Stylistic Guidelines

Manuscript requirements

Please prepare your manuscript before submission, using the following guidelines:

Format Paper heading should be Arial 14 with text Arial 11 using 1.5 spacing throughout the document. The headings in the paper for the different sub-sections such as abstract and introduction should be in caps and bold with any further headings only in bold. Please justify the text. There should be no numbering for the headings. 2.54 (normal) cm margins should be used on all sides. Submissions must be in MS-Word (not PDF).

Paper submissions must include a cover page and the paper. The cover page should be a separate file that includes the title of the paper, the name and surname of the authors and the respective university the authors are affiliated to with the email address of the corresponding author.

The paper should include the title of the paper, the abstract with the details of the paper and the keywords but should not have any reference to the authors.
Article Length Manuscript should be between 5 000 and 8 000 words in length excluding the references and appendices.
Author details All contributing authors’ names should be added to a title page. The title page should be submitted in Microsoft Word and PDF together with the main manuscript files.
Research funding Authors must declare all sources of external research funding in their article and a statement to this effect should appear in the Acknowledgements section. Authors should describe the role of the funder or financial sponsor in the entire research process, from study design to submission.
Structured Abstract

Authors must supply a structured abstract in their submission, set out under the following sub-headings:

  • Purpose (mandatory)
  • Design/methodology/approach (mandatory)
  • Findings (mandatory)
  • Research limitations/implications (if applicable)
  • Practical implications (if applicable)
  • Social implications (if applicable)
  • Originality/value (mandatory)

The abstract should not exceed 300 words. References and the use of personal pronouns should be avoided.
Keywords Authors should provide appropriate and short keywords which capture the paper’s principal topics. The maximum number of keywords is 5.
Article Classification

Authors should categorise their papers as one of the following:

Research paper - papers which report the results of an original research project. This includes, for example, constructing or testing an empirical or theoretical model or framework, action research, testing of data, market research, analysis of surveys, empirical testing and any experimental research.

Viewpoint – papers summarising an author's opinion and interpretation. This includes any journalistic pieces.

Technical papers - describes and evaluates technical products, processes or services. These papers include any reports on or interpretations of technical accounting, auditing and taxation issues.

Conceptual paper - these papers develop hypotheses, principles and/or theories. They are likely to be discursive and will include philosophical discussions and comparative studies of others' work and thinking.

Case study - case studies describe actual interventions or experiences in organizations. A description of a legal case or a hypothetical case study used as a teaching exercise would also fit into this category.
Headings

Headings must be concise, with a clear indication of the distinction between the hierarchy of headings.

The preferred format is for first level headings to be presented in bold format and subsequent sub-headings to be presented in medium italics.
Notes/Endnotes Footnotes should be used as necessary and must be identified in the text by consecutive numbers. Endnotes should be avoided.
Figures All figures (charts, diagrams, line drawings, web pages/screenshots, and photographic images) should be of high quality, legible and numbered consecutively with arabic numerals. Graphics may be supplied in colour to facilitate their appearance on the online database. Figures should be included in the main body of the article and not in a separate file or after the reference list.
Tables Tables should be typed and included in the body of the manuscript. Ensure that any superscripts or asterisks are shown next to the relevant items and have corresponding explanations displayed as footnotes to the table, figure or plate.
References References to other publications must be in Harvard style and carefully checked for completeness, accuracy and consistency. The same formatting style as applied by Accounting, Auditing and Accountability Journal or Meditari Accountancy Research should be followed.

 

Editing

Authors are expected to ensure that papers are concisely written, grammatically acceptable and free from errors. The editors reserve the right to make minor changes to ensure this on publication.