Incorporating Advances in International Accounting

Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to significantly advance our understanding of financial markets, management best-practices, behavioral phenomenon and regulatory policy. Advances in technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. Over the last decade, the meltdown of our financial markets and banking systems twice has spurred a plethora of regulatory reforms. Still, a wide array of unsolved questions continues to plague the accounting profession worldwide. Even as the world appears to grow smaller, nations of the world continue to grapple with ever changing and often inconsistent regulatory environments. Advances in Accounting, incorporating Advances in International Accounting attempts to support thought leadership on a diverse agenda of issues and authors? interests. The mission of AIA remains one of publishing highest quality research and commentary which is relevant to our times.

AIA continues its commitment to the global arena not only by publishing papers with an international perspective, but with this issue incorporating Advances in International Accounting. As never before the citizens of the world as well as the global accounting profession seek ways to re-stablize our economies and mend our bent or broken institutions. AIA continues to champion international forward thinking research.

Manuscripts should be submitted as an e-mail attachment with a single MSWord file containing the complete manuscript (Title, text, figures, tables, appendices, references). Papers pertaining primarily to the United States should be submitted to Philip Reckers at Philip.Reckers@asu.edu. Paper relating to international issues should be submitted to J. Timothy Sale at tim.sale@uc.edu.

All material should be typed double-spaced, single column text. Reference lists, tabular material, and figure legends should be cited in text, but typed on separate sheets. References to the literature are indicated in the text by the authors' names and the year of publication (e.g. Edwards [1999], or [Perez and Kleinschmidt, 1995]). All references should be listed at the end of the paper in alphabetical order. Footnotes to the text are indicated by superior numbers, and are placed at the bottom of the page on which they are cited. An Abstract (Summary) of 150 words or less should be included. Immediately after the abstract, provide keywords, using American spelling. The title page would include the full name(s) of the author(s), with the complete address for proofs and correspondence. Also include e-mail. Please indicate the date of submission on the article cover page to facilitate future revisions.

Manuscript files must be written using Microsoft Word. The article file should include all textual material (text, references, tables, figure captions etc.). The file should follow the general instructions on style/arrangement and, in particular, the reference style of this journal as given in Information for Authors. The file should be double-spaced and should use the wrap-around end-of-line feature, i.e., returns at the end of paragraphs only. Place two returns after every element, such as title, headings, paragraphs, figure and table callouts. Be sure to keep a back-up disk for reference and safety. Number all pages.

Mathematical notation. Use typewritten letters, numbers, and symbols wherever possible. Identify boldface, script letters, etc., the first time they occur. Distinguish between Arabic “1” and the letter “l” and between zero and the letter “O”, capital or lower case, wherever confusion might result.

References:
In the reference section at the back of the manuscript: Please note that only the first word and proper names are capitalized in the title of a cited work. This also applies to the title of the manuscript. Book titles, dissertation titles and other titles are placed in italics as are the names of journals. References must be listed alphabetically by the last name of the first author.

Seal, W. (2006). Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research, 17 (4), 389-408.

Citron, D.B., Taffler, R.J., Uang, J.-Y. (2008). Delays in reporting price-sensitive information: The case of going concern. Journal of Accounting and Public Policy, 27 (1), 19-37.

Book: Steele, L.W. Innovation in Big Business. Elsevier North Holland, New York, 1975, Chap. 1, pp 5-7.

Chapter in edited book: Ayre, R.U., and Shapanka, A. Explicit technological substitution forecasts in long-range input-output models, in Technological Substitution: Forecasting Techniques and Applications, Harold A. Linstone and Devendra Sahal, eds., Elsevier, New York, 1976.

Theses, reports, and other unpublished material: Style as journal article with as much source information as possible.

Internet citations: In addition to the author(s), provide the full URL as well as the date it was accessed.

If there is more than one article by the same authors in the same year, please indicate such by using lower case letters following the year as shown below:

Weber, J.A. (2002a). Using market structure profiles to compare strategic growth opportunities. Industrial Marketing Management, 31, (6), 593-607.

Weber, J.A. (2002b). Managing the marketing budget in a cost-constrained environment. Industrial Marketing Management, 31 (8), 705-717.

Do NOT number references listed in the references at the end of the manuscript and do NOT refer to references by number in the text of the manuscript.

References: In the body of the text:

Campbell (2003) if Campbell is part of the sentence

(Campbell 2003) if Campbell is not part of the sentence

Jones and Ahearne (2004) if there are two authors who are part of the sentence

(Jones & Ahearne 2004) if there are two authors who are not part of the sentence

(Zablan, et. al. 2004) if there are six or more authors, use the first author's name and et. al., or on subsequent use of a reference with three or more authors.

Figures and Tables should be included in the same MS Word file but placed at the end of the manuscript following the references.

Language editing Authors who require information about language editing and copyediting services pre- and post-submission please visit http://www.elsevier.com/wps/find/authorshome.authors/languagepolishing or contact authorsupport@elsevier.com for more information. Please note Elsevier neither endorses nor takes responsibility for any products, goods or services offered by outside vendors through our services or in any advertising

Proofs and offprints,. Authors receive page proofs, which should be proofread, corrected, and returned within 48 hours of receipt. Instructions for ordering offprints are included with proofs.

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