© 2013 Accounting Foundation, The University of Sydney
Edited By: Stewart Jones
Impact Factor: 0.86
ISI Journal Citation Reports © Ranking: 2011: 42/86 (Business Finance)
Online ISSN: 1467-6281
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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
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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
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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, firstname.lastname@example.org<mailto:email@example.com>.
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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.