期刊名称：ACCOUNTING AND BUSINESS RESEARCH
 期刊简介(About the journal)
投稿须知(Instructions to Authors)
编辑部信息(Editorial Board)
About the journal
Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business.
Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.
Presentation should be as elegant and economical as possible, avoiding unnecessary words, numbers or symbols.
Abstracting and indexing
Accounting and Business Research is currently abstracted and indexed in:
- ABI/Inform
- EBSCO (Business Source Premier)
- ISI - Social Science Citation Index (SSCI)
Instructions to Authors
Editorial policy
Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners. Presentation should be as elegant and economical as possible, avoiding unnecessary words, numbers or symbols.
All papers are subject to peer review on a double blind basis, either by members of the Editorial Board, or by invited reviewers of international standing. Reviewers are asked to comment in particular on the contribution, motivation and rigour of the analysis presented in the paper. The editor carries out an initial check that papers submitted comply with the guide for authors and advises authors where a paper has not met the essential criteria. Continuous monitoring of the review process aims at providing timely but informative feedback to authors. Subject to the recommendation of reviewers, research notes and commentaries may be published.
International diversity is welcome, both in the affiliations of the authors and the subject matter of the research. Care is taken in the review process to recognise the international nature of the papers submitted and of the readership.
General
Manuscripts should be in English and consist of original unpublished work not currently being considered for publication elsewhere. The paper should be submitted electronically as Microsoft Word files via e-mail to abr@cch.co.uk. An electronic acknowledgement of receipt will be sent by return.
If you have any problems sending a Word file as an attachment to an e-mail, please send an e-mail to the above address explaining the difficulty.
Experience has shown that papers that have already benefited from critical comment from colleagues at seminars or at conferences have a much better chance of acceptance. Where the paper shares data with another paper, an electronic copy of the other paper must be provided. Authors of accepted papers will also be asked to assign exclusive copyright to the publishers.
Presentation
Each submission should include a cover page in a separate Word file that contains the names, affiliations, and contact details of the author(s). The cover page should include the title of the paper and any acknowledgements to third parties. The main body of the paper should appear in a separate Word file, staring with the title of the paper, but without the author’s name, followed by an abstract of 150-200 words. Keywords (maximum of five) should be inserted immediately following the abstract. The main body of the paper should start on the next page. In order to ensure an anonymous review, authors should endeavour to avoid identifying themselves. Section headings should be numbered using Arabic numerals.
Tables and figures
Each table and figure should bear an Arabic number and a title and should be referred to in the text. Sources should be clearly stated. Sufficient details should be provided in the heading and body of each table and figure to reduce to a minimum the need for the cross-referencing by readers to other parts of the manuscript. Tables, diagrams, figures and charts should be included at the end of the manuscript on separate pages, with their position in the main body of the text being indicated.
Footnotes
Footnotes should be used only in order to avoid interrupting the continuity of the text, and should not be used to excess. They should be numbered consecutively throughout the manuscript with superscript Arabic numerals. They should not normally be used in book reviews.
Mathematics
Authors are asked to use mathematics only if it contributes to the clarity and economy of the article. Where possible, authors should restrict the use of mathematics to an appendix. Equations should be numbered in parentheses, flush with the right hand margin. Authors of mathematically-oriented papers written in Scientific Word or with some other mathematical word processing package are advised to consult with the editor about the format before making a formal submission, in order to avoid technical difficulties later.
References
References should be listed at the end of the paper and referred to in the text as, for example (Zeff, 1980: 24). Wherever appropriate, the reference should include a page or chapter number in the book or journal in question. Only works cited in the article should be included in the list. Citations to institutional works should if possible employ acronyms or short titles. If an author’s name is mentioned in the text it need not be repeated in the citation, e.g. ‘Tippett and Whittington (1995: 209) state…’
In the list of references, titles of journals should omit an initial ‘The’ but should not otherwise be abbreviated. The entries should be arranged in alphabetical order by surname of the first author. Multiple authors should be listed in chronological order of publication, e.g.:
Accounting Standards Steering Committee (1975). The Corporate Report. London: ASC.
Tippett, M. and Whittington, G. (1995). ‘An empirical evaluation of an induced theory of financial ratios’. Accounting and Business Research, 25(3): 208-218.
Watts, R.L. and Zimmerman, J.L. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.
Style and spelling
Abbreviations of institutional names should be written as, for example, FASB and not F.A.S.B.; those of Latin terms should contain stops (thus i.e. not ie). Words such as ‘realise’ should be spelt with an ‘s’, not a ‘z’. Single quotation marks should be used, not double.
Copyright/Reproduction Policy
© 2010 Wolters Kluwer (UK) Ltd. All rights reserved. Apart from fair dealing for the purposes of research or private study or criticism or review, as permitted by the Copyright, Designs and Patents Act 1988, this publication or any part thereof may not be reproduced, stored or transmitted in any form or by any means without the prior permission in writing of The Publisher, Accounting and Business Research, Wolters Kluwer (UK) Limited, 145 London Road, Kingston, Surrey, KT2 6SR. Except that (a) for courses of instruction articles in this issue of Accounting and Business Research may be copied without charge provided that the source and the Institute's copyright are indicated in such reproduction and (b) authors retain their personal right to re-use the material in future collections.
Editorial Board
Professor Pauline Weetman,
Accounting & Finance Group,
University of Edinburgh Business School,
William Robertson Building,
50 George Square,
Edinburgh
EH8 9JY.
E-mail: abr-editor@ed.ac.uk
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