Submission of Papers
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.

General
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and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher.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).

Electronic format requirements for accepted articles
General points
We accept most wordprocessing formats, but Word, WordPerfect of LaTex is preferred. An electronic version of the text should be submitted together with the final hard copy of the manuscript. The electronic version must match the hardcopy exactly. Always keep a backup copy of the electronic file for reference and safety. Label storage media with you name, journal title, and software used. Save your files using the default extension of the program used. No changes to the accepted version are permissible without the explicit approval of the Editors. Electronic files can be stored on diskette, ZIP-disk or CD (either MS-DOS or Macintosh).

Wordprocessor documents
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. Do not embed ''graphically designed'' equations or tables, but prepare these using the wordprocessor's facility. When preparing tables, if you are using a table grid, use only one grid for each individual table and 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: http://www.elsevier.com/authors). Do not import the figures into the text file but, instead, indicate their approximate locations directly in the electronic text and on the manuscript. See also the section on Preparation of electronic illustrations. To avoid unnecessary errors you are strongly advised to use the ''spellchecker'' function of your wordprocessor. Although Elsevier can process most wordprocessor file formats, should your electronic file prove to be unusable, the article will be typeset from the hardcopy printout.

Preparation of text
Presentation of manuscript
General
Please write your text in good English (American or British usage is accepted, but not a mixture of these). Italics are not to be used for expressions of Latin origin, for example, in vivo, et al., per se. Use decimal points (not commas); use a space for thousands (10 000 and above). Print the entire manuscript on one side of paper only, using double spacing and wide (3 cm) margins. (Avoid full justification, i.e., do not use a constant right-hand margin.) Ensure that each new paragraph is clearly indicated. Present tables and figure captions on separate pages at the end of the manuscript. If possible, consult a recent issue of the journal to become familiar with layout and conventions. Number all pages consecutively. Good quality print-outs with a font size of 12 or 10 pt are required. Provide the following data on the title page (in the order given).

Title. Concise and informative. Titles are often used in information-retrieved 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 Author's 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 is willing to handle correspondence at all stages of refereeing and publication, also post-publication. Ensure the telephone and fax numbers (with country and area code) are provided in addition to the e-mailaddress and the complete postal address.
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 (maximum length 100 words). The abstract should state briefly the purpose of the research, the principal results and major conclusions. An abstract is often presented separate from the article, so it must be able to stand alone. References should therefore be avoided, but if essential, they must be cited in full, without reference to the reference list.
Keywords. Immediately after the abstract, provide a maximum of 6 keywords, 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.
N.B. Acknowledgements. Collate acknowledgements in a separate section at the end of the article and do not, therefore, include them on the title page, as footnote to the title or otherwise.

Arrangement of the article
Subdivision of the article. 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 subsections may be given a brief heading. Each heading on its own separate line.
Text. Follow this order when typing manuscripts: Title, Authors, Affiliations, Abstract, Keywords, Main text, Acknowledgements, Appendix, References, Figure Captions, Tables (and figures) should be kept separate from the rest of the manuscript (see instructions for illustrations below). The corresponding Author should be identified with an asterisk and footnote. All other footnotes (except table footnotes) should be identified with superscript Arabic numerals.
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 forth. Acknowledgements. Place acknowledgements, including information on grants received, before the references, in a separate section, and not as a footnote on the title page. References. See separate section, below.
Vitae. Include in the manuscript a short (maximum 50 words) biography of each Author.

References
Responsibility for the accuracy of bibliographic citations lies entirely with the Authors.
Citations in the 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.
Text. Citations in the text should follow the referencing style used by the American Psychological Association. You are referred to the Publication Manual of the American Psychological Association, Fifth Edition, ISBN 1-55798-790-4, copies of which may be ordered from http://wsw.apa..org/books/4200061. html or APA Order Dept., P.O.B. 2710, Hyattsville, MD 20784, USA or APA, 3 Henrietta Street, London, WC3E 8LU, UK. Details concerning this referencing style can also be found at http://humanities.byu.edu/linguistics/Henrichsen/APA/APA01.html.
List. References should be arranged first alphabetically and then further sorted chronologically if necessary. More than one reference from the same Author(s) in the same year must be identified by the letters ''a'', ''b'', ''c'' etc., placed after the year of publication.

Examples:
Reference to a journal publication: Van der Geer, J., Hanraads, J.A.J., & Lupton, R.A. (2000). The art of writing a scientific article. Journal of Scientific Communications, 163, 51-59.
Reference to a book: Strunk, Jr.,W., & White, E.B. (1979). The elements of style (3rd ed.). New York: Macmillan (Chapter 4).
Reference to a chapter in an edited book: Mettam, G.R., & Adams, L.B. (1994). How to prepare an electronic version of your article. In B.S. Jones, & R.Z. Smith (Eds.), Introduction to the electronic age (pp. 281-304). New York: E-Publishing Inc.

