Accounting, Auditing & Accountability Journal

Format

Article files should be provided in Microsoft Word format. Single line spacing is preferred.

While you are welcome to submit a PDF of the document alongside the Word file, PDFs alone are not acceptable. LaTeX files can also be used but only if an accompanying PDF document is provided. Acceptable figure file types are listed further below.

Article length / word count

Articles should be between 12000  and 13000 words in length. This includes all text, for example, the structured abstract, references, all text in tables, and figures and appendices. 

Please allow 280 words for each figure or table.

Article title

A concisely worded title should be provided.

Author details

The names of all contributing authors should be added to the ScholarOne submission; please list them in the order in which you’d like them to be published. Each contributing author will need their own ScholarOne author account, from which we will extract the following details:

• Author email address (institutional preferred).
• Author name. We will reproduce it exactly, so any middle names and/or initials they want featured must be included.
• Author affiliation. This should be where they were based when the research for the paper was conducted.

In multi-authored papers, it’s important that ALL authors that have made a significant contribution to the paper are listed. Those who have provided support but have not contributed to the research should be featured in an acknowledgements section. You should never include people who have not contributed to the paper or who don’t want to be associated with the research. Read about our research ethics for authorship.

Biographies and acknowledgements

If you want to include these items, save them in a separate Microsoft Word document and upload the file with your submission. Where they are included, a brief professional biography of not more than 100 words should be supplied for each named author.

Research funding

Your article must reference all sources of external research funding in the acknowledgements section. You should describe the role of the funder or financial sponsor in the entire research process, from study design to submission.

Structured abstract

All submissions must include a structured abstract, following the format outlined below.

These four sub-headings and their accompanying explanations must always be included:

• Purpose
• Design/methodology/approach
• Findings
• Originality

The following three sub-headings are optional and can be included, if applicable:

• Research limitations/implications
• Practical implications
• Social implications

You can find some useful tips in our write an article abstract how-to guide.

The maximum length of your abstract should be 250 words in total, including keywords and article classification (see the sections below).

Keywords

Your submission should include up to 12 appropriate and short keywords that capture the principal topics of the paper. Our Creating an SEO-friendly manuscript how to guide contains some practical guidance on choosing search-engine friendly keywords.

Please note, while we will always try to use the keywords you’ve suggested, the in-house editorial team may replace some of them with matching terms to ensure consistency across publications and improve your article’s visibility.

Article classification

During the submission process, you will be asked to select a type for your paper; the options are listed below. If you don’t see an exact match, please choose the best fit:

• Research paper
• Poetry, Prose, Literature and Insights
• Review Paper
• Commentary

You will also be asked to select a category for your paper. The options for this are listed below. If you don’t see an exact match, please choose the best fit:

Research paper. Reports on any type of research undertaken by the author(s), including:

• The construction or testing of a model or framework
• Action research
• Testing of data, market research or surveys
• Empirical, scientific or clinical research
• Papers with a practical focus

Viewpoint. Covers any paper where content is dependent on the author's opinion and interpretation. This includes journalistic and magazine-style pieces.

Technical paper. Describes and evaluates technical products, processes or services.

Conceptual paper. Focuses on developing hypotheses and is usually discursive. Covers philosophical discussions and comparative studies of other authors’ work and thinking.

Case study. Describes actual interventions or experiences within organizations. It can be subjective and doesn’t generally report on research. Also covers a description of a legal case or a hypothetical case study used as a teaching exercise.

Literature review. This category should only be used if the main purpose of the paper is to annotate and/or critique the literature in a particular field. It could be a selective bibliography providing advice on information sources, or the paper may aim to cover the main contributors to the development of a topic and explore their different views.

General review. Provides an overview or historical examination of some concept, technique or phenomenon. Papers are likely to be more descriptive or instructional (‘how to’ papers) than discursive.

Headings

Headings must be concise, with a clear indication of the required hierarchy. 

The preferred format is for first level headings to be in bold, and subsequent sub-headings to be in medium italics.

Notes/endnotes

Notes or endnotes should only be used if absolutely necessary. They should be identified in the text by consecutive numbers enclosed in square brackets. These numbers should then be listed, and explained, at the end of the article.

Figures

All figures (charts, diagrams, line drawings, webpages/screenshots, and photographic images) should be submitted electronically. Both colour and black and white files are accepted.

There are a few other important points to note:

• All figures should be supplied at the highest resolution/quality possible with numbers and text clearly legible.
• Acceptable formats are .ai, .eps, .jpeg, .bmp, and .tif.
• Electronic figures created in other applications should be supplied in their original formats and should also be either copied and pasted into a blank MS Word document, or submitted as a PDF file.
• All figures should be numbered consecutively with Arabic numerals and have clear captions.
• All photographs should be numbered as Plate 1, 2, 3, etc. and have clear captions.
• All figure/table captions should include the necessary credit line, acknowledgement, or attribution if you have been given permission to use the figure/table; if the figure/table is the property of the author(s), this should be acknowledged in the caption.

