European Accounting Review is delighted to announce that it will be included in the Social Science Citation Index from 2006!
European Accounting Review is classified as 3* (out of 4) in the Association of Business Schools Academic Journal Quality Guide
Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research.
Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research. The advent of e.g. the single European market and the consequent harmonisation of accounting standards and regulations has shown the need for a European forum for accounting research.
European Accounting Review has already become indispensable as such a forum. With an internationally renowned new editorial team and leading contributors, European Accounting Review is an increasingly important arena for the development of accounting theory and practice.
***Note to Authors: please make sure your contact address information is clearly visible on the outside of all packages you are sending to Editors.***
SUBMISSION OF ARTICLES
Authors should submit their article by e-mail in MS Word format to the Editor of EAR, Prof. Salvador Carmona, including an abstract and six keywords suitable for indexing and online search purposes. In addition, one complete copy of the article should be mailed as a hardcopy to the Editor (Editor. European Accounting Review, c/o Instituto de Empresa, Calle Pinar 15-1B, 28006 Madrid, Spain). Original copies of any illustrations should be provided. It will be assumed that the authors will keep a copy of their paper.
Submission of a paper to the journal will be taken to imply that it presents original, unpublished work not under consideration for publication elsewhere. By submitting a manuscript, the authors agree that the copyright has been assigned to the European Accounting Association. All articles will be double blind refereed.
The major aim of the journal is to publish scholarly articles, which fulfil the highest quality standards of academic accounting research. Occasionally research notes and commentaries on topical issues are published as well. In addition, special sections of articles may be published on topics of particular interest. The journal also has a book review section.
THE MANUSCRIPT
Submissions should be made in the English language. They should be typed in double spacing with wide margins, on one side only of the paper, preferably of A4 size. The manuscript should have a separate cover page, giving the title of the manuscript, the authors' names, positions and institutional affiliations, and an acknowledgement if desired. The title of the manuscript (but not the authors' names) and the abstract (of no more than 200 words) should appear on the first page of the text. Furthermore, to assist objectivity, the author should avoid any reference to himself or herself which would enable identification by referees.
Articles should normally be as concise as possible and preceded by an abstract of not more than 200 words.
Tables and figures should not be inserted in the pages of the manuscript but should be on separate sheets. They should be numbered consecutively in arabic numerals with a descriptive caption. The desired position in the text for each table and figure should be indicated in the manuscript. Permission to reproduce copyright material must be obtained by the authors before submission and any acknowledgements should be included in the typescript or captions as appropriate.
Notes should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively and placed at the end of the article before the bibliographic references.
REFERENCES
The Harvard system uses the name of the author and the date of publication as a key to the full bibliographical details which are set out in the references.
When the author's name is mentioned in the text, the date is inserted in parentheses immediately after the name, as in 'Fitchew (1990)'. When a less direct reference is made to one or more authors, both name and date are bracketed, with the references separated by a semi-colon, as in 'several authors have noted this trend (Roberts, 1990; Brunsson, 1990; Johnson, 1987)'.
When the reference is to a work of dual or multiple authorship, use only surnames or the abbreviated form, as in 'Johnson and Kaplan (1987)' or 'Jones et al. (1976)'. If an author has two references published in the same year, add lower-case letters after the date to distinguish them, as in 'Roberts (1990a, 1990b)'.
The date of publication used is the date of the source you have referred to. However, when using a republished book, a translation or a modern edition of an older edition, also give the date of the original publication, as in Flint (1988/1968), in order to place the work chronologically and locate it in the reference list. When using a reprinted article, cite date of original publication only, as this both places the work chronologically and locates it in the reference list. (See Format of reference lists for forms of citation in reference list.)
Page numbers are indicated by inserting the relevant numbers after the date, separated from the date by a colon and with no other punctuation, as in 'Provasoli (1989: 56)' or 'Casey and Bartczak (1985: 423)'. Always use the minimum number of figures in page numbers, dates, etc., e.g. 22-4, 101-2, 1968-9; but for 'teen numbers use 13-14, 1914-18, etc.
When references are made to institutions or works whose official title is not English, the following procedure should apply:
(a) institutions should always be referred to by their full official native title when first mentioned in the text, and by that title or an abbreviation of it thereafter. An English translation may be included, if appropriate, at the first mention, e.g. 'standard setting is the responsibility of the Conseil National de la Comptabilit?(CNC - National Accounting Council). The CNC consists of . . .';
(b) articles, book titles, etc., which have been published other than in English should be referred to, where appropriate, using their original title [with English translation provided in brackets];
(c) where a quotation is used in the text, this should be an English translation, with the foreign language appended as a footnote if this is essential for an understanding of the point, e.g. 'It is a little different to the extent that it does not consider accounting exclusively as a technique of capturing, recording and manipulating information' (Colasse, 1991 translation).
FORMAT OF REFERENCE LISTS AND BIBLIOGRAPHIES
Submissions should include a reference list whose content and format conforms to the following examples. Note: secondary lines are indented; authors' names are given in full; page numbers are required for articles in readers, journals and magazines; where relevant, translator and date of first publication of a book, and original date of reprinted article, are noted.
Book Bromwich, M. (1985) The Economics of Standard Setting. (London: Prentice-Hall/ICAEW).
Multiple author Bruns, W. J. and Kaplan, R. S. (eds) (1987) Accounting and Management: Field Study Perspectives. Boston, MA: Harvard Business School Press.
Article in edited volume Kaplan, R. S. (1985) 'Accounting lag: the obsolescence of cost accounting systems', in K. Clark. and C. Lorenze (Eds) Technology and Productivity: the Uneasy Alliance, pp. 195-226 (Boston, MA: Harvard Business School Press).
