期刊名称：ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL ISSN： 0951-3574 出版频率： Bi-monthly 出版社： EMERALD GROUP PUBLISHING LTD, HOWARD HOUSE, WAGON LANE, BINGLEY, ENGLAND, W YORKSHIRE, BD16 1WA   出版社网址： http://www.emeraldinsight.com/ 期刊网址： http://www.emeraldinsight.com/journals.htm?issn=0951-3574 影响因子： 1.911(2015年) 1.188(2014年) 1.101(2013年) 0.922 (2012年) 主题范畴： BUSINESS, FINANCE 期刊简介(About the journal)    投稿须知(Instructions to Authors)    编辑部信息(Editorial Board)    About the journal Editorial objectives The Accounting, Auditing & Accountability Journal is dedicated to the advancement of accounting knowledge and provides a forum for the publication of high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments. It therefore encourages critical analysis of policy and practice in these areas. Analysis could explore policy alternatives and provide new perspectives for the accounting discipline. The problems of concern are international (in varying degree) and may have differing cultural, social and institutional structures. Analysis can be international, national or organization specific. It can be from a single, multi- or inter-disciplinary perspective. Editorial criteria Major criteria used to evaluate papers are: Subject matter: must be of importance to the accounting discipline Research question: must fall within the journal's scope Research: well designed and executed Presentation: well written and conforming to the journal's style Coverage Alternative explanations for observed practice Critical and historical perspectives on current issues and problems Field study based theory development Limitations in present accounting measurement Political influences on policy making Social and political aspects of accounting standards The broadening scope of the reporting constituency Topicality By encouraging debate about the philosophies and traditions which underpin the profession, the journal offers detailed analysis and critical assessment of current practice, discusses the implications of new policy alternatives and explores the impact of accountancy on the socio-economic and political environment. Key benefits The broad scope of the journal and its serious treatment of contemporary issues in the light of historical, philosophical and traditional constraints creates a broad relevance within the profession. Already internationally regarded as a leading journal in its field, AAAJ challenges conventional wisdom, explores alternatives and offers new perspectives for the accounting discipline Key journal audiences Accounting and management researchers Accountants, administrators and management in public and private sector organizations Accounting and auditing policy makers Undergraduate and postgraduate students Accounting, Auditing & Accountability Journal welcomes submissions of both research papers and creative writing. Creative writing in the form of poetry and short prose pieces are edited for the Literature and Insights Section only and do not undergo the refereeing procedures required for all research papers published in the main body of AAAJ. Accounting, Auditing & Accountability Journal is ranked in: SCOPUS Current Contents®/Social and Behavioral Sciences Journal Citation Reports/ Social Sciences Edition Social Sciences Citation Index® ERA (A*) ABS (3) ABDC (A) CNRS France (3) FNEGE France (3) JOURqual Germany (3) ESSEC France (1) AERES France BFI Denmark (2) NSD Norway (1) Accounting, Auditing & Accountability Journal is indexed and abstracted by: The British Library Cabell's Directory of Publishing Opportunities in Accounting, Economics and Finance EBSCO Emerald Management Reviews International Bibliography of the Social Sciences - Economics OCLC - Electronic Collections Online PROQUEST The Author's Guide to Accounting and Financial Reporting Publications  To find out the usage statistics for this journal please email the publisher For the latest information on Emerald's Accounting and Finance journals, follow us on Twitter at: http://www.twitter.com/EmeraldAccFin   Accounting, Auditing & Accountability Journal is available as part of an online subscription to the Emerald Accounting, Finance & Economics eJournals Collection. For more information, please email collections@emeraldinsight.com or visit the Emerald Accounting, Finance & Economics eJournals Collection page. This journal is a member of and subscribes to the principles of the Committee on Publication Ethics. Instructions to Authors Submit to the journal Submissions to Accounting, Auditing & Accountability Journal are made using ScholarOne Manuscripts, the online submission and peer review system. Registration and access is available at http://mc.manuscriptcentral.com/aaaj. Full information and guidance on using ScholarOne Manuscripts is available at the Emerald ScholarOne Manuscripts Support Centre: http://msc.emeraldinsight.com. Registering on ScholarOne Manuscripts If you have not yet registered on ScholarOne Manuscripts, please follow the instructions below: Please log on to: http://mc.manuscriptcentral.com/aaaj Click on Create Account Follow the on-screen instructions, filling in the requested details before proceeding Your username will be your email address and you have to input a password of at least 8 characters in length and containing two or more numbers Click Finish and your