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Accounting History
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Accounting History

Journal of the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand

Joint Editors
Garry Carnegie RMIT University, Australia
Carolyn Fowler Victoria University of Wellington, New Zealand
Associate Editors
Carolyn Cordery Aston University, UK
Laura Maran RMIT University, Australia
Grant Samkin University of Waikato, New Zealand
Book Review Editor
Nick Davis Charles Sturt University, Australia
Editorial Assistant
Leona Campitelli RMIT University, Australia


eISSN: 17493374 | ISSN: 10323732 | Current volume: 22 | Current issue: 3 Frequency: Quarterly
Accounting History is a specialist, international peer-reviewed journal that encourages critical and interpretative historical research on the nature, roles, uses and impacts of accounting and provides a forum for the publication of high quality manuscripts on the historical development of accounting across all organisational forms. The journal is acknowledged as a premier journal in its field and is a prized resource for academics, practitioners and students who seek to augment understanding of accounting's past and use that understanding to elucidate accounting's present and its possible future development. Accounting History is the official journal of the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand.

Unique attributes

As a major international research journal, Accounting History serves to advance an understanding of the interaction of accounting and its socio-economic and political environments within historical contexts. It promotes the study of accounting as a social practice as well as a technical practice and encourages the identification of the impacts of accounting and accounting change on organisational and social functioning and development. Therefore, the use of an array of theoretical perspectives drawn from relevant disciplines such as sociology, economics and political theory is encouraged in conducting critical and interpretive studies of accounting's past. Papers accepted for publication are subject to double-blind review to ensure academic rigour and robustness and to ensure integrity.

Topics

Papers that are suitable for publication in Accounting History span a wide range of topics and periods, and a variety of methodological approaches, including biography, prosopography, institutional history, public sector accounting history, business history through accounting records, comparative international accounting history, as well as innovative research methods. Such studies may involve commercial and public institutions as well as social institutions of any genre, including the family home, charities and religious institutions. Studies set firmly in the archive, comprising written or oral sources, and that span both time and space are particularly encouraged. Thematic special issues are regularly published in order to encourage innovative and relevant research in underdeveloped fields of enquiry or within emerging or re-emerging topics in contemporary accounting.

Key benefits

The broad scope and strong international focus of Accounting History makes it relevant to the accounting profession internationally, as well as a contributor to informing research, public policy setting and regulation, and to augmenting knowledge in other fields such as business, management, finance and economic history. Appreciated internationally as a leading journal in its field, Accounting History continues to provide historical perspectives on current issues and may inform or guide contemporary and future decision makers on accounting, organisational and social policy and associated regulatory developments.

Electronic Access:

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This journal is a member of the Committee on Publication Ethics (COPE)

Accounting History is an international peer-reviewed journal that aims to publish high-quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting's impact on organisational and social functioning. The method(s) and/or theoretical framework(s) used should be clearly articulated.

This journal is a member of the Committee on Publication Ethics (COPE)

