About the Journal

The Journal of Accounting Theory and Practice (JATAP) is a semi-annual, peer-reviewed academic journal published by the Accounting Department of the Business School at the National University of Mongolia. First launched in March 2017 and assigned an ISSN in the same year, the journal has since served as a professional platform for publishing original research in both Mongolian and English.

JATAP covers a broad range of topics, including accounting theory, auditing, financial reporting, financial statement analysis, and asset valuation, particularly in the context of real estate. It promotes interdisciplinary research and supports theoretical and practical contributions in accounting and finance.

The journal operates under a fully open-access policy, allowing all published content to be freely available without subscription or paywall restrictions. Authors retain copyright under a Creative Commons license, ensuring wide dissemination and long-term accessibility.

All submissions undergo a double-blind peer review process, and editorial decisions are typically made within three months. JATAP upholds high standards of academic integrity, transparency, and editorial independence.

Through fostering academic dialogue and supporting emerging scholarship, JATAP seeks to contribute to the continuous advancement of accounting research in Mongolia and beyond.

Plagiarism Policy

The JATAP is committed to upholding the highest standards of academic integrity. All manuscripts submitted to the journal must be the original work of the author(s) and free from plagiarism or unauthorized use of content from other sources.

All submissions are subject to plagiarism screening using reliable plagiarism detection software before the peer review process. Manuscripts with a similarity index of more than 20%, excluding references and properly cited quotations, will be automatically returned to the author(s) for revision or rejected outright, depending on the severity.

Authors are responsible for ensuring that:

  • All sources are appropriately cited,
  • Direct quotations are clearly marked and referenced,
  • The manuscript has not been previously published or simultaneously submitted elsewhere.

In cases of suspected academic misconduct or serious plagiarism, the editorial board reserves the right to reject the submission, retract published articles, and inform the corresponding author’s affiliated institution if necessary.

By submitting it to JATAP, the authors acknowledge and agree to comply with this policy.

Download the Submission Guidelines: Download requirement