Preparation of illustrations
Preparation of electronic illustrations
Submitting your artwork in an electronic format helps us to produce your work to the best possible standards, ensuring accuracy, clarity and a high level of detail.

General points
_ Always supply high-quality printouts of your artwork, in case conversion of the electronic artwork is problematic.
_ 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, and supply a separate listing of the files and the software used.
_ Provide all illustrations as separate files and as hardcopy printouts on separate sheets.
_ Provide captions to illustrations separately.
_ Produce images near to the desired size of the printed version. Files can be stored on diskette, ZIP-disk or CD (either MS-DOS or Macintosh). 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 are given below.):
EPS: Vector drawings: embed the font or save the text as ''graphics''.
TIFF: Colour or greyscale photographs (halftones): always use a minimum of 300 dpi.
TIFF: Bitmapped line drawings line drawings: use a minimum of 1000 dpi.
TIFF: Combinations bitmapped line/half-tone (colour or greyscale): a minimum of 500 dpi is required.
DOC, XLS, or PPT: If your electronic artwork is created in any of these Microsoft Office applications please supply ''as is''.

Please do not:
_ Supply embedded graphics in your wordprocessor (spreadsheet, presentation) documentation;
_ Supply files that are optimised for screen use (like 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.
Non-electronic illustrations
Provide all illustrations as high-quality printouts,suitable for reproduction (which may include reduction) without retouching. Number illustrations consecutively in the order in which they are referred to in the text. They should accompany the manuscript, but should not be included within the text. Clearly mark all illustrations on the back (or - in case of line drawings - on the lower front side) with the figure number and the author's name and, in cases of ambiguity, the correct orientation. Mark the appropriate position of a figure in the article.

Captions
Ensure that each illustration has a caption. Supply captions on a separate sheet, not attached to the figure. A caption should compromise 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.

Line drawings
Supply high-quality printouts on white paper produced with black ink. The lettering and symbols, as well as other details, should have proportionate dimensions, so as to become illegible or unclear after possible reduction; in general, the figures should be designed for a reduction factor of two to three. The degree of reduction will be determined by the Publisher. Illustrations will not be enlarged. Consider the page format of the journal when designing the illustration. Photocopies are not suitable for reproduction. Do not use any type of shading on computer-generated.

Photographs (halftones)
Please supply original photographs for reproduction, printed on glossy paper, very sharp and with good contrast. Remove non-essential areas of a photograph. Do not mount photographs unless they form part of a composite figure. Where necessary, insert a scale bar in the illustration (not below it), as opposed to giving a magnification factor in the legend. Note that photocopies of photographs are not acceptable.

Colour illustrations
Submit colour illustrations as original photographs, high-quality computer prints or transparencies, close to the size expected in publication, or as 35mmslides. Polaroid colour prints are not suitable. If, together with your accepted article, you submit usable colour figures then Elsevier will ensure, at no additional charge, that these figures will appear in colour on the web (e.g., ScienceDirect and other sites) regardless of whether or not these illustrations are reproduced in colour in the printed version. For colour reproduction in print, you will receive information regarding the costs from Elsevier after receipt of your accepted article. Please indicate your preference for colour in print or on theWeb only.

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 colour figures to ''grey scale'' (for the printed version should you not opt for colour in print) please submit in addition usable black and white versions of all the colour illustrations.

Proofs
When your manuscript is received by the Publisher it is considered to be in its final form. Proofs are not to be regarded as ''drafts''. One set of page proofs in PDF format will be sent by e-mail to the corresponding Author, to be checked for typesetting/editing. No changes in, or additions to, the accepted (and subsequently edited) manuscript will be allowed at this stage. Proofreading is solely your responsibility. A form with queries from the copyeditor may accompany your proofs. Please answer all queries and make any corrections or additions required. Elsevier will do everything possible to get your article corrected and published as quickly and accurately as possible. In order to do this we need your help. When you receive the (PDF) proof of your article for correction, it is important to ensure that all of your corrections are sent back to us in one communication. Subsequent corrections will not be possible, so please ensure your first sending is complete. Note that this does not mean you have any less time to make your corrections, just that only one set of corrections will be accepted.

Offprints
Twenty five offprints will be supplied free of charge. Additional offprints can be ordered at a specially reduced rate using the order form sent to the corresponding author after the manuscript has been accepted. Orders for reprints (produced after publication of an article) will incur a 50% surcharge.