Editorial Advisory Panel
John Richard Edwards Cardiff University, UK
Richard K. Fleischman John Carroll University, USA
Barbara D. Merino University of North Texas, USA
Christopher J. Napier Royal Holloway, University of London, UK
Lee D. Parker RMIT University, Australia
Brian West Federation University Australia, Australia
Regional Editors
Lisa Evans University of Stirling, UK
Theresa A. Hammond San Francisco State University, USA
Masayoshi Noguchi Tokyo Metropolitan University, Japan
Editorial Board
Marcia Annisette York University, Canada
C. Richard Baker Adelphi University, USA
Luca Bartocci Università degli studi di Perugia, Italy
Rachel Baskerville Victoria University of Wellington, New Zealand
Rob Bryer University of Warwick, UK
Kees Camfferman Vrije Universiteit Amsterdam, Netherlands
Salvador Carmona IE University, Spain
Nieves Carrera IE University, Spain
Roy Chandler Cardiff University, UK
Michele Chwastiak University of New Mexico, USA
Deirdre Collier Fairleigh Dickinson University, USA
Corinne Cortese University of Wollongong, Australia
Michael Doron California State University Northridge, USA
Maria C. Dyball The University of Sydney, Australia
Elaine Evans Macquarie University, Australia
Warwick Funnell University of Kent, UK
Elena Giovannoni Royal Holloway University of London, UK
Delfina Gomes Universidade do Minho, Portugal
Fernando Gutierrez-Hidalgo Universidad Pablo de Olavide de Sevilla, Spain
Helen Irvine Queensland University of Technology, Australia
Ingrid Jeacle University of Edinburgh, UK
Michael J. Jones University of Bristol, UK
Naoko Komori University of Sheffield, UK
Alessandro Lai Università degli Studi di Verona, Italy
Carlos Larrinaga Universidad de Burgos, Spain
Giulia Leoni RMIT University, Australia
Ellen J. Lippman University of Portland, USA
Marta Macias Universidas Carlos III de Madrid, Spain
Josephine Maltby University of Sheffield, UK
Laura Maran RMIT University, Australia
Frances M. Miley University of Sussex, UK
Paul Miranti Rutgers, The State University of New Jersey, USA
Lee C. Moerman University of Wollongong, Australia
Marc Nikitin Université d’Orléans, France
Brendan O'Connell RMIT University, Australia
Catriona Paisey University of Glasgow, UK
Martin Persson Western University, Canada
Brad Potter The University of Melbourne, Australia
Andrew Read University of Sussex, UK
Morina Rennie University of Regina, Canada
Angelo Riccaboni Università degli Studi di Siena, Italy
Lúcia Lima Rodrigues Universidade do Minho, Portugal
Janette Rutterford The Open University Business School, UK
Raluca Sandu SKEMA Business School, France
Massimo Sargiacomo Universita degli Studi G. d'Annunzio di Chieti-Pescara, Italy
Utz Schäffer WHU, Germany
Stefania Servalli Università degli Studi di Bergamo, Italy
Riccardo Stacchezzini Università degli Studi di Verona, Italy
Thomas N. Tyson St John Fisher College, USA
Sandra van der Laan University of Sydney, Australia
Grietjie Verhoef University of Johannesburg, South Africa
Stephen P. Walker University of Edinburgh, UK
Helen K. L. Yee The University of Sydney, Australia
Joni J. Young University of New Mexico, USA
Henri Zimnovitch Conservatoire National des Arts et Métiers, France
  • ArticleFirst
  • Cabell's Directory of Publishing Opportunities in Accounting
  • Clarivate Analytics: Emerging Sources Citation Index (ESCI)
  • EBSCO
  • OCLC: Electronic Collections Online
  • ProQuest 5000
  • ProQuest Accounting & Tax Database
  • ProQuest Central
  • ProQuest: CSA Advanced Technologies Database
  • ProQuest: Professional ProQuest Central
  • SciVal
  • Scopus
  • Manuscript Submission Guidelines: Accounting History

    This Journal is a member of the Committee on Publication Ethics

    Please read the guidelines below then visit the Journal’s submission site http://mc.manuscriptcentral.com/ach to upload your manuscript. Please note that manuscripts not conforming to these guidelines may be returned.

    Only manuscripts of sufficient quality that meet the aims and scope of Accounting History will be reviewed.

    There are no fees payable to submit or publish in this journal.

    As part of the submission process you will be required to warrant that you are submitting your original work, that you have the rights in the work, that you are submitting the work for first publication in the Journal and that it is not being considered for publication elsewhere and has not already been published elsewhere, and that you have obtained and can supply all necessary permissions for the reproduction of any copyright works not owned by you.

    1. What do we publish?
      1.1 Aims & Scope
      1.2 Article types
      1.3 Writing your paper
    2. Editorial policies
      2.1 Peer review policy
      2.2 Authorship
      2.3 Acknowledgements
    3. Publishing policies
      3.1 Publication ethics
      3.2 Contributor's publishing agreement
      3.3 Open access and author archiving
    4. Preparing your manuscript
      4.1 Formatting
      4.2 Artwork, figures and other graphics
      4.3 Supplementary material
      4.4 Reference style
      4.5 English language editing services
    5. Submitting your manuscript
      5.1 ORCID
      5.2 Information required for completing your submission
      5.3 Permissions
    6. On acceptance and publication
      6.1 SAGE Production
      6.2 Online First publication
      6.3 Access to your published article
      6.4 Promoting your article
    7. Further information

     

    1. What do we publish?

    1.1 Aims & Scope

    Before submitting your manuscript to Accounting History, please ensure you have read the Aims & Scope.

    1.2 Article Types

    Papers could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess the impacts of accounting and accounting change on organizational and social functioning and development. Accounting History promotes the study of accounting as a social practice as well as a technical practice. In such studies, the method(s) and/or theoretical framework(s) used should be clearly articulated. Authors should also identify, to the extent possible, the contemporary relevance and implications of their research findings.

    1.3 Writing your paper

    The SAGE Author Gateway has some general advice and on how to get published, plus links to further resources.

    1.3.1 Make your article discoverable

    When writing up your paper, think about how you can make it discoverable. The title, keywords and abstract are key to ensuring readers find your article through search engines such as Google. For information and guidance on how best to title your article, write your abstract and select your keywords, have a look at this page on the Gateway: How to Help Readers Find Your Article Online.

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    2. Editorial policies

    2.1 Peer review policy

    Accounting History operates a strictly blinded peer review process in which the reviewer’s name is withheld from the author and, the author’s name from the reviewer. The reviewer may at their own discretion opt to reveal their name to the author in their review but our standard policy practice is for both identities to remain concealed. Each manuscript is reviewed by at least two referees.

