Guide for Authors
NOTES FOR CONTRIBUTORS
All submissions should be made using at the following address: http://ees.elsevier.com/bar/
The British Accounting Review Editorial Office:
Ms Shereen AwanAcceptance criteria. BAR is particularly concerned with the readability of papers. Prospective authors are asked to pay particular attention to the clarity of their communication. Authors are reminded that the most common root causes for the rejection of a manuscript are the failure to expose the material as widely as possible before submission and failure to comply with the Editorial Policy and Notes for Contributors. Authors are asked to use mathematics only if it contributes to the clarity and economy of presentation. Authors are encouraged to put the mathematics in an appendix whenever possible.
Aston Business School
Birmingham B4 7ET
Submission of a paper to BAR automatically implies that the manuscript is not concurrently under consideration for publication elsewhere. All papers submitted to BAR will normally only be published subject to review by double blind referee. In the interests of a fair review, authors should try and avoid the use of anything which would make their identity obvious. Referees are asked to comment upon the originality, authority, comprehensiveness, contribution, interest and usefulness of a submitted paper. All papers are also subjected to editorial review which, covers style, quality of communication, and academic and scholarly content. The editors make every effort to give a decision on manuscripts as soon as possible.Authors submitting a manuscript do so on the understanding that if it is accepted for publication, copyright in the article, including the right to reproduce the article in all forms and media, shall be assigned exclusively to the Publisher. The transfer of copyright does not take effect until the manuscript is accepted for publication.
When supplying your final article please submit your manuscript electronically using Microsoft Word.Preparation of copy. Manuscripts must be typed in journal style on one side only of the paper (preferably A4 or 81-2 in _ 11 in), double spaced (including notes and references), with margins of at least 1 in. Essential notes should be indicated by superscript figures in the text and collected in a single section placed before the references under a heading 'Notes'. Tables and figures should be attached on separate sheets at the end of the manuscript: their position should be indicated in the text. A short abstract should be included at the head of the paper.Citations in the text should read thus: Jones (1998), Jones and Jones (1998), or (Jones & Jones, 1998), Jones, Anderson, and Douglas (1998) or (Jones, Anderson, & Douglas, 1998). For 2-5 authors all authors are to be listed at the first citation. At subsequent citations use first author et al. When there are more than 5 authors, first author et al. should be used throughout the text.
The list of references should be arranged alphabetically by authors' names and should be as full as possible.References should be listed in the following style:
Innes, J., Mitchell, F., Sinclair, D. (2000). Activity-based costing in the UK's largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.Fairclough, N. (2003). Analysing Discourse: Textual Analysis for Social Research. London: Routledge.
Ritchie, J. (1991). Enterprise cultures: a frame analysis. In R. Burrows (Ed.), Deciphering The Enterprise Culture (pp. 17-34). London: Routledge.Cohen, D., Dey, A., Lys, T. (2004). Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (Working Paper, Northwestern University), available on the internet at http://papers.ssrn.com/so13/papers/cfm?abstract_id=56892l. Accessed 13.03.08.
Proofs. One set of page proofs in PDF format will be sent by e-mail to the corresponding author (if we do not have an e-mail address then paper proofs will be sent by post). Elsevier now sends PDF proofs which can be annotated; for this you will need to download Adobe Reader version 7 available free from http://www.adobe.com/products/acrobat/readstep2.html. Instructions on how to annotate PDF files will accompany the proofs. The exact system requirements are given at the Adobe site: http://www.adobe.com/products/acrobat/acrrsystemreqs.html#70win.If you do not wish to use the PDF annotations function, you may list the corrections (including replies to the Query Form) and return to Elsevier in an e-mail. Please list your corrections quoting line number. If, for any reason, this is not possible, then mark the corrections and any other comments (including replies to the Query Form) on a printout of your proof and return by fax, or scan the pages and e-mail, or by post.Please use this proof only for checking the typesetting, editing, completeness and correctness of the text, tables and figures. Significant changes to the article as accepted for publication will only be considered at this stage with permission from the Editor. We will do everything possible to get your article published quickly and accurately. Therefore, it is important to ensure that all of your 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. No payments are made to authors.
Copyright and offprints. It is the policy of Elsevier that authors need not obtain permission in the following cases only: (1) to use their original figures or tables in their future work; (2) to make copies of their papers for use in their classroom teaching; and (3) to include their papers as part of their dissertations. In consideration for the assignment of copyright, the corresponding author, at no cost, will be provided with a PDF file of the article via e-mail or, alternatively, 25 free paper offprints. 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.Additional paper offprints can be ordered by the authors. An order form with prices will be sent to the corresponding author.
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