European Financial and Accounting Journal
European Financial and Accounting Journal
European Financial and Accounting Journal
Faculty of Finance and Accounting, University of Economics, Prague

Instructions for Authors

  1. Types of papers for submission. The authors can submit their papers covering broad issues of finance and accounting relevant for the European countries. Please notice, that papers that are not relevant for the European countries will not be accepted for the review process. However, we respect that some topics originally arisen outside the European area have impact on the European countries, thus are relevant for the EFAJ. Such overlap must be emphasized in the paper.
  2. Formal requirements. Submitted papers must comply with all scientific formal requirements. Use sample paper (please, respect length, structure, headings, style, format of the tables, citation style etc. as stated in the sample paper) before submitting your paper. The length of the paper should be within 10 to 20 pages with the styles used in the sample paper.
  3. Submitting the paper. Please, submit the paper in MS Word via Do not send your paper by email. Include the name, surname and academic degrees of the author(s), contact e-mail addresses and the name and address of the institution(s).
  4. Peer Review Process. Papers accepted for review process will be assessed by two reviewers. The process is structured as double blind peer review. The review includes comments of the reviewer, a brief evaluation of contribution of the paper and a concluding statement, which can be one of the following four forms:

    A - Recommendation without any comments.
    B - Recommendation with comments, the incorporation of which is up to the author’s will.
    C - Recommendation with comments, the incorporation of which is required for eventual publication.
    D - Recommendation not granted. / Paper is rejected and will not be published by the EFAJ.

    In the case of statement C the paper is, after the corresponding changes, sent back to the reviewer for new review.
    The editorial board, in the case of dubiousness about the conclusions of reviews, can decide for another reviewer for the comparison.
  5. Paper selection process. Papers for publication are selected by the editorial board on the basis of the peer review process. There is no legal claim for publishing the paper. No printing fees are required.
  6. Copyright Transfer Agreement. The copyright transfer agreement must be signed by the author or authors before publication of the paper. By signing this agreement, the author or authors provide the acquirer (University of Economics, Prague) with the publishing rights in printed and electronic forms free of royalties and the author or authors at the same time assert
    1. the paper was created by the independent creativity, and
    2. there are no copyrights of other persons, and the paper is original and has not been published yet.

Current issue



Ncedo Cameron Xhala, Juraj Nemec, Kahilu Kajimo-Shakantu
The Breadth of Success and Failure Factors with PPPs Implementation

Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki, Libuše Šoljaková
Professional Competences of Controllers: The Case of Poland

Jan Tecl
Labor Taxes and Decision about FDI in the EU

Néstor Lázaro-Gutiérrez, Irene Barainca-Vicinay, Ana Bilbao-Goyoaga
Who Said Accounting Was Boring? Let’s Play Cards. The DAC Project

Tatiana Dolgikh
Does the Auditor Have a Direct Influence on the Financial Statement Quality?

Welc Jacek
EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market