Guide for Authors

The aims of The International Journal of Accounting are to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic.

The Journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording 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 deliberately encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy, and 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 refereeing process.

1. Manuscripts should be submitted to the Editor, Professor A. Rashad Abdel-Khalik, The International Journal of Accounting. Electronic submission is preferable. Submitted manuscripts should be sent to ciera@uiuc.edu. Postal address is University of Illinois, 320 Wohlers Hall, 1206 S. Sixth Street, Champaign, IL 61820, USA.
2. All manuscripts must be typewritten or word processed, double spaced on one side only 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 previously. Authors are responsible for obtaining permission from the copyright owner (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 on the title page.
4. All tables, figures and illustrations should accompany the manuscript on separate sheets. Captions should clearly identify all separate matter, and all figures must be submitted in camera ready copy. All should be called out in text and indication given to location. For example.

TABLE 1 ABOUT HERE

5. 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.
6. References should be cited in the text as follows:

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

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

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

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

7. Upon acceptance the author is to submit one copy of the approved manuscript on a spell-checked IBM compatible, program specific disk to the editor. The accuracy of the disk and proofs is the responsibility of the author. Macintosh submissions are limited to high density disks.


BOOK REVIEW SECTION. 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 shouldfurnish the book review editor with two (2) vopies 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. Send to the Book Review Editor:
Professor Herve Stolowy, 1 Rue de la Liberation, 78351, Jouy-en-Josas, Cedex, France, E-mail stolowy@hec.fr