Guide for Authors
Accounting
Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting,
business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment,
and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession.
Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum's main areas of interest are:
accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and
environmental; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed
articles, notes and comments, and an invaluable book review section.
Contact Details for Submission
All
authors please send your original manuscript to Glen Lehman, Editor, Accounting Forum, School of Accounting,University of South Australia,
GPO Box 2471, Adelaide SA 5001, Australia (e-mail:
Glen.Lehman@ unisa.edu.au). Four copies of the manuscript, including
one set of highquality original illustrations, suitable for direct reproduction, should be submitted. (Copies of the illustrations are
acceptable for the other sets of manuscripts, as long as the quality permits refereeing.) In the case of manuscripts reporting on field
surveys of experiments, two copies of the instrument (questionnaire, case, interview plan or the like) should be submitted.
Additional Submission Details
It is essential to give a fax number and e-mail address when submitting a manuscript.
Articles must be written in good English. Submission of an article implies that the work has not been published previously (except in
the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere,
and 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out, and that, if accepted, it will not be published elsewhere in the same form, in English or in any other language, without the written
consent of the Publisher. Upon acceptance of an article, Authors will be asked to transfer copyright (for more information on copyright
see
http://www.elsevier.com/copyright). This transfer will ensure the widest possible dissemination of information. A letter
will be sent to the corresponding Author confirming receipt of the manuscript. A form facilitating transfer of copyright will be provided.
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: permissions@elsevier.com. Requests may also be completed on-line
via the Elsevier homepage (
http://www.elsevier.com/locate/permissions).
Ethics in publishing
For information on Ethics in publishing and Ethical guidelines for journal publication
see
http://www.elsevier.com/publishingethics and
http://www.elsevier.com/ethicalguidelines.
Conflict of interest
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.
Submission declaration
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), 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.
Changes to authorship
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.
Copyright
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). Acceptance of the agreement will ensure the widest possible dissemination of information.
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.
Retained author rights
As an author you (or your employer or institution) retain certain rights; for details
you are referred to:
http://www.elsevier.com/authorsrights.
Role of the funding source
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.
Funding body agreements and
policies
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.
Language and language services
Please write your text in good English (American or British usage is accepted,
but not a mixture of these). Authors who require information about language editing and copyediting services pre- and post-submission
please visit
http://webshop.elsevier.com/languageservices
or our customer support site at
http://support.elsevier.com
for more information.
Submission
Please submit your article via
http://ees.elsevier.com/accfor
Referees
Please submit, with the manuscript, the names, addresses and e-mail addresses of three potential
referees. Note that the editor retains the sole right to decide whether or not the suggested reviewers are used.
Use of wordprocessing software
It is important that the file be saved in the native format of the wordprocessor
used. The text should be in single-column format. Keep the layout of the text as simple as possible. Most formatting codes will be removed
and replaced on processing the article. In particular, do not use the wordprocessor's options to justify text or to hyphenate words.
However, do use bold face, italics, subscripts, superscripts etc. When preparing tables, if you are using a table grid, use only one
grid for each individual table and not a grid for each row. If no grid is used, use tabs, not spaces, to align columns. The electronic
text should be prepared in a way very similar to that of conventional manuscripts (see also the Guide to Publishing with Elsevier:
http://www.elsevier.com/guidepublication).
Note that source files of figures, tables and text graphics will be required whether or not you embed your figures in the text. See also
the section on Electronic artwork.
To avoid unnecessary errors you are strongly advised to use the 'spell-check' and 'grammar-check'
functions of your wordprocessor.
Article structure
Subdivision - numbered
sections
Divide your article into clearly defined and numbered sections. Subsections should be numbered 1.1 (then 1.1.1,
1.1.2, ...), 1.2, etc. (the abstract is not included in section numbering). Use this numbering also for internal cross-referencing: do
not just refer to 'the text'. Any subsection may be given a brief heading. Each heading should appear on its own separate line.
Introduction
State the objectives of the work and provide an adequate background, avoiding a detailed literature
survey or a summary of the results.
Theory/calculation
A Theory section should extend, not
repeat, the background to the article already dealt with in the Introduction and lay the foundation for further work. In contrast, a
Calculation section represents a practical development from a theoretical basis.
Results
Results
should be clear and concise.
Discussion
This should explore the significance of the results
of the work, not repeat them. A combined Results and Discussion section is often appropriate. Avoid extensive citations and discussion
of published literature.
Conclusions
The main conclusions of the study may be presented
in a short Conclusions section, which may stand alone or form a subsection of a Discussion or Results and Discussion section.
Appendices
If there is more than one appendix, they should be identified as A, B, etc. Formulae and equations
in appendices should be given separate numbering: Eq. (A.1), Eq. (A.2), etc.; in a subsequent appendix, Eq. (B.1) and so on. Similarly
for tables and figures: Table A.1; Fig. A.1, etc.