account has been created. Submitting an article to Accounting, Auditing & Accountability Journal on ScholarOne Manuscripts Please note: You must include the structured abstract on both the title page and in the original manuscript file. Please log on to Accounting Research Journal at http://mc.manuscriptcentral.com/aaaj with your username and password. This will take you through to the Welcome page (To consult the Author Guidelines for this journal, click on the Home Page link in the Resources column) Click on the Author Centre button Click on the submit a manuscript link which will take you through to the Manuscript Submission page Complete all fields and browse to upload your article When all required sections are completed, preview your .pdf proof Submit your manuscript Review process Each paper is reviewed by the editor and, if it is judged suitable for this publication, it is then sent to at least two independent referees for double blind peer review. Based on their recommendation, as well as consultation between relevant Editorial Board members the editor then decides whether the paper should be accepted as is, revised or rejected. Copyright Articles submitted to the journal should not have been published before in their current or substantially similar form, or be under consideration for publication with another journal. Please see Emerald's originality guidelines for details. Use this in conjunction with the points below about references, before submission i.e. always attribute clearly using either indented text or quote marks as well as making use of the preferred Harvard style of formatting. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify the publisher against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of the publisher unless otherwise agreed. The editor may make use of iThenticate software for checking the originality of submissions received. Please see our press release for further details. Permissions Prior to article submission, authors should clear permission to use any content that has not been created by them.  Failure to do so may lead to lengthy delays in publication.  Emerald is unable to publish any article which has permissions pending.  The rights Emerald require are: Non-exclusive rights to reproduce the material in the article or book chapter. Print and electronic rights. Worldwide English language rights. To use the material for the life of the work (i.e. there should be no time restrictions on the re-use of material e.g. a one-year licence). When reproducing tables, figures or excerpts (of more than 400 words) from another source, it is expected that: Authors obtain the necessary written permission in advance from any third party owners of copyright for the use in print and electronic formats of any of their text, illustrations, graphics, or other material, in their manuscript.  Permission must also be cleared for any minor adaptations of any work not created by them. If an author adapts significantly any material, the author must inform the copyright holder of the original work. Authors obtain any proof of consent statements Authors must always acknowledge the source in figure captions and refer to the source in the reference list. Authors should not assume that any content which is freely available on the web is free to use.  Authors should check the website for details of the copyright holder to seek permission for re-use. Emerald is a member of the STM Association and participates in the reciprocal free exchange of material with other STM members.  This may mean that in some cases, authors do not need to clear permission for re-use of content. If so, please highlight this upon submission. For more information and additional help, please follow the Permissions for your Manuscript guide. COPE (Committee on Publication Ethics) All of Emerald’s journals benefit from COPE membership (see: http://www.publicationethics.org/). COPE provides advice to editors and publishers on all aspects of publication ethics and, in particular, how to handle cases of research and publication misconduct. This means that Emerald adheres to high ethical standards in publishing. Emerald Literati Network Editing Service The Emerald Literati Network can recommend, via our Editing Service, a number of freelance copy editors, all themselves experienced authors, to contributors who wish to improve the standard of English in their paper before submission. This is particularly useful for those whose first language is not English. Final submission Authors should note that proofs are not supplied prior to publication. The manuscript will be considered to be the definitive version of the article. The author must ensure that it is complete, grammatically correct and without spelling or typographical errors. Before submitting, authors should check their submission completeness using the available Article Submission Checklist. Manuscript requirements Please prepare your manuscript before submission, using the following guidelines: Format All files should be submitted as a Word document Article Length Articles should be between 6000 and 12000 words in length. Article Title A title of not more than eight words should be provided. Article Title Page An Article Title Page should be submitted alongside each individual article using the template