AUTHOR GUIDELINES

Foundations and Trends® in Accounting publishes exclusively long (± 100 pages) review and tutorial papers. Original research papers will be rejected.

Initial Submission

All contributions to Foundations and Trends® in Accounting are by invitation. Authors are asked to send an abstract and table of contents for initial review to the editor-in-chief or publisher. After this initial submission, a preliminary acceptance may follow. The full draft paper will be subject to a reviewing process to ensure quality standards and balance before being finally accepted.

Manuscript Preparation

Once you have received preliminary acceptance, you can submit your full manuscript. Below are the manuscript preparation and submission instructions. To provide rapid publication, we ask our authors to create their articles in LaTeX or Microsoft Word. We encourage you to use our FnT LaTeX style files but we also accept manuscripts in Word. To help you further, please adopt the following guidelines when preparing your manuscript:

Abstract

Provide an abstract to the article with the structure below. It should describe what the paper reviews and for whom it is of interest. The abstract will appear both online and in the PDF of the article.

Format of abstract

Please structure your article’s abstract in the four fields below, these are essential elements to the abstract (100 word limit to each field):

  • Purpose
  • Design/methodology/approach
  • Findings
  • