Author guidelines

Journal of Accountancy articles and features cover a wide variety of subjects including accounting, financial reporting, auditing, taxation, personal financial planning, technology, business valuation, professional development, ethics, liability issues, consulting, practice management, education and related domestic and international business issues.

Readers

The JofA reaches more financial decision makers than all other accounting publications combined. Approximately half of JofA readers work in private industry as financial managers and accounting specialists. Another 40% of readers work in public practice as auditors, tax specialists and financial consultants to companies and individuals. The remaining 10% are government personnel, educators or students.

Writing for the JofA

We recommend that prospective authors read several recent issues of the JofA. Prior to submitting a manuscript, authors should discuss ideas with a senior editor and/or submit a one-page synopsis of the proposed article. The synopsis should outline the concept for the article, highlight the major points, give practical examples and describe the intended audience.

Because JofA readers come from different segments of the profession and have interests covering diverse subjects, articles should address a topic from several angles and focus on practical situations and applications.

In determining whether to publish an article, JofA staff will consider whether the material is original, timely and technically sound. We’ll consider how the material could help a CPA be successful and whether the ideas can be put into practice.

The JofA accepts submitted material for the following:

Tax Matters

News briefs and discussions of court rulings.

Length: Up to 750 words.

Submit to [email protected].

Feature Articles

Feature articles in the JofA cover all aspects of CPA practice, including auditing, financial accounting, management accounting, and individual and business taxation, and fall into several categories:

Practical

These articles discuss business and tax compliance problems and offer solutions—actual or hypothetical examples and case studies are required.

Corporate

These articles explore all aspects of corporate finance—from cost accounting to strategy and governance.

Technical

These articles typically cover new standards or best practices that affect segments of the profession. They must both explain regulatory actions and illustrate their impact with examples and implementation considerations.

Professional Issues

These articles address issues facing the profession and provide guidance for achieving results.

Future

These articles may be based on academic research or fast-moving trends that will have an immediate or very near future impact on the profession. Articles based on academic research must also focus on its practical applications rather than theoretical examination.

Length and Style

Feature articles should be a maximum of 2,000 words (6–7 double-spaced, typed pages) excluding author bios, sidebars, executive summaries and other ancillary materials.

If you must include technical jargon or complicated terms in the text, follow them with brief explanations. Weave essential references into the narrative; do not use footnotes or endnotes.

Articles based on case studies—that is, real-life examples—or surveys should draw conclusions from the research, analyze the impact on the profession and offer insights or advice that will be useful to readers. Use many examples and case studies to illustrate points—readers want to learn from other CPAs’ experiences.

Short, lively quotes are desirable. Please provide contact information—mailing and/or e-mail address, and phone and fax number—for all persons profiled or quoted in your article. The JofA strives to reflect the diversity of the CPA profession, which increasingly includes women and men of varying ages and racial and ethnic backgrounds. The more diverse your subjects are the better.

The Editorial and Review Processes

Submit all material on an exclusive basis. Submissions must not be identical or substantially similar to material under review by another publisher or material published, presented or disseminated in another forum. Please contact an editor to discuss any circumstance in which exclusivity might be in question.

Authors must disclose upon submission of their article idea any conflicts of interest (including financial ties to the subjects of articles), potential conflicts of interest and appearances of impropriety.

The JofA uses blind reviews by outside editorial advisers and AICPA technical staff in selecting material for publication. Authors will receive notice from the JofA acknowledging the receipt of a manuscript before the work is sent to reviewers for evaluations and recommendations.

Submission Checklist

• Submit a one-page synopsis or talk with a JofA editor before beginning work on an article.
• Submit article on an exclusive basis.
• Place author’s name on title page only.
• Include examples and/or case studies.
• Ensure the article contains no footnotes.
• Include a short biography for each author, including title, academic and professional credentials, e-mail and mailing address.
• E-mail to [email protected].

Manuscripts, letters to the editor and questions about editorial policy should be directed to [email protected].