provided. This should include: Article Title Author Details (see below) Acknowledgements Author Biographies Structured Abstract (see below) Keywords (see below) Article Classification (see below) Author Details Details should be supplied on the Article Title Page including: Full name of each author Affiliation of each author, at time research was completed Where more than one author has contributed to the article, details of who should be contacted for correspondence E-mail address of the corresponding author Brief professional biography of each author. Structured Abstract Authors must supply a structured abstract on the Article Title Page, set out under 4-7 sub-headings (see our "How to... write an abstract" guide for practical help and guidance): Purpose (mandatory) Design/methodology/approach (mandatory) Findings (mandatory) Research limitations/implications (if applicable) Practical implications (if applicable) Social implications (if applicable) Originality/value (mandatory) Maximum is 250 words in total (including keywords and article classification, see below). Keywords Please provide up to 10 keywords on the Article Title Page, which encapsulate the principal topics of the paper (see our "How to... ensure your article is highly downloaded" guide for practical help and guidance on choosing search-engine friendly keywords). Whilst we will endeavour to use submitted keywords in the published version, all keywords are subject to approval by Emerald’s in house editorial team and may be replaced by a matching term to ensure consistency. Article Classification Categorize your paper on the Article Title Page, under one of these classifications: Research paper Viewpoint Technical paper Conceptual paper Case study Literature review General review. Headings Headings must be concise, with a clear indication of the distinction between the hierarchy of headings. The preferred format is for first level headings to be presented in bold format and subsequent sub-headings to be presented in medium italics. Notes/Endnotes Notes or Endnotes should be used only if absolutely necessary and must be identified in the text by consecutive numbers, enclosed in square brackets and listed at the end of the article. Research Funding Authors must declare all sources of external research funding in their article and a statement to this effect should appear in the Acknowledgements section. Authors should describe the role of the funder or financial sponsor in the entire research process, from study design to submission. Figures All Figures (charts, diagrams, line drawings, web pages/screenshots, and photographic images) should be submitted in electronic form. All Figures should be of high quality, legible and numbered consecutively with arabic numerals. Graphics may be supplied in colour to facilitate their appearance on the online database. Figures created in MS Word, MS PowerPoint, MS Excel, Illustrator should be supplied in their native formats. Electronic figures created in other applications should be copied from the origination software and pasted into a blank MS Word document or saved and imported into an MS Word document or alternatively create a .pdf file from the origination software. Figures which cannot be supplied in as the above are acceptable in the standard image formats which are: .pdf, .ai, and .eps. If you are unable to supply graphics in these formats then please ensure they are .tif, .jpeg, or .bmp at a resolution of at least 300dpi and at least 10cm wide. To prepare web pages/screenshots simultaneously press the "Alt" and "Print screen" keys on the keyboard, open a blank Microsoft Word document and simultaneously press "Ctrl" and "V" to paste the image. (Capture all the contents/windows on the computer screen to paste into MS Word, by simultaneously pressing "Ctrl" and "Print screen".) Photographic images should be submitted electronically and of high quality. They should be saved as .tif or .jpeg files at a resolution of at least 300dpi and at least 10cm wide. Digital camera settings should be set at the highest resolution/quality possible. Tables Tables should be typed and included in a separate file to the main body of the article. The position of each table should be clearly labelled in the body text of article with corresponding labels being clearly shown in the separate file. Ensure that any superscripts or asterisks are shown next to the relevant items and have corresponding explanations displayed as footnotes to the table, figure or plate. References References to other publications must be in Harvard style and carefully checked for completeness, accuracy and consistency. This is very important in an electronic environment because it enables your readers to exploit the Reference Linking facility on the database and link back to the works you have cited through CrossRef. You should cite publications in the text: (Adams, 2006) using the first named author's name or (Adams and Brown, 2006) citing both names of two, or (Adams et al., 2006), when there are three or more authors. At the end of the paper a reference list in alphabetical order should be supplied: For books Surname, Initials (year), Title of Book, Publisher, Place of publication. e.g. Harrow, R. (2005), No Place to Hide, Simon & Schuster, New York, NY. For book chapters Surname, Initials (year), "Chapter title", Editor's Surname, Initials, Title of Book, Publisher, Place of publication, pages. e.g. Calabrese, F.A. (2005), "The early pathways: theory to practice – a continuum", in Stankosky, M. (Ed.), Creating the Discipline of Knowledge Management, Elsevier, New York, NY, pp. 15-20. For journals Surname, Initials (year), "Title of article", Journal Name, volume, number, pages. e.g. Capizzi, M.T. and Ferguson, R. (2005), "Loyalty trends for the twenty-first century", Journal of Consumer Marketing, Vol. 22 No. 2, pp. 72-80. For published conference proceedings Surname, Initials (year of publication), "Title of paper", in Surname, Initials (Ed.), Title of published proceeding which may include place and date(s) held, Publisher, Place of publication, Page numbers. e.g. Jakkilinki, R., Georgievski, M. and Sharda, N. (2007), "Connecting destinations with an ontology-based e-tourism planner", in Information and communication technologies in tourism 2007 proceedings of the international conference in Ljubljana, Slovenia, 2007, Springer-Verlag, Vienna, pp. 12-32. For unpublished conference proceedings Surname, Initials (year), "Title of paper", paper presented at Name of Conference, date of conference, place of conference, available at: URL if freely available on the internet (accessed date). e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at: http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007). For working papers Surname, Initials (year), "Title of article", working paper [number if available], Institution or organization, Place of organization, date. e.g. Moizer, P. (2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March. For encyclopedia entries (with no author or editor) Title of Encyclopedia (year) "Title of entry", volume, edition, Title of Encyclopedia, Publisher, Place of publication, pages. e.g. Encyclopaedia Britannica (1926) "Psychology of culture contact", Vol. 1, 13th ed., Encyclopaedia Britannica, London and New York, NY, pp. 765-71. (For authored entries please refer to book chapter guidelines above) For newspaper articles (authored) Surname, Initials (year), "Article title", Newspaper, date, pages. e.g. Smith, A. (2008), "Money for old rope", Daily News, 21 January, pp. 1, 3-4. For newspaper articles (non-authored) Newspaper (year), "Article title", date, pages. e.g. Daily News (2008), "Small change", 2 February, p. 7. For electronic sources If available online, the full URL should be supplied at the end of the reference, as well as a date that the resource was accessed. e.g. Castle, B. (2005), "Introduction to web services for remote portlets", available at: http://www-128.ibm.com/developerworks/library/ws-wsrp/ (accessed 12 November 2007). Standalone URLs, i.e. without an author or date, should be included either within parentheses within the main text, or preferably set as a note (roman numeral within square brackets within text followed by the full URL address at the end of the paper). Editorial Board Editors Professor James Guthrie Macquarie University, Australia james.guthrie@mq.edu.au Professor Lee D Parker Division of Business, School of Commerce, University of South Australia, City West Campus, GPO Box 2471, Adelaide, SA 5001, Australia aaaj@unisa.edu.au Editorial Assistants Gloria Parker, School of Commerce, University of South Australia, Australia Julz Stevens, Knowledge Research Pty Ltd, Australia Associate Editors Professor Jan Bebbington, University of St Andrews, UK Professor Jane Broadbent, Royal Holloway, University of London, UK Professor Garry Carnegie, RMIT University, Australia Professor Jesse Dillard, Portland State University, USA Professor Timothy J Fogarty, Case Western Reserve University, USA Professor Kerry Jacobs, University of New South Wales, Australia Emeritus Professor Richard Laughlin, Kings College, London, UK Professor Sue Llewellyn, Manchester Buisness School, UK Professor Brendan O'Dwyer, Universiteit van Amsterdam, Netherlands Professor Jeffrey Unerman, Royal Holloway, University of London, UK Literary Editor Dr Steve Evans Department of English & Cultural Studies, Flinders University, Australia steve.evans@flinders.edu.au Managing Editor Katie Spike Kspike@emeraldinsight.com Publisher Andrew Smith agsmith@emeraldinsight.com Executive Editorial Board Professor David Cooper, University of Alberta, Canada Professor Rob Gray, University of St Andrews, UK Professor John Holland, University of Glasgow, UK Professor Trevor Hopper, University of Sussex, UK Professor Irvine Lapsley, The University of Edinburgh, UK Professor Tom Lee, St Andrews University, UK Professor Kenneth A Merchant, University of Southern California, USA Professor Hiroshi Okano, Osaka City University, Japan Associate Professor Chris Poullaos, University of Sydney, Australia Professor Christine Ryan, Queensland University of Technology, Australia Emeritus Professor Robert Scapens, Manchester Business School, UK Professor Pauline Weetman, University of Edinburgh, UK Editorial Advisory Board Professor Christopher Carter, University of Newcastle, UK Dr Gloria Agyemang, Royal Holloway, University of London, UK Associate Professor Jane Andrew, The University of Sydney, Australia Professor Marcia Annisette, York University, Canada Professor Richard Baker, Adelphi University, USA Professor Vivien Beattie, Lancaster