Vitae
Include in the manuscript a short
(maximum 100 words) biography of each author, along with a passport-type photograph accompanying the other figures.
Essential title page 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 telephone and fax 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.
Abstract
A concise and factual abstract is
required. The abstract should state briefly the purpose of the research, the principal results and major conclusions. An abstract is
often presented separately from the article, so it must be able to stand alone. For this reason, References should be avoided, but if
essential, then cite the author(s) and year(s). Also, non-standard or uncommon abbreviations should be avoided, but if essential they
must be defined at their first mention in the abstract itself.
Highlights
Highlights are
mandatory for this journal. They consist of a short collection of bullet points that convey the core findings of the article and should
be submitted in a separate file in the online submission system. Please use 'Highlights' in the file name and include 3 to 5 bullet points
(maximum 85 characters, including spaces, per bullet point). See
http://www.elsevier.com/highlights for examples.
Keywords
Immediately after the abstract, provide a maximum of 6 keywords, using American spelling and avoiding
general and plural terms and multiple concepts (avoid, for example, 'and', 'of'). Be sparing with abbreviations: only abbreviations firmly
established in the field may be eligible. These keywords will be used for indexing purposes.
Abbreviations
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.
Acknowledgements
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.).
Units
Follow internationally accepted rules and conventions:
use the international system of units (SI). If other units are mentioned, please give their equivalent in SI.
Math
formulae
Present simple formulae in the line of normal text where possible and use the solidus (/) instead of a horizontal
line for small fractional terms, e.g., X/Y. In principle, variables are to be presented in italics. Powers of e are often more conveniently
denoted by exp. Number consecutively any equations that have to be displayed separately from the text (if referred to explicitly in the
text).
Footnotes
Footnotes should be used sparingly. Number them consecutively throughout
the article, using superscript Arabic numbers. Many wordprocessors build footnotes into the text, and this feature may be used. Should
this not be the case, indicate the position of footnotes in the text and present the footnotes themselves separately at the end of the
article. Do not include footnotes in the Reference list.
Table footnotes
Indicate each footnote in a table with a superscript
lowercase letter.
Artwork
Electronic artwork
General
points
• Make sure you use uniform lettering and sizing of your original artwork.
• Save text in illustrations
as 'graphics' or enclose the font.
• Only use the following fonts in your illustrations: Arial, Courier, Times, Symbol.
•
Number the illustrations according to their sequence in the text.
• Use a logical naming convention for your artwork files.
• Provide captions to illustrations separately.
• Produce images near to the desired size of the printed version.
•
Submit each figure as a separate file.
A detailed guide on electronic artwork is available on our website:
http://www.elsevier.com/artworkinstructions
You are urged to visit this site; some excerpts from the detailed information are given here.
Formats
Regardless
of the application used, when your electronic artwork is finalised, please 'save as' or convert the images to one of the following formats
(note the resolution requirements for line drawings, halftones, and line/halftone combinations given below):
EPS: Vector drawings.
Embed the font or save the text as 'graphics'.
TIFF: Color or grayscale photographs (halftones): always use a minimum of 300 dpi.
TIFF: Bitmapped line drawings: use a minimum of 1000 dpi.
TIFF: Combinations bitmapped line/half-tone (color or grayscale): a
minimum of 500 dpi is required.
If your electronic artwork is created in a Microsoft Office application (Word, PowerPoint, Excel)
then please supply 'as is'.
Please do not:
• Supply files that are optimised for screen use (e.g., GIF, BMP, PICT,
WPG); the resolution is too low;
• Supply files that are too low in resolution;
• Submit graphics that are disproportionately
large for the content.
Color artwork
Please make sure that artwork files are in an acceptable
format (TIFF, EPS or MS Office files) and with the correct resolution. If, together with your accepted article, you submit usable color
figures then Elsevier will ensure, at no additional charge, that these figures will appear in color on the Web (e.g., ScienceDirect and
other sites) regardless of whether or not these illustrations are reproduced in color in the printed version.
For color reproduction
in print, you will receive information regarding the costs from Elsevier after receipt of your accepted article. Please indicate
your preference for color: in print or on the Web only. For further information on the preparation of electronic artwork, please see
http://www.elsevier.com/artworkinstructions.
Please note: Because of technical complications which can arise by converting
color figures to 'gray scale' (for the printed version should you not opt for color in print) please submit in addition usable black
and white versions of all the color illustrations.
Figure captions
Ensure that each illustration
has a caption. Supply captions separately, not attached to the figure. A caption should comprise a brief title (
not on the figure
itself) and a description of the illustration. Keep text in the illustrations themselves to a minimum but explain all symbols and abbreviations
used.
Tables
Number tables consecutively in accordance with their appearance in the text.
