Journal of Management
Accounting Research

Editorial Policy and Style Information

Editorial Policy

The Management Accounting Section of the American Accounting Association publishes the Journal of Management Accounting Research (JMAR). Its objective is to contribute to improving the theory and practice of management accounting by promoting high-quality applied and theoretical research. The primary audience for this publication is the membership of the Management Accounting Section of the American Accounting Association and other individuals interested in management accounting.

"Management Accounting" for purposes of this publication is to be broadly conceived. We will publish papers involving a variety of topics, settings, and research methods. The research methods used in papers submitted for publication may be analytical or empirical. We invite manuscripts related to internal reporting and decision making, the interface between internal and external reporting, profit and not-for-profit organizations, service and manufacturing organizations and domestic, foreign and multi-national organizations. New theories, topical areas, and research methods are encouraged.

As a publication of the American Accounting Association, the high standards applicable to the journals of the Association will be maintained. For a manuscript to be acceptable for publication, the research question should be of interest to the intended readership, the research should be well designed and well executed, and the material should be presented effectively and efficiently.

Review Process

Each paper submitted to JMAR is subject to the following review procedures:

1. The Editor will review the paper for general suitability for this publication.
2. For those papers that are judged suitable, a detailed blind review by two reviewers takes place.
3. Using the recommendations of the reviewers, the Editor will decide whether the particular paper should be accepted as is, revised, or rejected for publication.

Submission of Manuscripts

Authors should note the following guidelines for submitting manuscripts:

1. Manuscripts currently under consideration by another journal or other publisher should not be submitted. The author must state that the work is not submitted or published elsewhere.
2. Where firm- or organization-specific data released by a firm or organization are used in a manuscript, a signed release allowing identification of any person(s) or organization(s) in the manuscript must accompany the manuscript.
3. Manuscripts may be submitted either in hard copy or electronically. If you prefer hard copy, send four copies to Professor Richard Young, Fisher College of Business, The Ohio State University, 2100 Neil Avenue, Columbus, OH 43210. If you prefer electronic submission, send an email attachment (either Word or PDF) to young_53@cob.osu.edu. The title page with author identification and the rest of the paper should be in separate files, and the author's identity should be removed from the document properties. The $50 submission fee may be paid online by credit card at the AAA website (http://aaahq.org/pubs/author.htm) or by check payable to the American Accounting Association and sent to the Editor. The submission fee is nonrefundable. The author should retain a copy of the paper
4. In the case of manuscripts reporting on field surveys or experiments, 4 copies of the instrument (questionnaire, case, interview plan, or the like), must be submitted.
5. Revisions must be submitted within 12 months from request, otherwise they will be considered new submissions.

Comments

The journal does not have a regular section for Comments. Authors who wish to comment on articles previously published in JMAR should first communicate directly with the author(s) of the original article to eliminate any misunderstandings or misconceptions. If substantive issues still remain after the written exchange of views with the author(s), the Commentator may submit to JMAR the residue of the proposed Comment. Four copies of the correspondence between the Commentator and the author(s) of the original article should be submitted to the Editor together with four copies of the comment manuscript. All other editorial norms also apply to proposed Comments.

Manuscript Preparation and Style

The Journal of Management Accounting Research’s manuscript preparation guidelines follow (with a slight modification) documentation 2 of the Chicago Manual of Style (15th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Merriam-Webster’s Collegiate Dictionary.

Format

1. Manuscripts should be typed on one side of 8 1/2 x 11" good quality paper and be double-spaced, except for indented quotations.
2. Manuscripts should be as concise as the subject and research method permit, generally not to exceed 7,000 words.
3. Margins should be at least one inch from top, bottom, and sides to facilitate editing and duplication.
4. To assure anonymous review, authors should not identify themselves directly or indirectly in their papers. Single authors should not use the editorial "we."
5. A cover page should include the title of the paper, the author’s name, title and affiliation, any acknowledgments, and a footnote indicating whether the author would be willing to share the data (see last paragraph in this statement).
6. All pages, including tables, appendices and references, should be serially numbered. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically.
7. In nontechnical text use the word percent; in technical text the symbol % is used. (See the Chicago Manual for discussion of the correct usage.)
8. • Use a hyphen (-) to join unit modifiers or to clarify usage. For example: a well-presented analysis; re-form. See Webster’s for correct usage.
   • En dash (-) is used between words indicating a duration, such as hourly time or months or years. No space on either side.
   • Em dash (—) is used to indicate an abrupt change in thought, or where a period is too strong and a comma is too weak. No space on either side.
9. The following will be Roman in all cases: i.e., e.g., ibid., et al., op. cit.
10. Initials: A. B. Smith (space between); States, etc.: U.S., U.K. (no space between).
11. When using "Big 4", "Big 5", "Big 6" or "Big 8" - use Arabic figures (don’t spell out).
12. Ellipsis should be used not periods, example ... not.
13. Use "SAS No. #" not "SAS #"
14. Use only one space after periods, colons, exclamation points, question marks, quotation marks - any punctuation that separates two sentences.
15. • Use real quotation marks—never inch marks: use " and ~‘ not " and."
    • Use real apostrophes, not the foot marks: use not
16. Punctuation used with quote marks:
17. • Commas and periods are always placed inside the quotation marks.
    • Colons and semicolons go outside the quotation marks.
    • Question marks and exclamation points go in or out, depending on whether they belong to the material inside the quote. If they belong to the quoted material, they go inside the quote marks, and vice versa.
18. Punctuation and parentheses: Sentence punctuation goes after the closing parentheses if what is inside the parentheses is part of the sentence (as is this phrase). This also applies to commas, semicolons and colons. If what is inside the parentheses is an entire statement of its own, the ending punctuation should also be inside the parentheses.
19. Headings should be arranged so those major headings are centered, bold and capitalized. Second level headings should be flush left, bold and both upper and lowercase. Third level headings should be flush left, bold, italic and both upper and lower case. Fourth level headings should be paragraph indent, bold and lower case. Headings and subheadings should not be numbered. For example:

A CENTERED, BOLD, ALL CAPITALIZED, FIRST LEVEL HEADING

A Flush Left, Hold, Upper and Lower Case, Second Level Heading

A Flush Left, Bold, Italic, Upper and Lower Case, Third Level Heading

A paragraph indent, bold, lower case, fourth level heading. Text starts....

