Page settings, margins and spacing
Margins
Bottom= 5.8 cm	Top= 6 cm
Right= 4.5 cm	Left= 4.5 cm
Paper A4
Height= 29.7 cm	Width= 21 cm
Layout
Footer= 0	Header= 2.3 cm

 

Title
Title of the article in Farsi font (B Titr), title 12 bold, one space (BZar 12), first and last name of the first author*, second author** (insert the corresponding author's email in the subtitle. The author is responsible for correspondence, the third author ***, two dashes (BZar 12).
In the footnote
* Academic rank, field or study group, faculty and university, city, country. Avoid using things like faculty members.
** Academic rank, field or study group, faculty and university, city, country, email and phone number of the responsible author.
*** Academic rank, field or study group, faculty and university, city, country.

The order of the titles of the articles
The order of the titles of the articles should include the following:

1) Abstract

Persian abstract: a brief Persian abstract (maximum 250 words), fluent and expressive and includes the purpose, method (type of research, population and sample, sampling method, tools, validity and reliability report, data analysis method, used software) (documented with statistics and figures) and conclusions. The abstract should be only in one paragraph without any citations and references to references and footnotes.
English abstract: The English abstract of the article must be exactly the same as the translation of the Persian abstract (following all instructions of the Persian abstract in this part is also required) and should be written on the left side of the article. With lined edges (Justify Low). The number of abstract words should not be less than 150 words and more than 250 words.
Keywords: The correct and comprehensive selection of keywords (minimum four and maximum seven based on alphabets separated by dots (;)) in order and number should be the same as the English translation of Persian keywords.

2) Introduction and statement of the problem
Introduction of the topic: starting the discussion and stating the topic according to the field and the general area under discussion and the topics of the day + the history of the topic.
Necessity of the subject: expressing the needs and necessities of the subject of the article according to previous studies and existing evidence or reviews.
Importance of the topic: expressing the importance and benefits and functions of examining the topic of the article from a theoretical and practical point of view.
Main topic: a clear and complete statement of the main topic and question or questions of the article.
Statement of goals and questions: Goals and questions should be prepared based on them in order to achieve them.
How to organize the essay: How to organize the essay in order to answer the questions (or achieve the objectives of the essay) using the analogical approach (whole to part) and problem clauses are connected in a chain and in a chain. At the end of the last sentence, the problem is expressed as a question. be designed
Writing tips: To type an article in Farsi, use only Microsoft Word 2010 (MS-Word 2010) software in the Windows environment with Farsi features. Typesetting of the article should be done with a line spacing of 1 cm. The main text of the article should be prepared in plain text. The title of each section or subsection should be typed with a blank line from the end of the text of the previous section. Do not number the headings in the text of the article. The first line of all paragraphs will have 0.5 indentation. The introduction and statement of the problem should be set in two pages at most.

3) Theoretical foundations and research background
Theoretical Foundations:
Explanation of variables and dimensions and components: including history, definitions, factors affecting the topic and main content.
Maximum four pages
background research:
Relevant background: In the form of a table and according to examples from internal and external sources and according to the logical connection between the background and the literature presented, a summary of the gaps and gaps in the research. must be provided.
Conceptual model of research: If the research is quantitative, it is mandatory to provide a conceptual model.
Up-to-date: Studies reviewed within the last 5 years should be considered.
The research background should be a maximum of three pages.

4) research method
The research method should be presented based on Saunders' research onion and its layers, report and concepts, variables, data collection method, data analysis method, community and sample, validity and reliability of information collection tools and implementation steps. .
Research philosophy: The first layer of the research onion is the determination of the research philosophy or paradigm, which shows the researcher's worldview and perspective.
Research approach: Based on the researcher's philosophical worldview, the research approach is determined as a deductive approach or an inductive approach.
Research strategy: Research strategy means research method, and in behavioral sciences, they are usually divided based on two criteria: purpose and nature.
Research selection: Research selection refers to the type of research data, which is classified into three categories: quantitative research, qualitative research, and mixed research.
Time frame of the research: The time frame of the research shows that the investigation of the desired phenomenon was done in a specific time frame or in a longer time frame (several time periods).
Data collection method: According to the approach, strategy and method used, different methods are used to collect and analyze research data. Interview, observation, questionnaire, etc. are among the methods that may be used to collect data.

5) Research findings
Findings should be arranged in order of answers to questions or results of hypotheses.

6) Conclusions and suggestions
Discussion: Comparing research findings or results of previous studies and explaining the reasons for similarities and differences
Conclusion: presenting clear, concise and usable conclusions and reporting the logical connection of the findings with the research objectives
Suggestions: providing suggestions based on the findings, in line with theoretical and practical development, practicality of the suggestions

7) Resources
How to refer and prepare a list of sources
References in the text:
References within the text of the article: (author's name, year: page) such as (Robbins, 1386: 148). It must be Persian
Reference in the text with the name of the organization: (if the author's name is not available (climate center

Hozni, 1388: 154).
Reference in the text with the name of the journal: (if the author's name is not available) title of the journal (highlighted), journal number, page number.