Article in journal Ordelheide, D. (1993) 'The true and fair view: impact on and of the Fourth Directive, European Accounting Review, 2(1), pp. 81-90.
Report Fitchew, G. E. (1990) 'Summing up', in Commission of the European Communities, The Future of Harmonization of Accounting Standards Within the European Communities. Brussels.
Article in newspaper The Times Literary Supplement (1991) The year that shook the world, 23 August 1991, p. 9.
Unpublished Zito, A. (1994) 'Epistemic communities in European policy-making', Ph.D. dissertation, Department of Political Science, University of Pittsburgh.
NB: If referring to a revised or second edition, cite only edition used.
PROOFS
Page proofs will be sent for correction to the first-named author, unless otherwise requested.
Corrections must be returned to the publisher within 48 hours of receipt.
Free article access: Corresponding authors can receive 50 free reprints, free online access to their article through our website (www.informaworld.com) and a complimentary copy of the issue containing their article. Complimentary reprints are available through Rightslink?and additional reprints can be ordered through Rightslink?when proofs are received. If you have any queries, please contact our reprints department at reprints@tandf.co.uk
Copyright
It is a condition of publication that authors assign copyright or licence the publication rights in their articles, including abstracts, to teh European Accounting Association. This enables us to ensure full copyright protection and to disseminate the article, and of course the Journal, to the widest possible readership in print and electronic formats as appropriate. Authors retain many rights under the Taylor & Francis rights policies, which can be found at www.informaworld.com/authors_journals_copyright_position. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.
Statement on Reproduction Policy. Copyright in items published in European Accounting Review is transferred to the European Accounting Association. As the aim of the Association is to promote the dissemination of research into all aspects of accounting, permission is hereby granted to reproduce any of the contents of the European Accounting Review for use in courses of instruction, as long as the source and European Accounting Association copyright are indicated in any such reproductions. Written application must be made to the Editor, ear@ie.edu, for permission to reproduce any of the contents of the European Accounting Review for use other than in courses of instruction. European Accounting Review will usually levy a charge for the use of its copyright. In cases where in excess of fifty per cent of the material in any publication is taken from European Accounting Review, the Association will normally require the publication to be published by or jointly in the name of the Association.
Editors:
Prof. Salvador Carmona - Instituto de Empresa GSB, Spain
Associate Editors:
John A. Christensen - SDU-Odense University, Denmark
Antonio Davila - University of Navarra, Spain
Jennifer Francis - Duke University, USA
Markus Granlund - Turku School of Economics, Finland
Christopher Humphrey - University of Manchester, UK
Laurence Van Lent - Tilburg University, The Netherlands
Ann Vanstraelen - University of Maastricht, The Netherlands
Stephen Young - Lancaster University, UK
Assistant Editor:
Marco Trombetta - Universidad Carlos III, Spain
Book Review Editors:
Ariela Caglio - Universita' Bocconi, Italy
Paolo Qauttrone - University of Oxford, UK
Editorial Board:
Thomas Ahrens - University of Warwick, UK
Ray Ball - University of Chicago, USA
Apostolos Ballas - Athens University of Economics and Business, Greece
Wolfgang Ballwieser - Ludwig Maximilians Universität, Germany
Jan Bebbington - University of St Andrews, UK
Albrecht Becker - University of Innsbruck, Austria
Al Bhimani - London School of Economics and Political Science, UK
Saverio Bozzolan - University of Padova, Italy
Niamh Brennan - University College, Dublin, Ireland
Willem Buijink - Tilburg University, The Netherlands
Kees Camfferman - Free University of Amsterdam, The Netherlands
Andreas Charitou - University of Cyprus, Cyprus
Robert Chenhall - Monash University, Australia
David Cooper - University of Alberta, Canada
Roger Debreceny - Shidler College of Business, University of Haiwaii, USA
Joel S. Demski - University of Florida, USA
Leonor Ferreira - Universidade Nova de Lisboa, Portugal
Joachim Gassen - Humboldt University of Berlin, Germany
Günther Gebhardt - University of Frankfurt, Germany
Robert Göx - L'Universit?de Fribourg, Switzerland
Anthony G. Hopwood - University of Oxford, UK, and European Institute for Advanced Studies in Management
Christopher Ittner - University of Pennsylvania, USA
Chi-Wen Jevons Lee - Tulane University, USA & Zhejiang University, China
Sten Jönsson - Gothenburg School of Economics and Commercial Law, Sweden
Ann Jorissen - University of Antwerp, Belgium
Juha Kinnunen - Helsinki School of Economics and Business Administration, Finland
Eva Labro - The London School of Economics, UK
Erkki K. Laitinen - University of Vaasa, Finland
Wayne Landsman - University of North Carolina, USA
Baruch Lev - New York University, USA
Kari Lukka - Turku School of Economics, Finland
Sven Modell - University of Manchester, UK
Peter Moizer - University of Leeds, UK
Jan Mouritsen - Copenhagen Business School, Denmark
Manuel Nunez-Nickel - Carlos III University, Spain
David Owen - Nottingham University, UK
Annalisa Prencipe - Bocconi University, Italy
Bernard Raffournier - University of Geneva, Switzerland
Philip Reckers - W.P. Carey School of Business, ASU, USA
William Rees - University of Amsterdam, The Netherlands
Michael Shields - Michigan State University, USA
Herv?Stolowy - HEC School of Management, France
Robert Verrecchia - University of Pennsylvania, USA
Alfred Wagenhofer - University of Graz, Austria
Martin Walker - University of Manchester, UK
Stephen Walker - Cardiff University, UK
Peter Walton - ESSEC Business School, France
Marc Wouters - University of Twente, The Netherlands
Peter Wysocki - MIT, USA
Stephen Zeff - Rice University, USA
