Instructions for Authors
Aims and Scope
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
Manuscripts should be submitted electronically to
firstname.lastname@example.org in a WORD version document.
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.
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
author’s full name, affiliation, and e-mail address should appear on the
title page only.
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
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.
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:
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.
Wasserman, W., & Whitmore, G. A. (1993). Applied Statistics (4th
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
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.