Guide for Authors
Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to significantly advance our understanding of financial markets, management best-practices, behavioral phenomena and regulatory policy. Advances in technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. Over the last decade, the meltdown of our financial markets and banking systems twice has spurred a plethora of regulatory reforms. Still, a wide array of unsolved questions continues to plague the accounting profession worldwide. Even as the world appears to grow smaller, nations of the world continue to grapple with ever changing and often inconsistent regulatory environments. Advances in Accounting, incorporating Advances in International Accounting attempts to support thought leadership on a diverse agenda of issues and author's interests. The mission of AIA remains one of publishing highest quality research and commentary which is relevant to our times.
AIA continues its commitment to the global arena not only by publishing papers with an international perspective, but now incorporating Advances in International Accounting. As never before the citizens of the world as well as the global accounting profession seek ways to restabilize our economies and mend our bent and broken institutions. AIA continues to champion international forward thinking research.Submission of manuscripts and the review process
Submission to this journal proceeds totally online and you will be guided stepwise through the creation and uploading of your files. The system automatically converts source files to a single PDF file of the article, which is used in the peer-review process. Please note that even though manuscript source files are converted to PDF files at submission for the review process, these source files are needed for further processing after acceptance. All correspondence, including notification of the Editor's decision and requests for revision, takes place by e-mail removing the need for a paper trail.
For submission of articles to Advances in Accounting please go to the journal's online submission site at http://ees.elsevier.com/adiac
Ethics in publishingConflict of interest
For information on Ethics in publishing and Ethical guidelines for journal publication see http://www.elsevier.com/publishingethics and http://www.elsevier.com/journal-authors/ethics.
All authors are requested to disclose any actual or potential conflict of interest including any financial, personal or other relationships with other people or organizations within three years of beginning the submitted work that could inappropriately influence, or be perceived to influence, their work. See also http://www.elsevier.com/conflictsofinterest. Further information and an example of a Conflict of Interest form can be found at: http://help.elsevier.com/app/answers/detail/a_id/286/p/7923.
Submission declarationChanges to authorship
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis or as an electronic preprint, see http://www.elsevier.com/postingpolicy), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere including electronically in the same form, in English or in any other language, without the written consent of the copyright-holder.
This policy concerns the addition, deletion, or rearrangement of author names in the authorship of accepted manuscripts:
Before the accepted manuscript is published in an online issue: Requests to add or remove an author, or to rearrange the author names, must be sent to the Journal Manager from the corresponding author of the accepted manuscript and must include: (a) the reason the name should be added or removed, or the author names rearranged and (b) written confirmation (e-mail, fax, letter) from all authors that they agree with the addition, removal or rearrangement. In the case of addition or removal of authors, this includes confirmation from the author being added or removed. Requests that are not sent by the corresponding author will be forwarded by the Journal Manager to the corresponding author, who must follow the procedure as described above. Note that: (1) Journal Managers will inform the Journal Editors of any such requests and (2) publication of the accepted manuscript in an online issue is suspended until authorship has been agreed.
After the accepted manuscript is published in an online issue: Any requests to add, delete, or rearrange author names in an article published in an online issue will follow the same policies as noted above and result in a corrigendum.For Subscription articles
Upon acceptance of an article, authors will be asked to complete a 'Journal Publishing Agreement' (for more information on this and copyright, see http://www.elsevier.com/copyright). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Journal Publishing Agreement' form or a link to the online version of this agreement.
Subscribers may reproduce tables of contents or prepare lists of articles including abstracts for internal circulation within their institutions. Permission of the Publisher is required for resale or distribution outside the institution and for all other derivative works, including compilations and translations (please consult http://www.elsevier.com/permissions). If excerpts from other copyrighted works are included, the author(s) must obtain written permission from the copyright owners and credit the source(s) in the article. Elsevier has preprinted forms for use by authors in these cases: please consult http://www.elsevier.com/permissions.
For Open Access articlesRetained author rights
Upon acceptance of an article, authors will be asked to complete an 'Exclusive License Agreement' (for more information see http://www.elsevier.com/OAauthoragreement). Permitted reuse of open access articles is determined by the author's choice of user license (see http://www.elsevier.com/openaccesslicenses).
As an author you (or your employer or institution) retain certain rights. For more information on author rights for:
Subscription articles please see http://www.elsevier.com/journal-authors/author-rights-and-responsibilities.
Open access articles please see http://www.elsevier.com/OAauthoragreement.
Role of the funding sourceFunding body agreements and policies
You are requested to identify who provided financial support for the conduct of the research and/or preparation of the article and to briefly describe the role of the sponsor(s), if any, in study design; in the collection, analysis and interpretation of data; in the writing of the report; and in the decision to submit the article for publication. If the funding source(s) had no such involvement then this should be stated. Please see http://www.elsevier.com/funding.
Elsevier has established agreements and developed policies to allow authors whose articles appear in journals published by Elsevier, to comply with potential manuscript archiving requirements as specified as conditions of their grant awards. To learn more about existing agreements and policies please visit http://www.elsevier.com/fundingbodies.
