© Accounting Foundation, The University of Sydney
Edited By: Stewart Jones
Impact Factor: 1.058
ISI Journal Citation Reports © Ranking: 2015: 42/94 (Business Finance)
Online ISSN: 1467-6281
Thank you for your interest in Abacus. Please read the complete Author Guidelines carefully prior to submission, including the section on copyright. Note that submission of a paper implies that the paper has not been previously published and is not under consideration for publication elsewhere.
Manuscripts should be submitted online at http://mc.manuscriptcentral.com/abacus.
All submissions are initially evaluated on the basis of the journal’s research quality standards and also content relevance and suitability for the Abacus readership. Papers that meet the initial criteria are then passed through to the peer review process. At the peer review stage, all submitted articles will attract a submission fee of A$75. Authors will be alerted as to whether their paper will be processed for peer review; and if so they can pay the submission fee online. This fee is automatically waived if you are a personal subscriber to Abacus. Any enquiries can be addressed to Sheilah Whyte, email@example.com.
2. EDITORIAL CONSIDERATIONS
Aims and Scope
Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
Peer Review and Acceptance
Manuscripts are judged on the significance of the contribution to the literature, the quality of analysis and the clarity of presentation. Papers are expected to demonstrate originality and meaningful engagement with the global literature.
Except where otherwise stated, manuscripts are double-blind peer reviewed by anonymous reviewers in addition to the Editor. Final acceptance or rejection rests with the Editor-in-Chief, who reserves the right to refuse any material for publication.
This journal is a member of and subscribes to the principles of the Committee on Publication Ethics.
3. PREPARING YOUR SUBMISSION
English Language Editing Service: Ensure your paper is clearly written in standard, scientific English language appropriate to your discipline. Visit our site http://wileyeditingservices.com to learn about the options. Please note that using the Wiley English Language Editing Service does not guarantee that your paper will be accepted by this journal.
Search Engine Optimization for Your Paper: Please consult Wiley’s SEO Tips for Authors page (http://www.wiley.com/legacy/wileyblackwell/pdf/SEOforAuthorsLINKSrev.pdf) in order to maximize online discoverability for your published research. Included are tips for making your title and abstract SEO-friendly, choosing appropriate keywords, and promoting your research through social media.
• 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 indented, but do not use quotation marks.
• Use ‘z’ rather than ‘s’ spellings (follow Oxford English Dictionary).
• Use the simplest possible form for mathematical symbols.
• Keep tables to a minimum, but do not try to convey too much information, at the cost of simplicity, in any one table.
• Use footnotes sparingly. Number footnotes consecutively throughout the text. Place footnote reference numbers in text outside comma or full stop.
• Do not number headings or subheadings or use a ‘roadmap’ paragraph.
• Spell out numbers up to and including nine, use numerals thereafter.
• Use commas in all numbers from 1,000.
• Please check equations carefully for accuracy and use of italics, etc.
Parts of the Manuscript
The manuscript should be submitted in separate files: title page; main text file; figures.
The title page should contain (i) a short informative that contains the major key words, (ii) a short running title of less than 40 characters; (iii) the full names of the authors, (iv) the author's institutional affiliations at which the work was carried out, (v) the full postal and email address, plus telephone number, of the author to whom correspondence about the manuscript should be sent; (vi) acknowledgements. The present address of any author, if different from that where the work was carried out, should be supplied in a footnote. Do not use abbreviations in the title.
As papers are double-blind peer reviewed the main text file should not include any information that might identify the authors. Manuscripts should be presented in the following order:
(i) title, abstract and key words, (ii) text, (iii) references, (iv) tables (each table complete with title and footnotes), (v) figure legends. Figures and supporting information should be submitted as separate files.
Abstract and key words
Please provide an abstract of no more than 250 words, followed by six key words in alphabetical order.
Reference citations within the text
• Cite books and articles in the text as follows: (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.’.
The Reference list should be in alphabetical order by author at the end of the manuscript. Please provide both volume and issue number for journal references.For page reference numbers use p. 21, pp. 423–32, pp. 406–571, but pp. 11–13, pp. 115–119.
Journal articles should appear as follows:
Trout, R. K., M. M. Tanner and L. Nicholas (1993), ‘On Track with Direct Cash Flow’, Management Accounting, Vol. 75, No. 1, pp. 123–45.
Books should appear as follows:
Jones, A. (1962), Depreciation of Assets, Publisher, Location.
Chapters in edited books should appear as follows:
Morrissey, L. (1966), ‘Intangible Costs’, in M. Backer (ed.), Modern Accounting Theory, Publisher, Location, pp. 1–20.
Electronic sources should appear as follows:
Walsh, M. W. (2006), ‘Public Pension Face Billions in Shortages’, New York Times, 8 August, retrieved 31 March 2008, from http://www.nytimes.com/2006/08/08/business/08pension.html
Working papers should appear as follows:
Ball, R., S. P. Kothari and V. Niloaev (2009), Econometrics of the Basu Asymmetric Timeliness Coefficient and the Accounting Conservatism, Working Paper, University of Chicago.
Koh, P. T. N. (2002), Corporate Governance in Malaysia: Agendas & Achievements. Reforms in Light of Post 1998 Crisis, Conference presentation at the 2nd Asian Corporate Governance in Seoul, South Korea, Asian Institute of Corporate Governance, 16–17 May.