Tables

Tables should be typed and submitted in a separate file to the main body of the article. The position of each table should be clearly labelled in the main body of the article with corresponding labels clearly shown in the table file. Tables should be numbered consecutively in Roman numerals (e.g. I, II, etc.).

Give each table a brief title. Ensure that any superscripts or asterisks are shown next to the relevant items and have explanations displayed as footnotes to the table, figure or plate.

Supplementary files

Where tables, figures, appendices, and other additional content are supplementary to the article but not critical to the reader’s understanding of it, you can choose to host these supplementary files alongside your article on Insight, Emerald’s content hosting platform, or on an institutional or personal repository. All supplementary material must be submitted prior to acceptance.

If you choose to host your supplementary files on Insight, you must submit these as separate files alongside your article. Files should be clearly labelled in such a way that makes it clear they are supplementary; Emerald recommends that the file name is descriptive and that it follows the format ‘Supplementary_material_appendix_1’ or ‘Supplementary tables’. All supplementary material must be mentioned at the appropriate moment in the main text of the article, there is no need to include the content of the file but only the file name. A link to the supplementary material will be added to the article during production, and the material will be made available alongside the main text of the article at the point of EarlyCite publication.

Please note that Emerald will not make any changes to the material; it will not be copyedited, typeset, and authors will not receive proofs. Emerald therefore strongly recommends that you style all supplementary material ahead of acceptance of the article.

Emerald Insight can host the following file types and extensions:

• Adobe Acrobat (.pdf)
• MS Word document (.doc, .docx)
• MS Excel (.xls, xlsx)
• MS PowerPoint (.pptx)
• Image (.png, .jpeg, .gif)
• Plain ASCII text (.txt)
• PostScript (.ps)
• Rich Text Format (.rtf)

If you choose to use an institutional or personal repository, you should ensure that the supplementary material is hosted on the repository ahead of submission, and then include a link only to the repository within the article. It is the responsibility of the submitting author to ensure that the material is free to access and that it remains permanently available.

Please note that extensive supplementary material may be subject to peer review; this is at the discretion of the journal Editor and dependent on the content of the material (for example, whether including it would support the reviewer making a decision on the article during the peer review process).

References

All references in your manuscript must be formatted using one of the recognised Harvard styles. You are welcome to use the Harvard style Emerald has adopted – we’ve provided a detailed guide below. Want to use a different Harvard style? That’s fine, our typesetters will make any necessary changes to your manuscript if it is accepted. Please ensure you check all your citations for completeness, accuracy and consistency.

Emerald’s Harvard referencing style

References to other publications in your text should be written as follows:

• Single author: (Adams, 2006)
• Two authors: (Adams and Brown, 2006)
• Three or more authors: (Adams et al., 2006) Please note, ‘et al' should always be written in italics.

A few other style points. These apply to both the main body of text and your final list of references.

• When referring to pages in a publication, use ‘p.(page number)’ for a single page or ‘pp.(page numbers)’ to indicate a page range.
• Page numbers should always be written out in full, e.g. 175-179, not 175-9.
• Where a colon or dash appears in the title of an article or book chapter, the letter that follows that colon or dash should always be lower case.
• When citing a work with multiple editors, use the abbreviation ‘Ed.s’.

At the end of your paper, please supply a reference list in alphabetical order using the style guidelines below. Where a DOI is available, this should be included at the end of the reference.

For books

Surname, initials (year), title of book, publisher, place of publication.

e.g. Harrow, R. (2005), No Place to Hide, Simon & Schuster, New York, NY.

For book chapters

Surname, initials (year), "chapter title", editor's surname, initials (Ed.), title of book, publisher, place of publication, page numbers.

e.g. Calabrese, F.A. (2005), "The early pathways: theory to practice – a continuum", Stankosky, M. (Ed.), Creating the Discipline of Knowledge Management, Elsevier, New York, NY, pp.15-20.

For journals

Surname, initials (year), "title of article", journal name, volume issue, page numbers.

e.g. Capizzi, M.T. and Ferguson, R. (2005), "Loyalty trends for the twenty-first century", Journal of Consumer Marketing, Vol. 22 No. 2, pp.72-80.

