Instructions for Authors

Aims and Scope

The International Journal of Accounting (IJA) aims at publishing accounting research that contributes to the analyses and understanding of international business conditions and transactions.  The editors of IJA encourage authors to submit high quality research that studies accounting as a subsystem of the cultural, economic and institutional factors of different nations.  Other than occasional commissioning of papers on specific topics, the editors of IJA will select publishable manuscripts after going through the normal refereeing process. 

1. Manuscripts should be submitted electronically to ciera@uiuc.edu in a WORD version document.

2. All manuscripts must be double-spaced and numbered consecutively, including an abstract of approximately 100 words, and key words for indexing consistent with JLE Index. Submitted papers must be neither previously published nor submitted elsewhere. Authors are responsible for obtaining permission from the copyright holder (usually the publisher) to use any lengthy quotations, illustrations, or tables from another source.

3. Books to be reviewed should be sent to Hervé Stolowy, HEC School of Management, Department of Accounting and Management Control, 1, rue de la Libération – 78351, Jouy-in-Josas Cedex, France

4. The author’s full name, affiliation, and e-mail address should appear on the title page only.

5. All tables, figures and illustrations should accompany the manuscript each typed on a separate sheet. Captions should clearly identify the contents of tables and charts. All should be referred to in text and indication given as to location. For example:

TABLE 1 ABOUT HERE

6. Footnotes should be numbered consecutively throughout the manuscript with superscript Arabic numerals. They should be collected in a separate file at the end of the text.

7. References should be cited in the text as follows:

   Schweikart and O'Conner (1989) agree with this method. Other studies have found similar results (Schweikart and O'Conner, 1989; Smith, 1991).

   On a separate Reference page(s), each citing should appear, double-spaced, in alphabetical order as follows:

   Journal Articles

        Barth, M. E., Clinch, G. J., and Shibano, T. (1999). International accounting harmonization and global equity markets. Journal of Accounting and Economics, 26, 201-235.

Books

        Neter, J., Wasserman, W., & Whitmore, G. A. (1993). Applied Statistics (4^th ed.). Needham Heights, MA: Allyn & Bacon.

        Hofstede, G., and Schrueder, H. (1987). A joint reply to Montagna. In: B. Cushing (Ed.), Accounting and Culture (pp. 29-30). Sarasota, FL: American Accounting Association

8. Upon acceptance the author is to submit one copy of the approved manuscript on a spellchecked.  The accuracy of the final draft and proofs is the responsibility of the author.