Tables should be self-contained and complement, but not duplicate, information contained in the text. Number tables consecutively in the text in Arabic numerals. Type tables on a separate page with the legend above. Legends should be concise but comprehensive – the table, legend and footnotes must be understandable without reference to the text. Vertical lines should not be used to separate columns. Column headings should be brief, with units of measurement in parentheses; all abbreviations must be defined in footnotes. Footnote symbols: †, ‡, §, ¶, should be used (in that order) and *, **, *** should be reserved for P-values. Statistical measures such as SD or SEM should be identified in the headings.
Legends should be concise but comprehensive – the figure and its legend must be understandable without reference to the text. Include definitions of any symbols used and define/explain all abbreviations.
All illustrations (line drawings and photographs) are classified as figures. Figures should be numbered using Arabic numerals, and cited in consecutive order in the text. Each figure should be supplied as a separate file, with the figure number incorporated in the file name.
Preparation of Electronic Figures for Publication: Advice on figures can be found at Wiley’s guidelines for preparation of figures: http://authorservices.wiley.com/bauthor/illustration.asp
4. SUBMISSION REQUIREMENTS
• Two Word-files need to be included upon submission: A title page file and a main text file that includes all parts of the text in the sequence indicated in the section 'Parts of the manuscript', including tables and figure legends but excluding figures which should be supplied separately.
• The main text file should be prepared using Microsoft Word, doubled-spaced. The top, bottom and side margins should be 30 mm.
• Each figure should be supplied as a separate file, with the figure number incorporated in the file name. For submission, low-resolution figures saved as .jpg or .bmp files should be uploaded, for ease of transmission during the review process. Upon acceptance of the article, high-resolution figures (at least 300 d.p.i.) saved as .eps or .tif files will be required.
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5. COPYRIGHT, LICENSING AND ONLINE OPEN
Accepted papers will be passed to Wiley’s production team for publication. The author identified as the formal corresponding author for the paper will receive an email prompting them to login into Wiley’s Author Services, where via the Wiley Author Licensing Service (WALS) they will be asked to complete an electronic license agreement on behalf of all authors on the paper.
Authors may choose to publish under the terms of the journal’s standard copyright transfer agreement (CTA), or under open access terms made available via Wiley OnlineOpen.
Standard Copyright Transfer Agreement: FAQs about the terms and conditions of the standard CTA in place for the journal, including standard terms regarding archiving of the accepted version of the paper, are available at: Copyright Terms and Conditions FAQs.
Note that in signing the journal’s licence agreement authors agree that consent to reproduce figures from another source has been obtained.
OnlineOpen – Wiley’s Open Access Option: OnlineOpen is available to authors of articles who wish to make their article freely available to all on Wiley Online Library under a Creative Commons license. With OnlineOpen, the author, the author's funding agency, or the author's institution pays a fee to ensure that the article is made open access. Authors of OnlineOpen articles are permitted to post the final, published PDF of their article on their personal website, and in an institutional repository or other free public server immediately after publication. All OnlineOpen articles are treated in the same way as any other article. They go through the journal's standard peer-review process and will be accepted or rejected based on their own merit.
OnlineOpen licenses. Authors choosing OnlineOpen retain copyright in their article and have a choice of publishing under the following Creative Commons License terms: Creative Commons Attribution License (CC BY); Creative Commons Attribution Non-Commercial License (CC BY NC); Creative Commons Attribution Non-Commercial-NoDerivs License (CC BY NC ND). To preview the terms and conditions of these open access agreements please visit the Copyright Terms and Conditions FAQs.
Funder Open Access and Self-Archiving Compliance: Please click here for more information on Wiley’s compliance with specific Funder Open Access and Self Archiving Policies, and click here for more detailed information specifically about Self-Archiving definitions and policies.
6. PUBLICATION PROCESS AFTER ACCEPTANCE
Wiley’s Author Services
Author Services enables authors to track their article through the production process to publication online and in print. Authors can check the status of their articles online and choose to receive automated e-mails at key stages of production. The corresponding author will receive a unique link that enables them to register and have their article automatically added to the system. Please ensure that a complete e-mail address is provided when submitting the manuscript. Visit www.wileyauthors.com/track for more details on online production tracking and for a wealth of resources including FAQs and tips on article preparation, submission and more.
Once the paper has been typeset the corresponding author will receive an e-mail alert containing instructions on how to provide proof corrections to the article. It is therefore essential that a working e-mail address is provided for the corresponding author. Proofs should be corrected carefully; the responsibility for detecting errors lies with the author.
The journal offers rapid speed to publication via Wiley’s Early View service. Early View articles are complete full-text articles published online in advance of their publication in a printed issue. Early View articles are complete and final. They have been fully reviewed, revised and edited for publication, and the authors' final corrections have been incorporated. Because they are in final form, no changes can be made after online publication. Early View articles are given a Digital Object Identifier (DOI), which allows the article to be cited and tracked before allocation to an issue. After print publication, the DOI remains valid and can continue to be used to cite and access the article. More information about DOIs can be found at http://www.doi.org/faq.html.
7. POST PUBLICATION
Article PDF for authors
A PDF of the article will be made available to the corresponding author via Author Services.
Printed offprints may be ordered online for a fee. Please click on the following link and fill in the necessary details and ensure that you type information in all of the required fields: http://offprint.cosprinters.com/cos. If you have queries about offprints please e-mail: firstname.lastname@example.org.
Author Marketing Toolkit
The Wiley Author Marketing Toolkit provides authors with support on how to use social media, publicity, conferences, multimedia, email and the web to promote their article.
Author Guidelines updated 11 September 2015