    All manuscripts are reviewed as rapidly as possible and an editorial decision is normally reached within 10 weeks of submission. All manuscripts are reviewed initially by the Editors and only those papers that meet the scientific and editorial standards of the journal, and fit within the aims and scope of the journal, will be sent for outside review. 

    2.2 Authorship

    All parties who have made a substantive contribution to the article should be listed as authors. Principal authorship, authorship order, and other publication credits should be based on the relative scientific or professional contributions of the individuals involved, regardless of their status. A student is usually listed as principal author on any multiple-authored publication that substantially derives from the student’s dissertation or thesis.

    2.3 Acknowledgements

    All contributors who do not meet the criteria for authorship should be listed in an Acknowledgements section. Examples of those who might be acknowledged include a person who provided purely technical help, or a department chair who provided only general support.

    Any acknowledgements should appear  only on the title page of your submission.

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    3. Publishing Policies

    3.1 Publication ethics

    SAGE is committed to upholding the integrity of the academic record. We encourage authors to refer to the Committee on Publication Ethics’ International Standards for Authors and view the Publication Ethics page on the SAGE Author Gateway.

    3.1.1 Plagiarism

    Accounting History and SAGE take issues of copyright infringement, plagiarism or other breaches of best practice in publication very seriously. We seek to protect the rights of our authors and we always investigate claims of plagiarism or misuse of published articles. Equally, we seek to protect the reputation of the journal against malpractice. Submitted articles may be checked with duplication-checking software. Where an article, for example, is found to have plagiarised other work or included third-party copyright material without permission or with insufficient acknowledgement, or where the authorship of the article is contested, we reserve the right to take action including, but not limited to: publishing an erratum or corrigendum (correction); retracting the article; taking up the matter with the head of department or dean of the author's institution and/or relevant academic bodies or societies; or taking appropriate legal action.

    3.1.2 Prior publication

    If material has been previously published it is not generally acceptable for publication in a SAGE journal. However, there are certain circumstances where previously published material can be considered for publication. Please refer to the guidance on the SAGE Author Gateway or if in doubt, contact the Editor at the address given below.

    3.2 Contributor's publishing agreement

    Before publication, SAGE requires the author as the rights holder to sign a Journal Contributor’s Publishing Agreement. SAGE’s Journal Contributor’s Publishing Agreement is an exclusive licence agreement which means that the author retains copyright in the work but grants SAGE the sole and exclusive right and licence to publish for the full legal term of copyright. Exceptions may exist where an assignment of copyright is required or preferred by a proprietor other than SAGE. In this case copyright in the work will be assigned from the author to the society. For more information please visit the SAGE Author Gateway.

    3.3 Open access and author archiving

    Accounting History offers optional open access publishing via the SAGE Choice programme. For more information please visit the SAGE Choice website. For information on funding body compliance, and depositing your article in repositories, please visit SAGE Publishing Policies on our Journal Author Gateway.

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    4. Preparing your manuscript for submission

    4.1 Formatting

    The preferred format for your manuscript is Word. LaTeX files are also accepted. Word and (La)Tex templates are available on the Manuscript Submission Guidelines page of our Author Gateway. The text should be double-spaced throughout and with a minimum of 3cm for left and right hand margins and 5cm at head and foot. Text should be standard 12 point.

    4.1.1. Length

    Manuscripts should be double-spaced and will generally be no longer than 8,000 words (excluding the abstract, any acknowledgements and the list of references). However, longer submissions (of up to 10,000 words excluding the abstract, acknowledgements, if any, and the references) may be accepted where warranted by the nature of the topic, the extent of the analysis, and the quality of the research and writing. Abstracts are to be a single paragraph of no more than 160 words.

    The text should be double-spaced throughout and with a minimum of 3cm for left and right hand margins and 5cm at head and foot. Text should be standard 10 or 12 point.

    4.1.2. Headings

    Headings should be formatted so that major headings are flush left, bold, lower case and two font sizes larger than the main text. Second level headings should be flush left, bold, lower case and same size as main text. Third level headings should be flush left, italics, lower case and same size as main text. For example:

    1. Flush left, bold, lower case, two font sizes larger than main text

    2. Flush left, bold, lower case, same size font as main text

    3. Flush left, italics, lower case, same size font as main text.

    Headings should have an initial capital and remaining words lower case, unless proper names. Headings are unnumbered.

    4.1.3 Keywords

    Keywords should be in lowercase, except for names which should start with a capital.

    4.1.4 Figures

    Figures, tables, diagrams and appendices should be numbered consecutively and titled.

    4.1.5 Notes

    Notes should appear as endnotes and be numbered consecutively. These should begin on a separate page at the end of the manuscript.

    4.1.6 Quotes

    Use single quotes, with double quotes within quoted material.