Abstract

An abstract of no more than 150 words should be presented on a separate page immediately preceding the text. The abstract should be nonmathematical and include a readable summary of the research question, method and the significance of the findings and contribution. The title, but not the author’s name or other identification designations, should appear on the abstract page.

Tables and Figures

The author should note the following general requirements:

1. Each table and figure (graphic) should appear on a separate page and should be placed at the end of the text. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure.
2. A reference to each table or figure should be made in the text.
3. The author should indicate by marginal notation where each table or figure should be inserted in the text, e.g., (Insert Table X here).
4. Tables or figures should be reasonably interpreted without reference to the text.
5. Source lines and notes should be included as necessary.
6. When information is not available, use "NA" capitalized with no slash between.
7. Figures must be prepared in a form suitable for printing.

Mathematical Notation

Mathematical notation should be employed only where its rigor and precision are necessary, and in such circumstances authors should explain in the narrative format the principal operations performed. Notation should be avoided in footnotes. Unusual symbols, particularly if hand-written, should be identified in the margin when they first appear. Displayed material should clearly indicate the alignment, superscripts and subscripts. Equations should be numbered in parentheses flush with the right-hand margin.

Documentation

Citations: Work cited should use the "author-date system" keyed to a list of works in the reference list (see below). Authors should make an effort to include the relevant page numbers in the cited works.

1. In the text, works are cited as follows: author’s last name and date, without comma, In parentheses: for example, (Jones 1987); with two authors: (Jones and Freeman 1973); with more than two: (Jones et al. 1985); with more than one source cited together (Jones 1987; Freeman 1986); with two or more works by one author: (Jones 1985, 1987)
2. Unless confusion would result, do not use "p." or "pp." before page numbers: for example, (Jones 1987, 115).
3. When the reference list contains more than one work of an author published in the same year, the suffix a, b, etc. follows the date in the text citation: for example, (Jones 1987a) or (Jones 1987a; Freeman 1985b).
4. If an author’s name Is mentioned in the text, It need not be repeated in the citation; for example, "Jones (1987, 115) says....
5. Citations to institutional works should use acronyms or short titles where practicable: for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975).
6. If the manuscript refers to statutes, legal treatises, or court cases, citations acceptable in law reviews should be used.

Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by the Chicago Manual:

1. Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation.
2. Use author’s initials instead of proper names.
3. In listing more than one name in references (Rayburn, L., and B. Harrelson) there should always be a comma before "and."
4. Dates of publication should be placed immediately after authors’ names. Titles of journals should not be abbreviated.
5. Multiple works by the same author(s) should be listed in chronological order of publication.
6. Two or more works by the same author(s) in the same year are distinguished by letters after the date.

Sample entries are as follows:

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Banker, R., G. Potter, and R. Schroeder. 1992. An empirical study of manufacturing overhead cost drivers. Working paper, University of Minnesota.

Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today’s Advanced Manufacturing: The CAM-I Conceptual Design. Boston, MA: Harvard Business School Press.

Cooper, R. 1 987a. The two-stage procedure in cost accounting: Part one. Journal of Cost Management (Summer): 43-51.

________, 1987b. The two-stage procedure in cost accounting: Part two. Journal of Cost Management (Fall): 39-45

Einhorn, H. J., and R. Hogarth. 1981. Behavioral decision theory: Processes of judgment and choice. Journal of Accounting Research 19 (1): 1-31.

Horngren, C. T. 1962. Choosing accounting practices for reporting to management. N.A.A. Bulletin 19 (September): 3-15.

Kaplan, R. S. 1985. Accounting lag: The obsolescence of cost accounting systems. In The Uneasy Alliance: Managing the Productivity-Technology Dilemma, edited by K. Clark, R. Hayes, and C. Lorenz, 195—226. Boston, MA: Harvard Business School Press.

Takeuchi, H., and J. A. Queich. 1983. Quality is more than making a good product. Harvard Business Review 61: 139-145.

Footnotes: Footnotes are not used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be consecutively numbered throughout the manuscript with superscript Arabic numerals. Footnote text should be double-spaced and placed at the end of the article.

Policy on Reproductions

The objective of JMAR is to promote wide dissemination of the results of theoretical and applied research and other scholarly inquiries into the broad field of management accounting.

Permission is hereby granted to reproduce any of the contents of JMAR for use in courses of instruction, so long as the source and American Accounting Association copyright are indicated in any such reproductions.

Written application must be made to American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399, for permission to reproduce any of the contents of JMAR for use in other than courses of Instruction—e.g., inclusion in books of readings or in other publications Intended for general distribution. In consideration for the grant of permission by JMAR in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction. Normally, JMAR will not assess a charge for the waiver of copyright.

Except where otherwise noted in articles, the copyright interest has been transferred to the American Accounting Association. Where the author(s) has (have) not transferred the copyright to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).

Policy on Data Availability

The following policy, adopted by the Executive Committee of the AAA in April 1989, is applicable to all manuscripts submitted to JMAR:

...authors are encouraged to make their data available for use by others.... Authors of articles that report data dependent results should footnote the status of data availability and, when pertinent, this should be accompanied by information on how the data may be obtained.