Manuscript Guideline


Manuscripts should be written as accurately as possible and should be typed in double-spacing on one side of an A4 paper with margins at least 25mm. Each manuscript should not exceed 25 pages. The first page of your paper should contain the title, name(s), affiliation(s), address(es), telephone number(s), fax number(s) and email address(es). The title of the paper should be in capital letters. Section headings should be centred and be in bold. Each main Section heading should be numbered in Arabic numerals. Each subheading should be flushed to the left (and formatted in italics), and follow the alphabetical numbering by A, B, C, etc.

Review of Manuscripts

Manuscripts will be reviewed by a panel of referees.

Cover Letter

Manuscripts should be accompanied by a cover letter stating that the material has not been published, and is not under consideration for publication elsewhere.

Title Page

Please include a date on the title page of the manuscript, e.g. "Working paper, May 24, 20xx.


The abstract should be brief, self-contained, explicit and should not exceed 200 words. This is followed by not more than five keywords/phrases identifying the main areas of the manuscript. Journal of Economic Literature classification number (s) must be included below the keywords.

End notes

Footnotes should not be used. End notes should be used instead.


References should be carefully checked. The references are to be cited in the text in the author-date format following the American Psychological Association (APA) citation style. A reference list, only of work cited, should be provided at the end of the text arranged in alphabetical order. Examples for the format of books and journals are follows:

Journal Article, One Author

Burns, J., (2004). The dynamics of accounting change: Inter-play between new practises, routines, institutions, power, and politics. Accounting, Auditing, and Accountability Journal, 13(5), 566-96.

Journal Article, Two Authors

Burns, J., & Scapens, R. (2004). Conceptualising management accounting change: An institutionalist framework. Management Accounting Research,11(1), 3-25.

Journal Article, with DOI

Sainaghi, R. (2008). Strategic position and performance of winter destinations. Tourism Review, 63(4), 40-57.

Journal Article, with no DOI

Shepherd, R., Barnett, J., Cooper, H., Coyle, A., Moran-Ellis, J., Senior, V., & Walton, C. (2007). Towards an understanding of British public attitudes concerning human cloning. Social Science & Medicine, 65(2), 377-392.

Book, Two Author

Emmanuel, C., & Otley, D. (1990). Accounting for management control. London: Chapman and Hall.

Edited Book

Clegg, S., & Hardy, C. (1996). Conclusions: Representations. In Clegg, S., C. Hardy, & W. Nord (Eds.) Handbook of organizational studies. (59-79). London-Sage.

Electronic Sources

Fredrickson, B. L. (2000, March 7). Cultivating positive emotions to optimize health and well-being. Prevention & Treatment, 3. Retrieved from 0030001a.html.


Abbreviation should be spelled out when it is first used. Accepted abbreviations or acronyms may be used for subsequent citations.


Tables should be numbered in Arabic numerals.

Example: "Table 3" on one line, and in the next line include the title of the table before the table itself.


Graphs or diagrams should be on a separate sheet of paper referred to as Figures and be numbered consecutively in Arabic numerals followed by the title. Photographs, if any, should be large, clear, glossy prints, showing high-contrast. Each should be identified on the back, complete with the author’s name and the number of the illustrations.

Example: "Figure 1" on one line, and in the next line include the title of the graph/diagram before the graph/diagram itself.


Contributors must provide their full names, position held, highest qualifications, addresses, email addresses and areas of interest in an email message or in a letter. Most of this information should be included on the title page. At the time of final manuscript submission, authors will be asked to submit a no more than 150-word author statement (feel free to include it in your submission) that will appear at the end of the text of the paper before the list of the references.

Acknowledgment, if any, of no more than 120 words will appear at the bottom of page one of the printed article.


Copyright of the articles will not remain with the author(s). Prior to publication of accepted article, author(s) will be asked to assign copyright to the Journal. All published articles in the Journal are copyrighted to the Journal.