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ACCOUNTING, ORGANIZATIONS AND SOCIETY
An International Journal Devoted to the Behavioural, Organizational & Social Aspects of Accounting

Guide for Authors

Submission of Papers
Authors are requested to submit their original manuscript and figures plus two copies to the Editor-in-Chief of Accounting, Organizations and Society: Anthony G. Hopwood, Said Business School, University of Oxford, Park End Street, Oxford OX1 1HP, UK. Alternatively, authors may submit their manuscripts electronically by sending them via e-mail attachment to aos@sbs.ox.ac.uk.

Submission of a paper implies that it has not been published previously, that it is not under consideration for publication elsewhere, and that if accepted it will not be published elsewhere in the same form, in English or in any other language, without the written consent of the publisher. The contribution of the author(s) should be an original one and should in no way violate any existing copyright, and it should contain nothing of a libellous or scandalous nature.
Types of Contributions
Original papers; review articles; short communications; reports of conferences and meetings; book reviews; letters to the editor; forthcoming meetings; selected bibliography.

Manuscript Preparation
General: Manuscripts must be typewritten, double-spaced with wide margins on one side of white paper. Good quality printouts with a font size of 12 or 10 pt are required. A cover page should give the title of the manuscript, the author's name, position and institutional affiliation, and an acknowledgement, if desired. The title of the manuscript, but not the authors names, should appear on the first page of the text. The corresponding author should be identified (include a Fax number and E-mail address). Full postal addresses must be given for all co-authors on the cover sheet. Authors should consult a recent issue of the journal for style if possible. An electronic copy of the paper should accompany the final version. The Editors reserve the right to adjust style to certain standards of uniformity. Authors should retain a copy of their manuscript since we cannot accept responsibility for damage or loss of papers. Original manuscripts are discarded one month after publication unless the Publisher is asked to return original material after use.

Abstract and Index: Three copies of an abstract not exceeding 80 words should accompany each manuscript submitted. Authors are also asked to supply a maximum of 10 keywords or phrases which will be used for indexing purposes.

Text: Follow this order when typing manuscripts: Title, Authors, Affiliations, Abstract, Keywords, Main text, Acknowledgements, Appendix, References, Vitae, Figure Captions and then Tables. Do not import the Figures or Tables into your text but supply them as separate files. The corresponding author should be identified with an asterisk and footnote. All other footnotes (except for table footnotes) should be identified with superscript Arabic numbers. Footnotes for clarification or elaboration should be used sparingly.

Research Instruments: If the manuscript refers to questionnaires or other research instruments which are not fully reproduced in the text, authors must also submit three copies of the complete research. Because of space limitations, questionnaires and other research instruments sometimes may not be fully reproduced in the published paper. When they are not fully reproduced a note must be inserted in the text of the paper indicating the address from which copies of the complete instrument are available.

References: All publications cited in the text should be present in a list of references following the text of the manuscript. The work should be cited by author's name and year of publication in the body of the text, e.g. (Watson, 1975); or when reference is made to a specific page (Wilkes & Harrison, 1975, p. 21). Where the author's name is included in the text, the name should not be repeated in the reference citation: e.g. "Angrist (1975, p. 79) says...". For identification purposes, the suffix a, b, etc. should follow the date when the bibliography contains more than one work published by an author in a single year. For 2-6 authors, all authors are to be listed at first citation, with "&" separating the last two authors. For more than six authors, use the first six authors followed by et al. In subsequent citations for three or more authors use author et al. in the text. The list of references should be arranged alphabetically by authors' names. The manuscript should be carefully checked to ensure that the spelling of authors names and dates are exactly the same in the text as in the reference list. Each reference should contain full bibliographical details and journal titles should not be abbreviated. References should be given in the following form:

