Instructions for authors

Submissions to the journal should be original unpublished work and should not be under review with any other journal. Papers should be submitted electronically at  http://ojs.francoangeli.it/_ojs/index.php/fr/about/submissions.

 

Articles should be written in English. In the first page of the manuscript, authors should provide the following information:

a. title of the manuscript,

b. author's name and institutional affiliation,

c. address, phone and fax numbers as well as email address of the corresponding author,

d. acknowledgements (if applicable).

 

The title of the manuscript (but not the authors' names) and the abstract (of no more than 200 words) should appear on the second page of the manuscript. The abstract should be followed by four keywords and up to five JEL descriptors. Authors should avoid mentioning any information that would enable identification by the reviewers.

 

General Format

Length: Between 5000 and 10,000 words or between 25 and 40 pages (including Tables/Figures, References, and Annexes).

Format: 12 pt, Times New Roman; margin left/right: 2.5 cm; line spacing: 2.

 

Tables and figures

Tables and figures should be as self-contained as possible. Please check that the text contains a reference to each table and figure. Tables and figures should appear at the end of the manuscript. Authors should make an indication in the body of the text as to where the tables and figures should be included. Tables and figures should be numbered and have a descriptive heading. Readers should be able to substantially understand what is going on in the table without reference to the text. Tables can be single-spaced.

 

Mathematical expressions

All but very short mathematical expressions should be displayed on a separate line and centered. Equations must be numbered consecutively on the right margin, using Arabic numerals in parentheses.

 

Footnotes

Use footnotes rather than endnotes. Footnotes should be used only when necessary and not in place of bibliographic references. Numbers should be inserted as superscript.

 

Headings and Sections

Headings and Sections Headings should be numbered. Typically manuscripts should be structured around the following points:

- introduction and research objectives;

- literature review;

- hypotheses development;

- research methodology;

- findings;

- discussion and conclusion.

 

Citations

Citations should include the name of the author and the date of publication.

 

Examples:

Name and year - Several studies (Adams, 1999; Carroll, 1979, 1989; Gray, 2000a, 2000b) support

this conclusion.

Year only - But Cho and Patten (2007) presented conflicting evidence.

 

Order. Order citations alphabetically. Designate two or more works by one author (or by an identical group of authors) published in the same year by adding "a," "b," and so forth, after the year. See the "name and year" example above.

 

Multiple authors. If a work has two authors, give both names every time you cite it. For three or more authors, use “et al.” even for the first citation.

 

Page numbers. Use this format:

“Weak legal protection appears to result in poor-quality financial reporting” (Leuz et al., 2003:508).

 

Citation with no author. For an article with no author, cite the periodical as author.

 

Example:

Periodical as author - Analysts predicted an increase in service jobs (Wall Street Journal, 1999).

For reports, handbooks, and the like, cite the "corporate author" that produced them. Example:

Organization as author The internal control system is judged effective when all its components are

present and properly functioning (Commission of Sponsoring Organizations of the Treadway Commission, 1992).

 

References

Submissions should include a reference list whose content and format conforms to the following examples. In general, subsequent lines are indented; authors' names are given in full; page numbers are required for articles in edited books, journals and magazines; where relevant, date of translation or first publication, or date of reprinting are provided.

 

Books

Bromwich M. (1985), The Economics of Standard Setting. (London: Prentice-Hall/ICAEW).

 

Multiple authors

Bruns W. J. and Kaplan R. S. (eds) (1987), Accounting and Management: Field Study Perspectives.

(Boston, MA: Harvard Business School Press).

 

Chapters in edited volumes

Unerman J., Bebbington J. and O’Dwyer B. (2007), Introduction to sustainability accounting and accountability in J. Unerman, J. Bebbington, and B. O’Dwyer (Eds) Sustainability Accounting and

Accountability, pp. 1-16 (Oxon, UK: Routledge).

 

Articles in journals

Laux C. and Leuz C. (2010), Did fair value accounting contribute to the financial crisis, Journal of

Economic Perspective, 24(1), pp. 93-118, doi: 10.1177/0952872002012002114.

 

Reports

Fitchew G. E. (1990), “Summing up” in Commission of the European Communities, The Future of

Harmonization of Accounting Standards Within the European Communities. Brussels.

 

Unpublished work

Zito A. (1994), Epistemic communities in European policy-making, Ph.D. dissertation, Department

of Political Science, University of Pittsburgh.

Authors should indicate the Doi of all the articles in journals included in the references. Doi can be obtained at the following address: http://www.medra.org/en/search.htm. Otherwise, they may also be found on Google.