Place footnotes to tables below the table body and indicate them with superscript lowercase letters. Avoid vertical rules. Be sparing
in the use of tables and ensure that the data presented in tables do not duplicate results described elsewhere in the article.
References
Citation in text
Please ensure that every reference cited in the
text is also present in the reference list (and vice versa). Any references cited in the abstract must be given in full. Unpublished
results and personal communications are not recommended in the reference list, but may be mentioned in the text. If these references
are included in the reference list they should follow the standard reference style of the journal and should include a substitution of
the publication date with either 'Unpublished results' or 'Personal communication'. Citation of a reference as 'in press' implies that
the item has been accepted for publication.
Web references
As a minimum, the full URL should
be given and the date when the reference was last accessed. Any further information, if known (DOI, author names, dates, reference to
a source publication, etc.), should also be given. Web references can be listed separately (e.g., after the reference list) under a different
heading if desired, or can be included in the reference list.
References in a special issue
Please
ensure that the words 'this issue' are added to any references in the list (and any citations in the text) to other articles in the same
Special Issue.
Reference management software
This journal has standard templates available
in key reference management packages EndNote (
http://www.endnote.com/support/enstyles.asp) and Reference Manager (
http://refman.com/support/rmstyles.asp).
Using plug-ins to wordprocessing packages, authors only need to select the appropriate journal template when preparing their article
and the list of references and citations to these will be formatted according to the journal style which is described below.
Reference style
Text: Indicate references by number(s) in square brackets in line with the text.
The actual authors can be referred to, but the reference number(s) must always be given.
Example: '..... as demonstrated [3,6]. Barnaby
and Jones [8] obtained a different result ....'
List: Number the references (numbers in square brackets) in the list in
the order in which they appear in the text.
Examples:
Reference to a journal publication:
[1] J. van der Geer, J.A.J.
Hanraads, R.A. Lupton, The art of writing a scientific article, J. Sci. Commun. 163 (2010) 51–59.
Reference to a book:
[2]
W. Strunk Jr., E.B. White, The Elements of Style, fourth ed., Longman, New York, 2000.
Reference to a chapter in an edited book:
[3] G.R. Mettam, L.B. Adams, How to prepare an electronic version of your article, in: B.S. Jones, R.Z. Smith (Eds.), Introduction
to the Electronic Age, E-Publishing Inc., New York, 2009, pp. 281–304.
Journal abbreviations source
Journal
names should be abbreviated according to
Index Medicus journal abbreviations:
http://www.nlm.nih.gov/tsd/serials/lji.html;
List of title word abbreviations:
http://www.issn.org/2-22661-LTWA-online.php;
CAS (Chemical Abstracts Service):
http://www.cas.org/sent.html.
Supplementary data
Elsevier accepts electronic
supplementary material to support and enhance your scientific research. Supplementary files offer the author additional possibilities
to publish supporting applications, high-resolution images, background datasets, sound clips and more. Supplementary files supplied will
be published online alongside the electronic version of your article in Elsevier Web products, including ScienceDirect:
http://www.sciencedirect.com.
In order to ensure that your submitted material is directly usable, please provide the data in one of our recommended file formats. Authors
should submit the material in electronic format together with the article and supply a concise and descriptive caption for each file.
For more detailed instructions please visit our artwork instruction pages at
http://www.elsevier.com/artworkinstructions.
Submission checklist
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
• Telephone and fax numbers
All necessary files have been uploaded, and contain:
•
Keywords
• All figure captions
• All tables (including title, description, footnotes)
Further considerations
•
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 Identifier
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. The correct format for citing a DOI is shown as follows (example taken from
a document in the journal
Physics Letters B):
doi:10.1016/j.physletb.2010.09.059
When you use the DOI to create URL
hyperlinks to documents on the web, the DOIs are guaranteed never to change.
Proofs
One
set of page proofs (as PDF files) 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) or, a link will be provided in the e-mail so that authors can download the files themselves. Elsevier now
provides authors with PDF proofs which can be annotated; for this you will need to download Adobe Reader version 7 (or higher) available
free from
http://get.adobe.com/reader. Instructions on how to annotate PDF files will accompany the proofs (also given online).
The exact system requirements are given at the Adobe site:
http://www.adobe.com/products/reader/tech-specs.html.
If
you do not wish to use the PDF annotations function, you may list the corrections (including replies to the Query Form) and return them
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 – please let us have all 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.
Offprints
The corresponding
author, at no cost, will be provided with a PDF file of the article via e-mail. For an extra charge, paper offprints can be ordered via
the offprint order form which is sent once the article is accepted for publication. 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 inquiries relating to the submission of articles (including electronic submission) please
visit this journal's homepage. 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 (
http://www.elsevier.com/authorFAQ) and/or contact Customer Support via
http://support.elsevier.com.