• Articles are freely available to both subscribers and the wider public with permitted reuse
• An Open Access publication fee is payable by authors or their research funder
• Articles are made available to subscribers as well as developing countries and patient groups through our access programs (http://www.elsevier.com/access)
• No Open Access publication fee
All articles published Open Access will be immediately and permanently free for everyone to read and download. Permitted reuse is defined by your choice of one of the following Creative Commons user licenses:To provide Open Access, this journal has a publication fee which needs to be met by the authors or their research funders for each article published Open Access.
Creative Commons Attribution (CC BY): lets others distribute and copy the article, to create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation), to include in a collective work (such as an anthology), to text or data mine the article, even for commercial purposes, as long as they credit the author(s), do not represent the author as endorsing their adaptation of the article, and do not modify the article in such a way as to damage the author's honor or reputation.
Creative Commons Attribution-NonCommercial-ShareAlike (CC BY-NC-SA): for non-commercial purposes, lets others distribute and copy the article, to create extracts, abstracts and other revised versions, adaptations or derivative works of or from an article (such as a translation), to include in a collective work (such as an anthology), to text and data mine the article, as long as they credit the author(s), do not represent the author as endorsing their adaptation of the article, do not modify the article in such a way as to damage the author's honor or reputation, and license their new adaptations or creations under identical terms (CC BY-NC-SA).
Creative Commons Attribution-NonCommercial-NoDerivs (CC BY-NC-ND): for non-commercial purposes, lets others distribute and copy the article, and to include in a collective work (such as an anthology), as long as they credit the author(s) and provided they do not alter or modify the article.
Your publication choice will have no effect on the peer review process or acceptance of submitted articles.
The publication fee for this journal is $1100, excluding taxes. Learn more about Elsevier's pricing policy: http://www.elsevier.com/openaccesspricing.
Language (usage and editing services)Essential title page information
Please write your text in good English (American or British usage is accepted, but not a mixture of these). Authors who feel their English language manuscript may require editing to eliminate possible grammatical or spelling errors and to conform to correct scientific English may wish to use the English Language Editing service available from Elsevier's WebShop (http://webshop.elsevier.com/languageediting/) or visit our customer support site (http://support.elsevier.com) for more information.
• Title. Concise and informative. Titles are often used in information-retrieval systems. Avoid abbreviations and formulae where possible.
• Author names and affiliations. Where the family name may be ambiguous (e.g., a double name), please indicate this clearly. Present the authors' affiliation addresses (where the actual work was done) below the names. Indicate all affiliations with a lower-case superscript letter immediately after the author's name and in front of the appropriate address. Provide the full postal address of each affiliation, including the country name and, if available, the e-mail address of each author.
• Corresponding author. Clearly indicate who will handle correspondence at all stages of refereeing and publication, also post-publication. Ensure that phone numbers (with country and area code) are provided in addition to the e-mail address and the complete postal address. Contact details must be kept up to date by the corresponding author.
• Present/permanent address. If an author has moved since the work described in the article was done, or was visiting at the time, a 'Present address' (or 'Permanent address') may be indicated as a footnote to that author's name. The address at which the author actually did the work must be retained as the main, affiliation address. Superscript Arabic numerals are used for such footnotes.
Define abbreviations that are not standard in this field in a footnote to be placed on the first page of the article. Such abbreviations that are unavoidable in the abstract must be defined at their first mention there, as well as in the footnote. Ensure consistency of abbreviations throughout the article.
Collate acknowledgements in a separate section at the end of the article before the references and do not, therefore, include them on the title page, as a footnote to the title or otherwise. List here those individuals who provided help during the research (e.g., providing language help, writing assistance or proof reading the article, etc.).
Use typewritten letters, numbers, and symbols wherever possible. Identify boldface, script letters, etc., the first time they occur. Distinguish between Arabic "1" and the letter "l" and between zero and the letter "O", capital or lower case, wherever confusion might result.
IIn the reference section at the back of the manuscript: Please note that only the first word and proper names are capitalized in the title of a cited work. This also applies to the title of the manuscript. Book titles, dissertation titles and other titles are placed in italics as are the names of journals. References must be listed alphabetically by the last name of the first author.
Seal, W. (2006). Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research, 17 (4), 389–408.Citron, D.B., Taffler, R.J., Uang, J.–Y. (2008). Delays in reporting price-sensitive information: The case of going concern. Journal of Accounting and Public Policy, 27 (1), 19–37.
Book: Steele, L.W. Innovation in Big Business. Elsevier North Holland, New York, 1975, Chap. 1, pp 5–7.Chapter in edited book: Ayre, R.U., and Shapanka, A. Explicit technological substitution forecasts in long-range input-output models, in Technological Substitution: Forecasting Techniques and Applications, Harold A. Linstone and Devendra Sahal, eds., Elsevier, New York, 1976.
Theses, reports, and other unpublished material: Style as journal article with as much source information as possible.Internet citations: In addition to the author(s), provide the full URL as well as the date it was accessed.
If there is more than one article by the same authors in the same year, please indicate such by using lower case letters following the year as shown below:Weber, J.A. (2002a). Using market structure profiles to compare strategic growth opportunities. Industrial Marketing Management, 31, (6), 593–607.
