Statement of Policy

The Journal of Accounting Education (JAE) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical research studies available to educators and for exchanging ideas and instructional resources that help improve accounting education.

The JAE includes three sections: A Main Articles Section, a Teaching and Educational Notes Section, and a Case Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers will sometimes be published in this section. The Teaching and Educational Notes Section of the JAE provides a forum for presenting short papers on topics of interest to JAE readers. The Teaching and Educational Notes Section also includes instructional resources that are not properly categorized as cases, which are published in a separate Case Section.

From 1 June 2007, JAE will begin accepting online electronic submissions through the 'Elsevier Editorial System' (or EES). It is a web-based system with full online submission, review and status update capabilities. EES allows you to upload files directly from your computer. We encourage all authors to use EES at the following URL when submitting papers to the journal. EES can be accessed at http://ees.elsevier.com/accedu (First time users will need to register).

The Editor provides an initial evaluation of the relevance of all submitted manuscripts. Papers are relevant to the extent that they have the potential for contributing to the accounting education literature. Authors should therefore clearly state the contribution that a manuscript makes to the accounting education literature. Papers that are judged relevant are sent to an associate editor who asks two editorial board members to provide blind reviews. Ad hoc reviewers are sometimes used for manuscripts, especially when a known expert on a paper's topic is not a member of the editorial board.

Reviewers evaluate both the reliability and writing quality of a manuscript. Reviewers also provide another opinion on the relevance or contribution that a manuscript makes to the accounting education literature. Assessing reliability depends on whether a manuscript is empirical or non-empirical. The reliability of empirical papers depends on the research design used, statistical analysis conducted, and whether conclusions and implications being drawn are logically consistent with the results. The reliability of non-empirical papers is generally evaluated on the basis of supporting arguments or quality of instructional materials provided. Manuscripts that describe or present instructional materials should provide some type of assessment that supports the successful prior use of the materials.

Manuscripts that are poorly written have little chance of being accepted for publication in the JAE. Editors and reviewers make suggestions for improving the structure and writing quality of manuscripts, but they cannot, and should not, devote significant time and effort to rewriting manuscripts that are poorly written. Authors are therefore encouraged to have colleagues read and comment on their manuscripts prior to submitting them for publication.

Submission Requirements and Manuscript Format

Submission Requirements:

Authors should submit four copies of their manuscript. Papers reporting the results of empirical studies must also include four copies of any survey instrument or experimental materials. Cases must be accompanied by comprehensive teaching notes. Letters sent to the Editor requesting that a manuscript be reviewed for publication must specifically state that the manuscript has not been previously published and is not currently under review at another journal.

All manuscripts should be sent to James E. Rebele, Journal of Accounting Education, Department of Accounting and Taxation
School of Business, Robert Morris University, 6001 University Boulevard, Moon Township, PA 15108-1189. Inquiries regarding the JAE or manuscripts should be directed to J. Rebele at this address or rebele@rmu.edu.

Manuscript Format:

All manuscripts submitted to the JAE should adhere to the following format and style guidelines.

Title Page: The title page should include (1) the article title, (2) the authors' names, affiliations, mailing addresses, telephone numbers, and e-mail addresses, (3) identification of the corresponding author, (4) a concise running title, and (5) acknowledgements.

Abstract: An abstract not exceeding 150 words should be provided on a separate page following the title page. The specific content of the abstract will depend on the nature of the article, but each abstract should include sufficient information to inform JAE readers of the purpose, findings, implications, classroom use, etc. of the article.

Tables and Figures: Copies of all tables and figures should be placed at the end of the manuscript, with appropriate identification both within the text and on the table or figure. Camera-ready tables, figures, or other artwork must be submitted upon acceptance of the article for publication.

Style and References: Manuscripts should be prepared according to guidelines provided in the Publication Manual of the American Psychological Association, Fourth Edition, 1998. The reference section should be double-spaced and all works cited in the text must be included in the list of references. Journal titles should not be abbreviated and complete information must be provided for each citation.

Sample Journal Reference: Ott, R. L., & Donnelly, D. P. (1999). Practitioners' perceptions of the importance of specific corporate tax knowledge of new hires working in tax. Journal of Accounting Education, 17, 35-50.

Sample Book Reference: Barlow, D. H., Hayes, S. C., & Nelson, R. O. (1984). The scientist practitioner: Research and accountability in clinical and educational settings. New York: Pergamon.

On-line sources: References for materials obtained on-line should include information about the author, publication date, title of article, name of periodical or other publication, and the specific path for retrieval of materials. Refer to the Publication Manual of the American Psychological Association for format guidelines for specific types of references.

Publication Information

Publication Process: Processing of manuscripts accepted for publication is handled through the JAE Editorial Office at Bethlehem, PA. Authors of manuscripts accepted for publication must provide both a hard copy and disk version of the paper. The hard copy and disk version of the manuscript must match exactly.

Page proofs of the article will be sent to the corresponding author. It is important that page proofs be read carefully for any errors. Corrections to page proofs must be minimal, and rewriting of text is not permitted at this stage of the publication process. Corrected page proofs must be returned to the publisher within 48 hours of receipt.

The corresponding author will receive a form for ordering offprints and copies of the journal issue in which the article appears. Twent-five offprints are provided free. To qualify for preproduction rates, all orders for additional offprints must be received before printing.Copyright:

All authors must sign the Transfer of Copyright agreement before an article can be published. This transfer agreement enables Elsevier Ltd to protect the copyrighted material for the authors, but it does not relinquish the author's proprietary rights. The copyright transfer covers the exclusive rights to reproduce and distribute an article, including reprints, photographic reproductions, microform, or any other reproduction of similar nature and translation. The copyright transfer also includes the right to adapt an article for use in conjunction with computer systems and programs, including reproduction or publication in machine-readable form and incorporation in retrieval systems. Authors are responsible for obtaining permission from the copyright holder to reproduce any figures for which copyright exists.