    4.1.7 Spelling

    U.K spelling is to be used except in the case of quoted material.

    4.1.8 Numbers

    Spell out numbers one to nine; for numbers 10 and over use numerals, except at the beginning of a sentence.

    Use numerals with percentages (use per cent and not %) except where a percentage figure appears in tables, figures and appendices and in brackets within the text, in which case % is to be used.

    4.1.9 Abbreviations

    Do not use abbreviations in the title of a paper, in the abstract, or keywords. Define an abbreviation the first time that it is used (except in the Abstract): write the term out in full followed by the abbreviation in parentheses. Use the abbreviation consistently thereafter, including at the start of sentences.

    4.1.10 Use of colons in titles and headings

    Format with an initial capital only and remaining words lower case, unless proper names. Run on subtitle after colon, with initial capital after colon.

    4.2 Artwork, figures and other graphics

    For guidance on the preparation of illustrations, pictures and graphs in electronic format, please visit SAGE’s Manuscript Submission Guidelines.

    Figures supplied in colour will appear in colour online regardless of whether or not these illustrations are reproduced in colour in the printed version. For specifically requested colour reproduction in print, you will receive information regarding the costs from SAGE after receipt of your accepted article.

    4.3 Supplementary material

    This journal does not currently accept supplementary material.

    4.4 Reference style

    Accounting History adheres to the SAGE Harvard reference style. View the SAGE Harvard guidelines to ensure your manuscript conforms to this reference style.

    If you use EndNote to manage references, you can download the SAGE Harvard EndNote output file.

    4.5 English language editing services

    Authors seeking assistance with English language editing, translation, or figure and manuscript formatting to fit the journal’s specifications should consider using SAGE Language Services. Visit SAGE Language Services on our Journal Author Gateway for further information.

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    5. Submitting your manuscript

    Accounting History is hosted on SAGE Track, a web based online submission and peer review system powered by ScholarOne™ Manuscripts. Visit http://mc.manuscriptcentral.com/ach to login and submit your article online.

    IMPORTANT: Please check whether you already have an account in the system before trying to create a new one. If you have reviewed or authored for the journal in the past year it is likely that you will have had an account created.  For further guidance on submitting your manuscript online please visit ScholarOne Online Help.

    5.1 ORCID

    As part of our commitment to ensuring an ethical, transparent and fair peer review process SAGE is a supporting member of ORCID, the Open Researcher and Contributor ID. ORCID provides a persistent digital identifier that distinguishes researchers from every other researcher and, through integration in key research workflows such as manuscript and grant submission, supports automated linkages between researchers and their professional activities ensuring that their work is recognised.

    We encourage all authors to add their ORCIDs to their SAGE Track accounts and include their ORCIDs as part of the submission process. If you don’t already have one you can create one here

    5.2 Information required for completing your submission

    You will be asked to provide contact details and academic affiliations for all co-authors via the submission system and identify who is to be the corresponding author. These details must match what appears on your manuscript. At this stage please ensure you have included all the required statements and declarations and uploaded any additional supplementary files (including reporting guidelines where relevant).

    5.3 Permissions

    Please also ensure that you have obtained any necessary permission from copyright holders for reproducing any illustrations, tables, figures or lengthy quotations previously published elsewhere. For further information including guidance on fair dealing for criticism and review, please see the Copyright and Permissions page on the SAGE Author Gateway.

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    6. On acceptance and publication

    6.1 SAGE Production

    Your SAGE Production Editor will keep you informed as to your article’s progress throughout the production process. Proofs will be sent by Word to the corresponding author and should be returned promptly.  Authors are reminded to check their proofs carefully to confirm that all author information, including names, affiliations, sequence and contact details are correct, and that Funding and Conflict of Interest statements, if any, are accurate. Please note that if there are any changes to the author list at this stage all authors will be required to complete and sign a form authorising the change.

    6.2 Online First publication

    Online First allows final articles (completed and approved articles awaiting assignment to a future issue) to be published online prior to their inclusion in a journal issue, which significantly reduces the lead time between submission and publication. Visit the SAGE Journals help page for more details, including how to cite Online First articles.

    6.3 Access to your published article

    SAGE provides authors with online access to their final article.

    6.4 Promoting your article

    Publication is not the end of the process! You can help disseminate your paper and ensure it is as widely read and cited as possible. The SAGE Author Gateway has numerous resources to help you promote your work. Visit the Promote Your Article page on the Gateway for tips and advice. In addition, SAGE is partnered with Kudos, a free service that allows authors to explain, enrich, share, and measure the impact of their article. Find out how to maximise your article’s impact with Kudos.

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    7. Further information

    Any correspondence, queries or additional requests for information on the manuscript submission process should be sent to the Accounting History editorial office as follows:

    Leona Campitelli
    Accounting History
    E-mail: acchis@rmit.edu.au

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