For Contributors

1. By submitting the manuscript for review the authors warrant that the manuscript is original and has not been submitted for publication elsewhere. The authors further warrant that they have obtained necessary releases from companies or individuals involved in or with the manuscript, where necessary.

2. A nonrefundable submission fee of $50 in U.S. funds is required for manuscripts to be reviewed. The submission fee can be paid by credit card or check.

To pay by credit card contact the editor. Checks should be made payable to Global Perspectives on Accounting Education and mailed to the address below.

Marco Lam, Editor
Global Perspectives on Accounting Education
Western Carolina University
7 Killian Annex Road
Forsyth 104
Cullowhee, NC 28723

3. All submissions and correspondence should be made to the editor at The editor can also be reached by phone at (828) 227-7189, or by fax at (828) 227-7584.

4. Revisions must be submitted within 12 months of the initial editorial decision date; otherwise the manuscript will be considered a new submission.

Manuscript Preparation

1. Manuscripts should be formatted for an 8½” x 11″ (or A4) page with 1″ margins.

2. Manuscript text should be double spaced except for indented quotes.

3. Authors should not identify themselves directly or indirectly.

4. Two files should be electronically submitted to in Word, Word Perfect, or ASCII format. The cover page file should contain the title of the paper, the author’s name, title, affiliation, acknowledgments, and footnote regarding the author’s willingness to share the data. The manuscript file should contain the abstract, body of the manuscript, references, appendixes, tables, figures, exhibits, and footnotes.

5. The abstract for empirical and replication manuscripts should present the study’s purpose, main method of analysis, and primary results. The abstract for nonempirical manuscripts should present the paper’s purpose and the subject area. The abstract should be 100-150 words.

6. All pages, including appendices, are to be serially numbered.

7. Headings should be arranged as follows:

Level Two, Flush Left, Bold, Upper and Lower Case
Level Three, Flush Left, Italicized, Upper and Lower Case

Level Four, indented, bold, lower case. Immediately followed by the text

8. Tables, Figures, Exhibits, and Appendixes should conform to the following:

a) Tables, Figures, Exhibits, and Appendixes should be placed at the end of the manuscript. Each should be numbered and include a title indicating the contents of the table or figure.

b) Each table, figure, exhibit, and appendix must be referenced in the body of the text.

c) Tables, figures, and exhibits should be interpretable without reference to the text.

9. Citations: Works cited will be indicated with the (Author, year) notation unless the author’s name is used in the sentence then the citation is Author (year). Page numbers are to be included (Author, year. p. xx) where direct quotes are used. Citation examples.

a) One author: (Chasteen, 2002)
b) Two authors: (Almer and Kaplan, 2002)
c) Three or more authors: (Fogarty et al., 2000)
d) More than one work cited: (Fogarty et al., 2000; Almer and Kaplan, 2002)
e) Two or more works by one author: (Ponemon, 1992; 1993)
f) Two or more works by one author in the same year: Bernardi (1994a; 1994b)
g) Quote: (Thorne, 2000. p. 151)
h) Author’s name used in the sentence: Thorne (2000)

10. Reference List: Authors must include a reference list containing only those works cited in the manuscript. References must contain the information necessary to identify the work.

a) Order items in the reference list alphabetically by the surname of the first author or the organization responsible for the citation.
b) Use authors’ initials in place of proper names.
c) Journal titles should not be abbreviated.
d) Multiple works by the same author are to be listed chronologically.
e) Multiple works by the same author in the same year are to be indicated by letters after the publication date.
f) Reference examples:

Almer, E. D., and S. E. Kaplan. 2002. The Effects of Flexible Work Arrangements on
Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting. Behavioral Research In Accounting (Vol. 14) 1-34.

Bernardi, R. 1994a. Fraud Detection: The Effect of Client Integrity and Competence and
Auditor Cognitive Style. Auditing: A Journal of Practice & Theory (Supplement) 68-97.

—, 1994b. Validating Research Results When Cronbach’s Alpha is Below .70: A
Methodological Procedure. Educational and Psychological Measurement (Vol. 54) 766-776.

Chasteen, L. G. 2002. Equity Method Accounting and Intercompany Transactions. Issues
in Accounting Education
 (Vol. 17, No. 2) 185-196.

Financial Accounting Standards Board. 1982. Related Party Disclosures. Statement of
Financial Accounting Standards No. 57. (Norwalk, CT: FASB).

Fogarty, T. J., J. Singh, G. K. Rhoads, and R. K. Moore. 2000. Antecedents and
Consequences of Burnout in Accounting: Beyond the Role Stress Model.
Behavioral Research In Accounting (Vol. 12) 31-67.

May, C. B., and G. S. May. 2003. Effective Writing: A Handbook for Accountants. (New Jersey, Prentice Hall).

Ponemon, L. 1992. Auditor Under Reporting of Time and Moral Reasoning: An
Experimental Lab Study. Contemporary Accounting Research (Vol. 9) 171-189.

—, 1993. The Influence of Ethical Reasoning on Auditors’ Perception of
Management’s Competence and Integrity. Advances in Accounting (Vol. 11) 1-29.

Thorne, L. 2000. The Development of Two Measures to Assess Accountants’ Prescriptive
and Deliberative Moral Reasoning. Behavioral Research in Accounting (Vol. 12)