Abacus

Author Guidelines

1. Copyright

If your paper is accepted, the author identified as the formal corresponding author for the paper will receive an email prompting them to login into Author Services; where via the Wiley Author Licensing Service (WALS) they will be able to complete the license agreement on behalf of all authors on the paper.

For authors signing the Exclusive License Form (ELF)
If the OnlineOpen option is not selected the corresponding author will be presented with the ELF to sign. The terms and conditions of the ELF can be previewed below:

Exclusive License Form Terms and Conditions. Please do not complete this PDF until you are prompted to login into Author Services as described above.

Note to Contributors on Deposit of Accepted Version

Funder arrangements
Certain funders, including the NIH, members of the Research Councils UK (RCUK) and Wellcome Trust require deposit of the Accepted Version in a repository after an embargo period. Details of funding arrangements are set out at the following website: http://www.wiley.com/go/funderstatement. Please contact the Journal production editor if you have additional funding requirements.

Institutions
Wiley has arrangements with certain academic institutions to permit the deposit of the Accepted Version in the institutional repository after an embargo period. Details of such arrangements are set out at the following website: http://www.wiley.com/go/funderstatement

For authors choosing OnlineOpen
If the OnlineOpen option is selected the corresponding author will have a choice of the following Creative Commons License Open Access Agreements (OAA):

Creative Commons Attribution License OAA
Creative Commons Attribution Non-Commercial License OAA
Creative Commons Attribution Non-Commercial -NoDerivs License OAA

To preview the terms and conditions of these open access agreements please visit the Copyright FAQs hosted on Wiley Author Services http://authorservices.wiley.com/bauthor/faqs_copyright.asp and visit http://www.wileyopenaccess.com/details/content/12f25db4c87/Copyright--License.html.

If you select the OnlineOpen option and your research is funded by The Wellcome Trust and members of the Research Councils UK (RCUK) you will be given the opportunity to publish your article under a CC-BY license supporting you in complying with Wellcome Trust and Research Councils UK requirements. For more information on this policy and the Journal’s compliant self-archiving policy please visit: http://www.wiley.com/go/funderstatement.

2.  Abacus is now using ScholarOne Manuscripts for online submission and peer review.  The URL is http://mc.manuscriptcentral.com/abacus.  Your submission fee of AUD75 can be paid online at https://sydney.onestopsecure.com/OneStopWeb/aspx/tranform.aspx?TRAN-TYPE=920.  This fee is waived if you are a personal subscriber to Abacus.  Any enquiries can be addressed to Sheilah Whyte,  sheilah.whyte@sydney.edu.au<mailto:sheilah.whyte@sydney.edu.au>.

3. To submit a manuscript, please follow the instructions below.

Getting Started
- Launch your web browser and go to the Abacus ScholarOne Manuscripts homepage (http://mc.manuscriptcentral.com/abacus).
- Log-in or click the 'Create Account' option if you are a first-time user of ScholarOne Manuscripts.
- If you are creating a new account:
     • After clicking on 'Create Account', enter your name and e-mail information and click 'Next'. Your e-mail information is very important.
     • Enter your institution and address information as appropriate, and then click 'Next.'
     • Enter a user ID and password of your choice (we recommend using your e-mail address as your user ID), and then select your area of expertise. Click 'Finish'.
- Log-in and select 'Corresponding Author Center.'

Submitting Your Manuscript
- After you have logged in, click the 'Submit a New Manuscript' link in the menu bar.
- Enter data and answer questions as appropriate.
- Click the 'Save and Continue' button on each screen to save your work and advance to the next screen.
- You are required to upload your files.
     • Click on the 'Browse' button and locate the file on your computer. Please ensure that you submit a separate title page with Author/s details as well as a separate file of the main text of the paper, without Author details.
     • Select the designation of each file in the drop down menu next to the Browse button.
     • When you have selected all files you wish to upload (in groups of 3), click the 'Upload Files' button. The journal conducts a double blind review process. Please save all identifying information as a 'title page' and upload.
- Review your submission (in both PDF and HTML formats) before sending to the Journal. Click the 'Submit' button when you are finished reviewing.
You may suspend a submission at any phase before clicking the 'Submit' button and save it to submit later. After submission, you will receive a confirmation e-mail. You can also access ScholarOne Manuscripts any time to check the status of your manuscript. The Journal will inform you by e-mail once a decision has been made.

4. Place name of author in BLOCK capitals above title of the article. give author's present position at the foot of the first page.

5. Use footnotes sparingly. Place them at the end of the manuscript, double spaced with an extra line between entries. Number footnotes consecutively throughout the text; use superior numbers without point, thus: ‘… money’.³ Place footnote reference numbers in text outside comma or full stop.

6. Cite books and articles in the text thus:... (Jones, 1962, p. 21). When citations are grouped within a set of parentheses, give them in chronological rather than alphabetical order. Co-authored publications with three or more authors should be cited by first author and ‘et al.’.

For page reference numbers use p. 21, pp. 423-32, pp. 406-571, but pp. 11-13, pp. 115-119.

7. In References section, list books and articles cited by author in alphabetical order at the end of the manuscript. When listing books and articles use the following forms:

     Jones, A., Depreciation of Assets, Publisher & Co., 1962.

     Morrissey, L., ‘Intangible Costs’, in Morton Backer (ed.), Modern Accounting Theory, Prentice-Hall, 1966.

     Easton, P. D., ‘PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital’, The Accounting Review, Vol. 79, No. 1, 2004.

     Shand, D., ‘Public Sector Accounting Standards — Progress on Implementation in Australia’, Accounting Research Journal, Spring 1989.

Do not use parentheses; use short titles for publishers unless it is essential to tracing.

8. For quotations within the text use only single quotation marks, and double marks for quotes within quotes. Where quotations exceed four lines inset quoted material three spaces, but do not use quotation marks.

9. Do not use a point in standard abbreviations such as CPA, SEC but use points in national and personal initials — U.K., U.S.A., R. J. Chambers., G. W. Dean. Date style e.g. 19 February 1966.

10. Use ‘z’ for such words as capitalize; ‘s’ for the smaller number of words such as advise, analyse, comprise, enterprise (see Oxford English Dictionary).

11. Use the simplest possible form for mathematical symbols.

12. Keep tables to a minimum, but do not try to convey too much information, at the cost of simplicity, in any one table.

13. Author Services enables authors to track their article, once it has been accepted, through the production process to publication online and in print. Authors can check the status of their articles online and choose to receive automated emails at key stages of production so they do not need to contact the production editor to check on progress. Visit http://authorservices.wiley.com/bauthor for more details on online production tracking and for a wealth of resources, including FAQs and tips on article preparation, submission and more.