For published 
conference proceedings

Surname, initials (year of publication), "title of paper", in editor’s surname, initials (Ed.), title of published proceeding which may include place and date(s) held, publisher, place of publication, page numbers.

e.g. Wilde, S. and Cox, C. (2008), “Principal factors contributing to the competitiveness of tourism destinations at varying stages of development”, in Richardson, S., Fredline, L., Patiar A., & Ternel, M. (Ed.s), CAUTHE 2008: Where the 'bloody hell' are we?, Griffith University, Gold Coast, Qld, pp.115-118.

For unpublished 
conference proceedings

Surname, initials (year), "title of paper", paper presented at [name of conference], [date of conference], [place of conference], available at: URL if freely available on the internet (accessed date).

e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at: http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007).

For working papers

Surname, initials (year), "title of article", working paper [number if available], institution or organization, place of organization, date.

e.g. Moizer, P. (2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March.

For encyclopaedia entries 
(with no author or editor)

Title of encyclopaedia (year), "title of entry", volume, edition, title of encyclopaedia, publisher, place of publication, page numbers.

e.g. Encyclopaedia Britannica (1926), "Psychology of culture contact", Vol. 1, 13th ed., Encyclopaedia Britannica, London and New York, NY, pp.765-771.

(for authored entries, please refer to book chapter guidelines above)

For newspaper 
articles (authored)

Surname, initials (year), "article title", newspaper, date, page numbers.

e.g. Smith, A. (2008), "Money for old rope", Daily News, 21 January, pp.1, 3-4.

For newspaper 
articles (non-authored)

Newspaper (year), "article title", date, page numbers.

e.g. Daily News (2008), "Small change", 2 February, p.7.

For archival or other unpublished sources

Surname, initials (year), "title of document", unpublished manuscript, collection name, inventory record, name of archive, location of archive.

e.g. Litman, S. (1902), "Mechanism & Technique of Commerce", unpublished manuscript, Simon Litman Papers, Record series 9/5/29 Box 3, University of Illinois Archives, Urbana-Champaign, IL.

For electronic sources

If available online, the full URL should be supplied at the end of the reference, as well as the date that the resource was accessed.

Surname, initials (year), “title of electronic source”, available at: persistent URL (accessed date month year).

e.g. Weida, S. and Stolley, K. (2013), “Developing strong thesis statements”, available at: https://owl.english.purdue.edu/owl/resource/588/1/ (accessed 20 June 2018)

Standalone URLs, i.e. those without an author or date, should be included either inside parentheses within the main text, or preferably set as a note (Roman numeral within square brackets within text followed by the full URL address at the end of the paper).

For data

Surname, initials (year), title of dataset, name of data repository, available at: persistent URL, (accessed date month year).

e.g. Campbell, A. and Kahn, R.L. (2015), American National Election Study, 1948, ICPSR07218-v4, Inter-university Consortium for Political and Social Research (distributor), Ann Arbor, MI, available at: https://doi.org/10.3886/ICPSR07218.v4 (accessed 20 June 2018)

Is there a submission fee
for the journal?

The only time we will ever ask you for money to publish in an Emerald journal is if you have chosen to publish via the gold open access route. You will be asked to pay an APC (article processing charge) once your paper has been accepted (unless it is a sponsored open access journal). 

Read about our APCs

At no other time will you be asked to contribute financially towards your article’s publication. If you haven’t chosen gold open access and you receive an email which appears to be from Emerald, asking you for payment to publish, please contact our Rights team.

How can I become
a reviewer for a journal?

Please contact the editor for the journal, with a copy of your CV. You will find their contact details on the editorial team tab on this page.

Who do I contact if I want to find out which volume and issue my accepted paper will appear in?

Typically, papers are added to an issue according to their date of publication. If you would like to know in advance which issue your paper will appear in, please contact the content editor of the journal. You will find their contact details on the editorial team tab on this page. Once your paper has been published in an issue, you will be notified by email.

Who do I contact if I have
a query about my submission?

Please email the journal editor – you will find their contact details on the editorial team tab on this page. If you ever suspect an email you’ve received from Emerald might not be genuine, you are welcome to verify it with the content editor for the journal, whose contact details can be found on the editorial team tab on this page. Alternatively, you can email our Rights team.

Is my paper suitable
for the journal?

If you’ve read the aims and scope on the journal landing page and are still unsure whether your paper is suitable for the journal, please email the editor and include your paper's title and structured abstract. They will be able to advise on your manuscript’s suitability. You will find their contact details on the Editorial team tab on this page.

How do I make a change to the list of authors once the manuscript has been submitted?

Authorship and the order in which the authors are listed on the paper should be agreed prior to submission. We have a right first time policy on this and no changes can be made to the list once submitted. If you have made an error in the submission process, please email the journal editor who will look into your request – you will find their contact details on the editorial team tab on this page.