Editorial Policy:

Reviewers evaluate manuscripts using several criteria including: originality of the works, scholarly relevance, professional/industrial relevance, completeness of the works, acknowledgement of the works of others by references, organisation of the manuscripts, clarity in writing, tables, graphs and illustrations.

Decisions regarding publication of submitted manuscripts are based on the recommendations of members of the editorial review board. Reviewers’ comments are made available to authors. Manuscripts submitted for possible publication will be judged primarily on their substantive content, but writing style, structure, and length are also considered (see submission guidelines).

Editorial procedures

1. The papers should address copies of all papers and editorial correspondence to the Editor.
2. The cover of the papers should contain the following:
  • Title of paper.
  • Name of author(s), including the name of the corresponding author for co-authored papers.
  • Institutional affiliation of author(s) including telephone, facsimile and email address (es).
  • Date of submission and, where applicable, date(s) of resubmission.
  • Any acknowledgement, not exceeding 50 words. An acknowledgement should not be included in the consecutive number of other notes.
3. An abstract of no more than 150 words should be presented, along with the title of the manuscript, on a separate page immediately preceding the text of the manuscript. Up to eight key words should also be provided.

4. Papers for review should be submitted electronically to Dr. Hasan Fauzi at the following address: icseard.uns@gmail.com and hfz1069@gmail.com. Papers should be double-spaced, generally of not more than 8,500 words, including references, and all pages should be numbered. Papers currently under review for publication in other outlets should not be submitted.

5. Headings should be formatted so that major headings are flush left, bold, lower case. 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.

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

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

8. References in both text and end notes should follow Harvard style. Refers text thus: (author,date: page). The following guidelines should be followed:

Books
Gray, R., Owen, D. & Adams, C. (1996) Accounting and Accountability: Changes andChallenges in Corporate Social and Environmental Reporting. Essex: Prentice Hall Europe

Articles in Edited Books
Parker, L.D. (1997) "Practitioner Perspectives on Personal Conduct: Images from the World of Business, 1900-55", in Cooke, T.E. and Nobes, C.W. (eds.) The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker, pp.68-89. London: Routledge.

Journal Articles
Mathews, M.R. (1997) “Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?”, Accounting, Auditing and Accountability Journal, Vol. 10, No. 4., pp. 481 - 531.

Papers
Loft, A. (2003) "The Accounting Machine and its Woman Operator: Beyond the Boundaries of Accounting's History" The third Accounting History International Conference, Siena, September 2003.

Websites
Orlitzky, M. (2001) "Does Firm Size Confound the Relationship between Corporate Social Performance and Firm Financial Performance?"

http://www.ssn.flinder.edu.au/commerce/aig/acsymp2001/orlitzky.doc