Cover image for Vol. 51 Issue 1

Edited By: Stewart Jones

Impact Factor: 0.821

ISI Journal Citation Reports © Ranking: 2013: 51/91 (Business Finance)

Online ISSN: 1467-6281

Author Guidelines


Thank you for your interest in Abacus. Please read the complete Author Guidelines carefully prior to submission, including the section on copyright.Manuscripts should be submitted online at (http://mc.manuscriptcentral.com/abacus). Submission of a paper will be held to imply that the paper has not been previously published and is not under consideration for publication elsewhere.

Submission fee
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: https://sydney.onestopsecure.com/OneStopWeb/aspx/tranform.aspx?TRAN-TYPE=920. This fee is automatically waived if you are a personal subscriber to Abacus. Any enquiries can be addressed to Sheilah Whyte, sheilah.whyte@sydney.edu.au.

The acceptance criteria for all papers are the quality and originality of the research and its significance to our readership. 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, who reserves the right to refuse any material for publication.

Publishing Ethics
This journal is a member of and subscribes to the principles of the Committee on Publication Ethics.


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.

Manuscript Format and Style

Title page
Place name of author(s) in BLOCK capitals above title of the article and provide a running head of approximately 40 characters. Provide authors present position and email address at the foot of the first page. Also include acknowledgements, if any.

Please provide an abstract of no more than 250 words, followed by six key words in alphabetical order.

• 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.

• 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.’.

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.
The Reference list should be in alphabetical order by author at the end of the manuscript.

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.

Conference proceedings
      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.

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.

FAQs about the terms and conditions of the standard copyright transfer agreements (CTA) in place for the journal, including terms regarding archiving of the accepted version of the paper, are available at: CTA Terms and Conditions FAQs

OnlineOpen – ‘Gold road’ Open Access

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 licence. In addition, authors of OnlineOpen articles are permitted to post the final, published PDF of their article on a website, institutional repository or other free public server, immediately on publication. 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, known as ‘gold road’ open access.

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).

For more information about the OnlineOpen license terms and conditions click here.


Author Services
Once your paper has been accepted you will receive an email from the Journal Production team asking you to log in to Wiley’s Author Services site in order to sign a copyright or licencing agreement. The Author Services site also provides information for authors that may be useful as your prepare your submission; enables authors to track accepted articles through the production process; enables authors to gain free access to their published articles and nominate up to 10 colleagues to be provided with free access to their published articles. Visit the Author Services site at http://authorservices.wiley.com/bauthor

Page Proofs
Once your paper has been typeset the corresponding author will receive an e-mail alert containing a link to a website from which the proof can be downloaded as a PDF. Authors will need to ensure that they have Acrobat Reader version 7.0 or above, or Acrobat Professional in order to use the annotation functionality. This software can be downloaded (free of charge) from the Adobe website. This will enable the file to be opened, read on screen, and any corrections to be added in electronically using the annotation toolbar. Electronic annotations can be used to cross out, replace or insert text, and even insert an attachment (such as a new abstract or figure). Detailed instructions and links to the Adobe website will be sent with the proof. It is therefore essential that a working e-mail address is provided for the corresponding author.

Early View
Abacus offers rapid speed to publication using Wiley’s Early View service. Early View articles are complete full-text articles published online in advance of their publication in a printed issue. Articles are therefore available as soon as they are ready, rather than having to wait for the next scheduled print 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. The nature of Early View articles means that they do not yet have volume, issue or page numbers, so Early View articles cannot be cited in the traditional way. They are therefore given a Digital Object Identifier (DOI), which allows the article to be cited and tracked before it is allocated 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

A free PDF offprint is available to the corresponding author via Author Services.