Submission of Articles Authors should submit their article by e-mail in MS Word format to the Editor of Accounting in Europe, Peter Walton (
walton@essec.fr), including an abstract. Original copies of any illustrations should be provided. It will be assumed that the authors will keep a copy of their paper.
Submission of a paper to the journal will be taken to imply that it presents original, unpublished work not under consideration for publication elsewhere. By submitting a manuscript, the authors agree that the copyright has been assigned to the European Accounting Association. All articles will be double blind refereed.
The Manuscript Submissions should be made in the English language. They should be typed in double spacing with wide margins, on one side only of the paper, preferably of A4 size. The manuscript should have a separate cover page, giving the title of the manuscript, the authors' names, positions and institutional affiliations, and an acknowledgement if desired. The title of the manuscript (but not the authors' names) and the abstract (of no more than 200 words) should appear on the first page of the text. Furthermore, to assist objectivity, the author should avoid any reference to himself or herself which would enable identification by referees.
Articles should normally be as concise as possible and preceded by an abstract of not more than 200 words.
Tables and figures should not be inserted in the pages of the manuscript but should be on separate sheets. They should be numbered consecutively in Arabic numerals with a descriptive caption. The desired position in the text for each table and figure should be indicated in the manuscript. Permission to reproduce copyright material must be obtained by the authors before submission and any acknowledgements should be included in the typescript or captions as appropriate.
Notes should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively and placed at the end of the article before the bibliographic references.
References The Harvard system uses the name of the author and the date of publication as a key to the full bibliographical details which are set out in the references. When the author's name is mentioned in the text, the date is inserted in parantheses immediately after the name, as in 'Fitchew (1990)'. When a less direct reference is made to one or more authors, both name and date are bracketed, with the references separated by a semi-colon, as in 'several authors have noted this trend (Roberts, 1990; Brunsson, 1990; Johnson, 1987)'.
When the reference is to a work of dual or multiple authorship, use only surnames or the abbreviated form, as in 'Johnson and Kaplan (1987)' or 'Jones et al. (1976)'. If an author has two references published in the same year, add lower-case letters after the date to distinguish them, as in 'Roberts (1990a,b)'.
The date of publication used is the date of the source you have referred to. However, when using a republished book, a translation or a modern edition of an older edition, also give the date of the original publication, as in Flint (1988/1968), in order to place the work chronologically and locate it in the reference list. When using a reprinted article, cite date of original publication only, as this both places the work chronologically and locates it in the reference list. (See Format of reference lists for forms of citation in reference list.)
Page numbers are indicated by inserting the relevant numbers after the date, as in 'Provasoli (1989, p. 56)' or 'Casey and Bartczak (1985, p. 423)'.
When references are made to institutions or works whose official title is not English, the following procedure should apply:
(a) institutions should always be referred to by their full official native title when first mentioned in the text, and by that title or an abbreviation of it thereafter. An English translation may be included, if appropriate, at the first mention, e.g. 'standard setting is the responsibility of the Conseil National de la Comptabilit
(CNC - National Accounting Council). The CNC consists of . . .';
(b) articles, book titles, etc., which have been published other than in English should be referred to, where appropriate, using their original title [with English translation provided in square brackets];
(c) where a quotation is used in the text, this should be an English translation, with the foreign language appended as a footnote if this is essential for an understanding of the point, e.g. 'It is a little different to the extent that it does not consider accounting exclusively as a technique of capturing, recording and manipulating information' (Colasse, 1991 translation).
Format of Reference Lists and Bibliographies Submissions should include a reference list whose content and format conforms to the following examples. Note: secondary lines are indented; authors' names are given in full; page numbers are required for articles in readers, Journals and magazines; where relevant, translator and ate of first publication of a book, and original date of reprinted article, are noted.
Book
Bromwich, M. (1985) The Economics of Standard Setting (London: Prentice-Hall/ICAEW).
Multiple author
Bruns, W. J. and Kaplan, R. S. (Eds) (1987) Accounting and Management: Field Study Perspectives (Boston, MA: Harvard Business School Press).
Article in edited volume
Kaplan, R. S. (1985) Accounting lag: the obsolescence of cost accounting systems, in: K. Clark and C. Lorenze (Eds) Technology and Productivity: The Uneasy Alliance, pp.195-226 (Boston, MA: Harvard Business School Press).
Article in journal
Nobes, C. W. (2006) Revenue recognition and EU endorsement of IFRS, Accounting in Europe, 3(1), pp. 81-89.
Report
Fitchew, G. E. (1990) Summing up, in Commission of the European Communities, The Future of Harmonization of Accounting Standards Within the European Communities. Brussels.
Article in newspaper
The Times Literary Supplement (1991) The year that shook the world, 23 August 1991, p. 9.
Unpublished
Zito, A. (1994) Epistemic communities in European policy-making, Ph.D. dissertation, Department of Political Science, University of Pittsburgh.
NB: If referring to a revised or second edition, cite only edition used.
Proofs Corresponding authors will be sent an email from the publisher, requesting they access the CATS system to check and submit corrections to their proofs. All corrections must be submitted within 48 hours of the email being received. Please note that major alterations to the text cannot be accepted at this stage.
Corresponding authors can receive 50 free reprints, free online access to their article through our website (www.informaworld.com) and a complimentary copy of the issue containing their article. Complimentary reprints are available through Rightslink® and additional reprints can be ordered through Rightslink® when proofs are received or alternatively on our journals website. If you have any queries, please contact our reprints department at reprints@tandf.co.uk
Copyright
It is a condition of publication that authors assign copyright or licence the publication rights in their articles, including abstracts, to the European Accounting Association. This enables us to ensure full copyright protection and to disseminate the article, and of course the Journal, to the widest possible readership in print and electronic formats as appropriate. Authors retain many rights under the Taylor & Francis rights policies, which can be found at www.informaworld.com/authors_journals_copyright_position. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.
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