University, UK Associate Professor Gordon Boyce, La Trobe University, Australia Professor Niamh Brennan, University College Dublin, Ireland Professor Judy Brown, Victoria University of Wellington, New Zealand Professor Nola Buhr, University of Saskatchewan, Canada Professor John Burns, University of Exeter, UK Professor Roger Burritt, University of South Australia, Australia Professor David Campbell, Newcastle University, UK Professor Tyrone Carlin, University of Sydney, Australia Professor Salvador Carmona, Instituto de Empresa, Spain Professor Nieves Carrera, Instituto de Empresa, Spain Associate Professor Charles H. Cho, ESSEC Business School, France Associate Professor Mark Christensen, Southern Cross University, Australia Honorary Professor Paul Collier, Deakin University, Australia Professor David Collison, University of Dundee, UK Professor Stuart Cooper, Bristol University, UK Professor Christine Cooper, Strathclyde University, UK Professor Russell Craig, Victoria University, Australia Professor Suresh Cuganesan, University of Sydney, Australia Professor Jane Davison, Royal Holloway, University of London, UK Professor Charl de Villiers, The University of Waikato, New Zealand and University of Pretoria, South Africa Dr John Dumay, University of Sydney, Australia Associate Professor Sylvain Durocher, University of Ottawa, Canada Professor Lisa Evans, University of Stirling, UK Dr John Ferguson, University of Strathclyde, UK Emeritus Professor Richard Fleischman, John Carroll University (Emeritus), USA Associate Professor Clinton Free, University of New South Wales, Australia Professor Martin Freedman, Towson University, USA Professor Warwick Funnell, University of Kent, UK Professor Sonja Gallhofer, University of Glasgow, UK Professor Yves Gendron, Université Laval, Canada Professor Andrew Goddard, University of Southampton, UK Professor Carlos Larrinaga Gonzalez, Universidad de Burgos, Spain Associate Professor Cameron Graham, York University, Canada Professor Jim Haslam, University of Newcastle, UK Professor Kathryn Haynes, Newcastle University Business School, UK Professor Christine Helliar, University of South Australia, Australia Associate Professor Kathleen Herbohn, University of Queensland, Australia Professor Chung Lai Hong, Nanyang Technological University, Singapore Professor Zahirul Hoque, La Trobe University, Australia Professor Christopher Humphrey, Manchester Buisness School, UK Professor Noel Hyndman, Queen's University, Belfast, UK Professor Helen Irvine, Queensland University of Technology, Australia Professor Ingrid Jeacle, University of Edinburgh, UK Professor Mike Jones, University of Bristol, UK Professor Rania Kamla, Heriot-Watt University, UK Professor Linda Kirkham, Robert Gordon University, UK Professor Katsuhiko Kokubu, Kobe University, Japan Professor Kim Langfield-Smith, Monash University, Australia Professor Cheryl Lehman, Hofstra University, USA Associate Professor Margaret Lightbody, University of South Australia, Australia Associate Professor Sumit Lodhia, University of South Australia, Australia Professor Alan Lowe, Aston University, UK Associate Professor Maria Martensson-Hansson, Stockholm University, Sweden Professor Ken McPhail, La Trobe University, Australia Professor Cheryl McWatters, University of Ottawa, Canada Dr Doris Merkl-Davies, Bangor University, UK Professor Dr Martin Messner, University of Innsbruck, Austria Professor Lokman Mia, Griffith University, Australia Professor Markus J Milne, University of Canterbury, New Zealand Professor Danielle Morin, HEC Montreal, Canada Professor Jan Mouritsen, Copenhagen Business School, Denmark Professor Christopher Napier, Royal Holloway, University of London, UK Professor Dean Neu, York University, Canada Professor Hanne Norreklit, University of Aarhus, Denmark Professor Deryl Northcott, Auckland University of Technology, New Zealand Professor Richard Petty, Macquarie University, Australia Associate Professor Brad Potter, University of Melbourne, Australia Professor David Power, University of Dundee, UK Professor Paolo Quattrone, The University of Edinburgh, UK Associate Professor Vaughan Radcliffe, University of Western Ontario, Canada Professor John Roberts, University of Sydney, Australia Professor Robin Roslender, University of Dundee, UK Professor Manabu Sakaue, Hosei University, Japan Professor Massimo Sargiacomo, University G.d'Annunzio of Chieti-Pescara, Italy Professor Norio Sawabe, Kyoto University, Japan Professor Stefan Schaltegger, Leuphana University Lüneburg, Germany Professor Prem Sikka, University of Essex, UK Professor Peter Skaerbaek, Copenhagen Business School, Denmark Professor Jill Solomon, Henley Business School, UK Professor Crawford Spence, The University of Warwick, UK Associate Professor Ileana Steccolini, Bocconi University, Italy Professor Ian Thomson, University of Strathclyde, UK Professor Carol Tilt, Flinders University, Australia Professor Mathew Tsamenyi, University of Birmingham, UK Professor Stuart Turley, Manchester Buisness School, UK Professor Thomas Tyson, St John Fisher College, USA Professor Stephen Walker, The University of Edinburgh, UK Professor Paul Williams, North Carolina State University, USA Associate Professor Prem Yapa, RMIT University, Australia Professor Joni Young, University of New Mexico, USA