General

Papers should be as brief as possible consistent with the journal’s objective. In order to ensure an anonymous review, authors should not identify themselves directly or indirectly.  Experience has shown that papers which have already benefited from critical comment from colleagues at seminars or at conferences have a much better chance of acceptance.The submitted version of the paper should be emailed as a word document to [email protected]

Presentation

A cover page should show the title of the paper, the author’s name, title and affiliation, and any acknowledgements.  The title of the paper, but not the author’s name, should appear on the first page of the text.  An Abstract of 150-250 words should be provided on a separate page immediately preceding the text. The paper should be word processed as a Microsoft Word document in Times New Roman 12 point font and double-spaced

Tables and Figures

Each table and figure should bear a number and a title and should be referred to in the text.  Sources should be clearly stated.

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 be used in book reviews.

References

References should be listed at the end of the paper and referred to in the text as, for example, (Duval, 1997, p. 124).  Wherever appropriate, the reference should include a page or chapter number.  Only works cited in the paper 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. ‘Richardson (1996, p. 36) states……’

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 works by the same author should be listed in chronological order of publication. Some examples are:

Ekman, P., Friesen, W.V. and Ellsworth, P. (1972), Emotion in the Human Face, Pergamon Press, New York.

Smith, M., Taffler, R. and White, L., (2002), “Cartoon Graphics in the Communication of Accounting Information for Management Decision Making”, Journal of Applied Management Accounting Research, Winter, 1(1): pp. 33-54.

Style and Spelling

Abbreviations should be written as, for example, FASB and not F.A.S.B. Words such as ‘realise’ should be spelt with an ‘s’ and not a ‘z’.  Single quotations marks should be used, not double.

Mathematical Notation

Mathematical notation should be used only where its rigour and precision are indispensable, and authors should explain in narrative form the principal operations performed.  Such notation should be avoided in footnotes.  Equations should be numbered in parentheses, flush with the right-hand margin.