The International Journal of Accounting

Editorial Policies

The International Journal of Accounting (TIJA) aims at publishing high-quality research in accounting that has some international dimensions. The primary criteria for manuscript evaluation are the incremental contribution to accounting literature and the attention to the impact of the unique institutional arrangements in a country or region.

Other than occasional commissioned papers or special issues, all the manuscripts published in TIJA are selected by the editors after the normal double-blind refereeing process.

Organization

TIJA has replaced the abstract with a “Synopsis,” which must be self-contained to allow readers to grasp the essence and steps of the research presented in the submitted paper. To achieve this goal, the synopsis should be 400 words or fewer and must include enough information to communicate an overview of the related article. In particular, the format of the synopsis should be organized to correspond to various steps of the research such as:

The tone and style of writing of the synopsis should be accessible to all interested individuals, including professors, practitioners, standard setters, regulators, and students.

Given this structure, the body of the manuscript, in addition to the synopsis, should not exceed 7,500 words plus any figures, exhibits, and tables. The section reviewing extant literature must be targeted and written succinctly, and must not be padded with references to other research of tangential relevance.

Scope

TIJA is open to publishing accounting research using all types of methodology with three caveats:

• Research papers based on survey data or questionnaires must provide means to validate the credibility of the data, respondents, and evidence of nonresponse bias.
• Going forward, TIJA will not consider for publication any research based on a count of words, phrases, or sentences irrespective of the source document (e.g., Annual Report Form 10-K in the USA).
• While few cases are typically encountered, questions may arise about the quality of the analyses and conclusions of some papers. In those cases, authors should be willing to supply their data if requested for validation. Supplied data will be kept in strict confidence and will be destroyed after validating, or failing to validate, the analyses and results of the source paper.