic; (ii) Research objectives; (iii) Expected theoretical and practical contributions; (iv) Novelty of the study; (v) Main content that the article will focus on. The introduction should be concise, clear, and without any subheadings.
2. Theoretical Foundation
This section presents the fundamental theories on which the research is based, especially clarifying the theoretical content related to the research
Review related studies on the research topic. (Author, year, title of the study, research method, research results).
Based on that, propose a research model, analytical framework, or hypotheses.
3. Research Methodology
Based on the research model, analytical framework, or identified research hypotheses, the article specifies the analysis methods, models, experiments, or practical studies suitable to provide scientifically grounded results.
Methods of data collection and research clearly describe the scope of the research and how data is collected, and detail the measurement of variables in the research model.
The research data, its source, or the sampling and data collection methods must be clearly mentioned and reliable.
4. Results and Evaluation
4.1. Research Results
The research results section summarizes the outcomes of data analysis and logical inferences. The data is presented in tables, charts, diagrams, etc.
4.2. Discussion of Research Results
This section discusses the research results derived from qualitative, quantitative analysis, or experiments. It highlights differences or similarities with other related studies. The scientific and practical contributions of the research, as well as its limitations, are discussed. Proposals for future research are also included.
Only discuss what has been identified and presented in the article, and how the results directly support the conclusions.
5. Conclusions and Managerial Implications/Recommendations
This section provides concise conclusions directly drawn from the research results. Additionally, the author may also suggest policy implications and recommendations based on these findings.
5.1. Conclusions
5.2. Managerial Implications/Recommendations
5.3. Limitations of the Study
The author may suggest future research to address limitations in the current study.
Funding Acknowledgment
Authors must disclose all financial support sources. If none, state explicitly.
Example: This research was funded by the University of Finance - Marketing (UFM) under the basic research project code UFM-CS2024-05. (Or: This research received no specific grant from any funding agency.)
Data Availability
To promote transparency and replicability, state how supporting data can be accessed:
- Data available in appendices or manuscript.
- Data available upon reasonable request (contact corresponding author).
- Data unavailable due to confidentiality or provider restrictions.
AI Usage Statement
Authors must select one:
Option 1 (Used): During manuscript preparation, the authors used [AI tool name] for [purpose, e.g., language editing/structure support]. Authors reviewed, edited, and take full responsibility for the final content.
Option 2 (Not used): The authors declare no generative AI tools were used in research or writing.
References
Nguyen Hong Thang & Pham Minh Tien (2022). Long-term relationship between budget revenue and expenditure fluctuations versus budget estimates in Vietnam. Journal of Financial Marketing Research, 69(3), 15-27. https://doi.org/10.52932/jfm.vi69.277
Nielsen, M., Haun, D., Kartner, J., & Legare, C. H. (2017). The persistent sampling bias in developmental psychology: A call to action. Journal of Experimental Child Psychology, 162(1), 31-38. https://doi.org/10.1016/j.jecp.2017.04.017