Sources at the end of the article: All Persian sources should be translated into English and written at the end. Then they are arranged in alphabetical order.
The DOI of electronic sources should be mentioned at the end of the article. For example, (doi: 10.1000/182).
At least 70% of the sources used in the last 5 years should be from reputable journals.
It is recommended to have at least 3 sources related to articles published in the Journal of Strategic Budgeting and Financial Research.

Book: surname and name of the author, (year of publication), name of the book (in capital letters), surname of the translator (if the book is translated), place of publication: name of the publisher.
The order of the sources should be based on alphabetical letters, of course, it is necessary to mention the Holy Quran, Nahj al-Balagha and Sahifa Sajjadiyyah, if used in the article, at the beginning of the article. Sources by mentioning the name of the book, the name of the translator, the year of publication, the place of publication and printing.

Publications and magazines: Magazine article: author's surname and name, (year of publication), article title, translator's name and surname (if the article is translated), magazine or publication name (in large font), magazine or publication number, period or Year, page or pages quoted.
Conference paper: surname and name of the author, (date/month/year), title of the paper, title of the conference (in large font).
Newspaper article: surname and name of the author, (date of publication day/month/year), title of the article, title of the newspaper (in large font).

Theses and theses:

Surname and name of the student, (year of publication), title of the thesis (in large font), with guidance: supervisor's name and surname, name of the university or scientific center, degree and field of study.

website:

Title of person, organization or site, (date of publication day/month/year), title of the article (in large font), accessibility on the Internet address: site address.

articles

- author, AA, author, BB (date of publication). The title of the article is the title of the scientific journal, volume number (issue number), page. run

- author, AA, author, BB (date of publication). The title of the article is the title of the scientific journal, volume number (issue number), page. [in Farsi] far or run

Books

- author, AA, author, BB (date of publication). Title of book or larger document (chapter or section number). prescription. Publications. Doi

- author, AA, author, BB (date of publication). Title of book or larger document (chapter or section number). prescription. release [in Farsi] far or run

Thesis

- Author, AA (date of publication). Thesis title (doctoral thesis or master's thesis). University name, country

- Author, AA (date of publication). Thesis title (doctoral thesis or master's thesis). University name, country [in Farsi]

Websites

- author, AA, author, BB (date of publication). The title of the article is the title of the online publication, https://jkm.ihu.ac.ir/

- author, AA, author, BB (date of publication). The title of the article is the title of the online publication, https://jkm.ihu.ac.ir/ [in Farsi]

 

Writing tips

Foreign and specialized words in Persian text

The Latin equivalent of the names of foreign authors and specialized words should be written only in the first reference and immediately after mentioning such words as subtitles at the bottom of the same page.

Note: Numbers less than 10 in the text must be written with letters

Subtitle

If it is necessary to insert subtitles, all Persian items should be written in right alignment and Latin subtitles in left alignment. In the footer, after the number, type a period, then a space, and then the Farsi or English equivalent.

the chart

Each graph must have a number and a title that is typed in the center below it and numbered from 1. Figures should be inserted in the text where they are referenced, and figures should be centered. It is mandatory to express the unit of values in the graphs on both sides of the paper. All figures should be referenced in the text of the article. Place each chart with a blank line between the preceding and following text.

Tables

Each table must have a number and title that is typed in the middle of the table and numbered sequentially from 1. From the paper, the titles of the columns of the tables should be typed in the middle line, and all the text of the table should be typed in the right or middle line, depending on the amount of text in the table, and if it is Latin, it should be typed on the left line. All numbers in the tables must be typed in Persian and Chinese. Mentioning the unit of values in the table is mandatory. Each table should be placed with a blank line between the text before and after it. Table 1 is prepared according to the above guide. This table summarizes the font type and size required for writing Persian articles.

Table 1. Summary of type and size of fonts required for editing Persian articles

 

Titel	font	size	font style
Title Article	B Titr	12	bold
first name and last name	B Nazanin	9	bold
E-mail address of the authors	Times New Roman	9	bold
The title of the sections	B Zar	14	bold
The title of the sub-sections	B Zar	13	bold
Abstract text	B Lotus	9/5	thin
Keyword	B Lotus	10	bold
Keyword text	B Lotus	10	thin
English title	Times NewRoman	14	bold
English name and surname	Times New Roman	11	thin
English abstract text	Times New Roman	11	thin
English keywords	Times New Roman	11	thin
main text	B Zar	12	thin
Persian subtitle	B Zar	10	thin
Latin subtitles	Times New Roman	9	Thin
Title of tables and graphs	B Zar	10	Bold
Titles of columns and tables	B Zar	10	Bold
Persian texts in the tables	B Lotus	10	thin
Latin texts inside the table	Times New Roman	9	thin
Latin references	B Lotus	10	thin
Latin references	Times New Roman	9	thin

Mathematical formulas and relationships

To display relationships and mathematical formulas, use a two-column table with invisible lines according to the example below. In the right column of this table, write the relation number and in the left column, write the relation or formula. (It is mandatory to use Microsoft Equation in writing formulas). If the formulas are prepared in Word version 2007 environment, the submitted file must be saved with *.docx extension to prevent the formulas from being converted into photos. All mathematical relationships should be numbered from 1 and the number of each relationship should be placed in parentheses.