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THE BRITISH ACCOUNTING REVIEW
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Guide for Authors
Electronic submission (preferred) in Microsoft Word of any manuscripts for consideration by BAR should be sent to BAR@gla.ac.uk.
Alternatively,
four hard copies may be sent to:
Ruth Harkin, Editorial Assistant The British Accounting Review Department of Accounting
and Finance 65-73 Southpark Avenue University of Glasgow West Quadrangle Main Building University Avenue GLASGOW
G12 8QQ Tel: +44 (0) 141 330 1939; Fax +44 (0) 141 330 4442
Acceptance 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.
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 by typed in journal style on one side only of the paper (preferably A4 or 8 in x 11in), 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: Brown & Smith (1975), or (Brown & Smith, 1975), or, for
specific quotations, (Brown & Smith, 1975, 63-64). The conventions White (1975a), White (1975b) should be used if more than one publication
by the same author(s) in a particular year is cited. Where there are three authors or more, all names should be given in the first citation;
subsequently use et al. References should be listed in full, alphabetically at the end of the paper in the following style:
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/sol3/papers/cfm?abstract_id=568921. Fairclough, N., 2003. Analysing Discourse: Textual Analysis for Social Research. Routledge,
London. 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. Ritchie, J., 1991. Enterprise cultures: a frame analysis. In:
Burrows, R., (Ed.), Deciphering The Enterprise Culture. Routledge, London, 17-34.
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 been 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 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.
For enquiries relating to the submission of articles (including electronic submission where
available) please visit this journal's homepage at at http://www.elsevier.com/locate/bar. You can track accepted articles
at http://www.elsevier.com/trackarticle and set up e-mail alerts to inform you of when an article's status has changed,
as well as copyright information, frequently asked questions and more.
Contact details for questions arising after acceptance of
an article, especially those relating to proofs, are provided after registration of an article for publication.
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 works; (2) to make copies of their papers for use in their classroom teaching; and (3) to include their
papers as part of their dissertations. 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.
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