Guide for Authors

The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic.  Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field.

The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpretating international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy.  The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.

Submission guidelines:

  1. Manuscripts should be submitted to the Editor, A. Rashad Abdel-khalik, The International Journal of Accounting.  Electronic submission is required.  Submitted manuscripts should be sent to
  2. All manuscripts must be double spaced and numbered consecutively, including an abstract of approximately 100 words, and relevant key words for indexing. Papers must be neither previously published nor submitted elsewhere. Authors are responsible for obtaining permission from the copyright holders (usually the publisher) to use any quotations, illustrations, or tables from another source.
  3. The author’s full name, affiliation, and when applicable, postal and e-mail addresses should appear only on the title page.  Identification information should not appear elsewhere in the manuscript.
  4. All tables, figures and illustrations should accompany the manuscript on separate pages, one page each at the end of the manuscript. Captions should include information that clearly describes the contents of each table or figure.  All figures must be submitted in camera ready copy. All should be called out in text and indication given to location.


  1. Footnotes should be numbered consecutively throughout the manuscript with superscript Arabic numerals. They may be presented at the bottom of the related pages or collected in a separate file at the end of the text.
  2. References should be cited in the text, for example, the following citation:

Norman & Jones (1989) agree with this method. Other studies have found similar results (Johnson & Bird, 2001; Smith, 2002).

  1. The References page(s) should be double-spaced and arranged in alphabetical order as follows:

For Journal Articles

Langlois, Catherine C. & Schlegelmilch, Bodo B.  (1990).  Do corporate Codes of Conduct Reflect National Character? Journal of International Business Studies, (Fourth Quarter): 519-539

For Books

Hampden-Turner Charles & Alfons Trompenaars. (1993). The Seven Cultures of Capitalism. New York: Doubleday.

  1. Upon acceptance the author is to submit one copy of the approved manuscript in a spell-checked Word-file-compatible format.  The accuracy of the file and proofs is the responsibility of the author.


The book review section is interested in works published in any language, as long as they are comparative or international in character.  The author or publisher of such works should furnish the book review editor with two (2) copies of the work, including information about its price and the address where readers may write for copies.  Reviews will be assigned by the book review editor.  No unsolicited reviews will be accepted.  Suggestions of works that might be reviewed are welcomed.

Professor Anne d’Arcy
Institut f??r Corporate Governance
Institute for Corporate Governance

Wirtschaftsuniversit??t Wien
Vienna University of Economics and Business
Welthandelsplatz 1, Building D2
AT-1020 Wien, Austria
Tel: + 43 1 313 36 / 5951
Fax: + 43 1 313 36 / 763


Professor Sean Robb
Kenneth G. Dixon School of Accounting
College of Business Administration
University of Central Florida
PO Box 161400
Orlando, FL 32816-1400