Instructions for Authors

Littera Scripta (Economics, Management, Corporate Finance, Finance and Valuation)

ISSN 1805-9112 (Online)

Littera Scripta was founded in 2008. It is a scientific journal published electronically and in the English language by the School of Expertness and Valuation of the Institute of Technology and Economics in Ceske Budejovice. In 2010, it was included in the list of reviewed non-impacted periodicals published in the Czech Republic. In November 2015, Littera Scripta was included in the databases CEJSH and ERIH PLUS. In 2019, the focus of the journal was limited/changed to applications in the areas of economics, management, corporate finance, and finance and valuation.

The journal strives to create a broad platform for exchanging ideas, experiences, and gaining new knowledge from research and creative activities. Its readership mainly includes employees of university and non-university higher education institutions as well as the employees of scientific institutions.

Articles published in Littera Scripta are in accordance with the valid “Methodology of assessing the performance of research organizations” classified as “ Jneimp “ – original/review articles in an expert periodical, which is included in the database ERIH (it was replaced by ERIH PLUS).

Review procedure:

All manuscripts submitted to Littera Scripta undergo a structured, multi‑stage evaluation process designed to ensure scholarly quality, fairness, and adherence to ethical standards.

1. Initial Editorial Check: Upon submission, editors conduct a preliminary assessment to verify that the manuscript:

meets all formal and technical requirements,
complies with the journal’s submission guidelines,
fits the journal’s aims and scope,
is anonymized to ensure a proper double‑blind review.

Manuscripts that do not meet these requirements may be returned to the authors for correction or declined without external review.

2. Internal Editorial Board Assessment: Manuscripts that pass the initial check are forwarded to the Internal Editorial Board. Members of the Board evaluate the submission and provide their opinion within seven days. If a majority supports the manuscript, it proceeds to external peer review.

3. Assignment of Reviewers: The editors assign two independent reviewers who:

are experts in the relevant field,
do not work at the same institution as the author(s),
have no conflicts of interest with the manuscript.

The journal uses a double‑blind peer review process: reviewers do not know the identity of the authors, and authors do not know the identity of the reviewers.

4. Review Outcomes: After receiving the reviewers’ reports, the editors evaluate the recommendations and decide whether to:

accept the manuscript for publication,
request revisions (minor or major),
reject the manuscript.

Authors receive anonymized reviewer comments and, where applicable, instructions for revision.

Note: Please follow the template structure.

Declarations

Funding: Please provide details of all sources of financial support for the research reported in this manuscript, including grant numbers where applicable. If no funding was received, please state: “The authors received no specific funding for this work.”

Data Availability Statement: Authors should provide information on where the data supporting the reported results can be accessed, including repository names, persistent identifiers (DOI), or conditions for access. If no data are available, authors should state the reason.

Author Contributions: Please specify the individual contributions of each author to the manuscript. Use author initials where possible. If the manuscript has a single author, please state: “The author confirms sole responsibility for all aspects of this work.”

Artificial Intelligence (AI) Usage Statement: Authors must disclose any use of artificial intelligence (AI) tools, including generative AI systems, in the preparation of the manuscript. AI tools may be used to assist with language editing, grammar checking, coding, data processing, or other technical tasks; however, authors remain fully responsible for the accuracy, originality, integrity, and content of the manuscript. AI tools cannot be listed as authors.

Conflict of Interest: The authors must disclose any financial, professional, personal, or institutional relationships that could be perceived as influencing the research reported in this manuscript. If no conflicts exist, please state: “The authors declare no conflict of interest.”

Ethical Approval: For studies involving human participants, animals, or sensitive data, authors must provide information regarding ethical approval obtained from the appropriate ethics committee or institutional review board. If ethical approval was not required, please mention “Not Applicable”

Informed Consent: For research involving human participants, authors must confirm that informed consent was obtained from all participants or their legal representatives where applicable. If informed consent was not required, please state “Not Applicable”.

General Formatting Requirements

Manuscripts must be written in English.
Use Times New Roman, 12 pt, single spacing. (Except the abstract, it should be 10 pt.)
Margins should be 2.5 cm on all sides.
All pages should be numbered consecutively.
Tables and figures must be editable (Use Times New Roman, 10 pt, single spacing).
References must follow APA (7th edition).
The total length of the manuscript should be 4000 to 6000 words, including tables, figures, references, declarations, and appendices.

Note: Please follow the template structure.

Proofreading: All authors are responsible for the use of proper language and grammar. Editors perform language checks and proofread the texts. A modified text is always returned to the author prior to publication for the author’s approval.

Statement of authorship: I declare on my honour that I have written the uploaded contribution myself using the sources therein listed and with the application of methods recognised in the scientific and pedagogical spheres. By sending the document, I accept full responsibility for any falsities that are in breach of this declaration or of the Copyright Act and that I am fully aware of the consequences that might result from such a breach, including financial compensation for damage caused to the reputation of the Institute of Technology and Business in Ceske Budejovice.

The Editorial Board reserves the right to reject contributions that do not meet the instructions for authors or which breach ethical principles, the law, and in particular the Copyright Act.

The Editorial Board also reserves the right to request evidence from the authors of the ownership of copyrights to accompanying photographs and images. The ownership of copyrights to photographs or images used for publication in Littera Scripta may be proven by an affidavit, a contract evidencing ownership or by written consent from the owner of the copyrights.