M. Abernathy, & Stoelwinder, J. (1996). The role of professional control in the management of complex organizations. Accounting, Organizations and Society 20, 1-17.
Bowen, D.E., & Schneider, B. (1988). Services, marketing and management: implications for organisational behaviour. In B.M. Straw, & L.L. Cummings, Research in organisational behaviour, vol. 10. Greenwich, CT: JAI Press.
Ericsson, K., & Simon, H. (1984). Protocol analysis. Cambridge, MA: The MIT Press.
Harper, R. (1989). An ethnography of accountants. Ph D Thesis. Department of Sociology, Manchester University.
Users of the ENDNOTE bibliographic system can find a style file which will convert references into Accounting Organizations and Society style at External link http://www.endnote.com/support/enstyles.asp

Illustrations: All illustrations should be provided in camera-ready form, suitable for reproduction (which may include reduction) without retouching. Photographs, charts and diagrams are all to be referred to as "Figure(s)" and should be numbered consecutively in the order to which they are referred. They should accompany the manuscript, but should not be included within the text. All illustrations should be clearly marked on the back with the figure number and the author's name. All figures are to have a caption. Captions should be supplied on a separate sheet at the end of the paper. The author should clearly indicate in the text where he or she would like each figure to be placed.
Line drawings: Good quality printouts on white paper produced in black ink are required. All lettering, graph lines and points on graphs should be sufficiently large and bold to permit reproduction when the diagram has been reduced to a size suitable for inclusion in the journal. Dye-line prints or photocopies are not suitable for reproduction. Do not use any type of shading on computer-generated illustrations.
Photographs: Original photographs must be supplied as they are to be reproduced (e.g. black and white or colour). If necessary, a scale should be marked on the photograph. Please note that photocopies of photographs are not acceptable.
Colour: Authors will be charged for colour at current printing costs.

Tables: Tables should be numbered consecutively and given a suitable caption and each table typed on a separate sheet. Footnotes to tables should be typed below the table and should be referred to by superscript lowercase letters. No vertical rules should be used. Tables should not duplicate results presented elsewhere in the manuscript, (e.g. in graphs). The author should clearly indicate in the text where he or she would like each table to be placed.

Electronic Submission
Authors should submit an electronic copy of the final version of their paper with the final version of the manuscript. The electronic copy should match the hardcopy exactly. Please specify what software was used, including which release, and what computer was used (IBM compatible PC or Apple Macintosh). Always keep a backup copy of the electronic file for reference and safety. Full details of electronic submission and formats can be obtained from External link http://www.elsevier.com/locate/disksub or from Author Services at Elsevier. For manuscript and submission and status inquiries, please contact the Editorial Office thru: aos@sbs.ox.ac.uk.

Proofs
Proofs will be sent to the author (first named author if no corresponding author is identified of multi-authored papers) and should be returned within 48 hours of receipt. Corrections should be restricted to typesetting errors; any others may be charged to the author. Any queries should be answered in full. Please note that authors are urged to check their proofs carefully before return, since the inclusion of late corrections cannot be guaranteed. Proofs are to be returned to the Log-in Department, Elsevier, Stover Court, Bampfylde Street, Exeter, Devon EX1 2AH, UK.

Offprints
Twenty-five offprints will be supplied free of charge. Offprints and copies of the issue 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 (after publication) will incur a 50% surcharge.

Copyright
All authors must sign the "Transfer of Copyright" agreement before the article can be published. This transfer agreement enables Elsevier Ltd to protect the copyrighted material for the authors, but does not relinquish the author's proprietary rights. The copyright transfer covers the exclusive rights to reproduce and distribute the article, including reprints, photographic reproductions, microfilm or any other reproductions of similar nature and translations. This Includes the right to adapt the 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 from the copyright holder permission to reproduce any figures for which copyright exists.
Author Services
For queries relating to the general submission of manuscripts (including electronic text and artwork) and the status of accepted manuscripts, please contact Author Services, Log-in Department, Elsevier, The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK. E-mail: authors@elsevier.co.uk, Fax: +44 (0) 1865 843905, Tel: +44 (0) 1865 843900. Authors can also keep track of the progress of their accepted article through our OASIS system on the Internet. For information on an article go to this Internet page and key in the corresponding author's name and the Elsevier reference number.
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