Weber, J.A. (2002b). Managing the marketing budget in a cost-constrained environment. Industrial Marketing Management, 31 (8), 705–717.Do NOT number references listed in the references at the end of the manuscript and do NOT refer to references by number in the text of the manuscript.
References: In the body of the text:Campbell (2003) if Campbell is part of the sentence
(Campbell 2003) if Campbell is not part of the sentenceJones and Ahearne (2004) if there are two authors who are part of the sentence
(Jones & Ahearne 2004) if there are two authors who are not part of the sentence(Zablan, et. al. 2004) if there are six or more authors, use the first author's name and et. al., or on subsequent use of a reference with three or more authors.
The following list will be useful during the final checking of an article prior to sending it to the journal for review. Please consult this Guide for Authors for further details of any item.
Ensure that the following items are present:
One author has been designated as the corresponding author with contact details:
• E-mail address
• Full postal address
• Phone numbers
All necessary files have been uploaded, and contain:
• All figure captions
• All tables (including title, description, footnotes)
• Manuscript has been 'spell-checked' and 'grammar-checked'
• References are in the correct format for this journal
• All references mentioned in the Reference list are cited in the text, and vice versa
• Permission has been obtained for use of copyrighted material from other sources (including the Web)
• Color figures are clearly marked as being intended for color reproduction on the Web (free of charge) and in print, or to be reproduced in color on the Web (free of charge) and in black-and-white in print
• If only color on the Web is required, black-and-white versions of the figures are also supplied for printing purposes
For any further information please visit our customer support site at http://support.elsevier.com.
Use of the Digital Object IdentifierOnline proof correction
The Digital Object Identifier (DOI) may be used to cite and link to electronic documents. The DOI consists of a unique alpha-numeric character string which is assigned to a document by the publisher upon the initial electronic publication. The assigned DOI never changes. Therefore, it is an ideal medium for citing a document, particularly 'Articles in press' because they have not yet received their full bibliographic information. Example of a correctly given DOI (in URL format; here an article in the journal Physics Letters B):
When you use a DOI to create links to documents on the web, the DOIs are guaranteed never to change.
Authors receive page proofs, which should be proofread, corrected, and returned within 48 hours of receipt.
Corresponding authors will receive an e-mail with a link to our ProofCentral system, allowing annotation and correction of proofs online. The environment is similar to MS Word: in addition to editing text, you can also comment on figures/tables and answer questions from the Copy Editor. Web-based proofing provides a faster and less error-prone process by allowing you to directly type your corrections, eliminating the potential introduction of errors.
If preferred, you can still choose to annotate and upload your edits on the PDF version. All instructions for proofing will be given in the e-mail we send to authors, including alternative methods to the online version and PDF.
We will do everything possible to get your article published quickly and accurately - please upload all of your corrections within 48 hours. It is important to ensure that all corrections are sent back to us in one communication. Please check carefully before replying, as inclusion of any subsequent corrections cannot be guaranteed. Proofreading is solely your responsibility. Note that Elsevier may proceed with the publication of your article if no response is received.
The corresponding author, at no cost, will be provided with a PDF file of the article via e-mail (the PDF file is a watermarked version of the published article and includes a cover sheet with the journal cover image and a disclaimer outlining the terms and conditions of use). For an extra charge, paper offprints can be ordered via the offprint order form which is sent once the article is accepted for publication. Both corresponding and co-authors may order offprints at any time via Elsevier's WebShop (http://webshop.elsevier.com/myarticleservices/offprints). Authors requiring printed copies of multiple articles may use Elsevier WebShop's 'Create Your Own Book' service to collate multiple articles within a single cover (http://webshop.elsevier.com/myarticleservices/offprints/myarticlesservices/booklets).
Copyright. Upon acceptance of an article, authors will be asked to sign a 'Journal Publishing Agreement' (for more information on this and copyright see http://www.elsevier.com/copyright). Acceptance of the agreement will ensure the widest possible dissemination of information. An e-mail (or letter) will be sent to the corresponding author confirming receipt of the manuscript together with a 'Journal Publishing Agreement' form or a link to the online version of this agreement. If excerpts from other copyrighted works are included, the author(s) must obtain written permission from the copyright owners and credit the source(s) in the article. Elsevier has preprinted forms for use by authors in these cases: contact Elsevier's Rights Department, Oxford, UK: phone (+44) 1865 843830, fax (+44) 1865 853333, e-mail firstname.lastname@example.org. Requests may also be completed online via the Elsevier homepage ( http://www.elsevier.com/locate/permissions).
For inquiries relating to the submission of articles (including electronic submission) please visit this journal's homepage. For detailed instructions on the preparation of electronic artwork, please visit http://www.elsevier.com/artworkinstructions. Contact details for questions arising after acceptance of an article, especially those relating to proofs, will be provided by the publisher. You can track accepted articles at http://www.elsevier.com/trackarticle. You can also check our Author FAQs at http://www.elsevier.com/authorFAQ and/or contact Customer Support via http://support.elsevier.com.