Notes for Contributors Editorial Policy The Arab Journal of Accounting is a semi-annual refereed journal. Its purpose is to publish research papers, commentary notes and book reviews that advance knowledge in the fields of accounting. Research papers should be analytical and may be empirically based ("to include the use of survey, field study, or case study methods). To provide a balanced presentation of fields, perspectives and viewpoints, the journal solicits contributions from the fields of financial accounting, management accounting, auditing, accounting information systems, taxation, social and environmental accounting and accounting education. Submission Criteria Submission of a paper to the Journal automatically implies that the manuscript is not concurrently under consideration for publication. Manuscripts should be double-spaced and should not normally exceed 35 pages (including tables, figures, appendices, notes and references). Three copies of the manuscript should be submitted on A4 paper and have consecutively numbered pages. Because the papers are refereed anonymously, they should bear no identifying marks of any kind, and only the title of the papers should appear at the top of the first page. Referees are asked to comment upon the originality, authority. comprehensives, contribution, interest and usefulness of a submitted paper. All papers are also subjected to editorial review which, whilst covering style and quality of communication, may also cover academic and scholarly content. The editor makes every effort to give a decision on manuscripts within 16 weeks of receipt The cover, page of the manuscript should include the title of the paper, name, title and address of the author(s), a telephone and fax number where possible, in a dditon to the E-mail address, and the academic or professional affiliations of the author(s). Included on the cover page should be the citation of acknowledgements and the name and address of the person to whom proofs should be sent. Abstract: An abstract of about 150 words should be presented on a separate page immediately preceding the text. The title, but not the author's name or other identification designations, should appear on the abstract page and on the first page of the text. It should be concise, providing a statement of the purpose and procedures of the study, together with the major conclusions of the paper. Tables and Figures: Each table and figure should appear on a separate page, be placed at the end of the text, and bear an Arabic number and a title. A reference should appear in the text to each table or figure. The author should indicate by marginal notation where each table or figure should be inserted in the text. Footnotes: should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively using superscript Arabic numerals. They should appear at the end of the text, immediately before the list of references . References cited in the text should include the name of author(s), followed by year of publication. For citation authored by more than two persons, use the first author's name and et al. References are to be shown in the text by the author's name and year of publication enclosed in brackets, e.g. (Belkaouni, 1994, p.19); (Arens and Loebbecke, 1997). Listing of references cited in the manuscript should be in alphabetical order of first author and placed at the end of the manuscript. Authors' initials instead of given names may be used. References. In the text references should include the author's name, the year of publication and the relevant page numbers if required; e.g. (Gray and Roberts, 1988, p.6). For more than two authors, the reference should be abbreviated as follows: (Horngren et al., 1997 p.37). Multiple references to works by the same author(s) in a single year should be distinguished in the text (and in the bibliography) by a, b, c etc. following the year of publication. The manuscript should include a bibliography containing only those references cited in the text and arranged in alphabetical order according to the surname of the first author. Full bibliographical details are required in the following style: Examples Sekaran, U. 2003, Research Methods for Business: a Skill Building Approach. Fourth Edition, John Wiley and sons. Inc. UsA. Berkowitz, A., And Rampell, R., (2002) The Accounting Debate: Principles versus Rules, Wall Street Journal Online, December 2. Carevale, W (2003), "awarencess of Computer-Securtiy Threats Is Still Inadequeat" Chronicle of Higher Education, (Vol. 50, Iss. 12), pp.30-32 Page proofs: will be sent for correction to a first-named author, unless otherwise requested; any alteration to the oringinal text is strongly discouraged. Research Instrument : In the case of manuscript reporting on field surveys or experiments, a copy of the instrument (questionnaire, case, interview, plan, or the like) should be submitted. Upon acceptance of a paper for publication, the author(s) will be requested to provide a diskette copy of the paper on a word processor. Authors will be requested to transfer copyright of their paper to the Arabian Journal of Accounting upon acceptance for publication. In consideration for the assignment of copyright, the publisher will supply 20 off prints of each paper and 2 copies of the journal free of charge. Correspondence: All correspondence should be made to the address below. Editor E-mail: thearabjofacc@buss.uob.bh |
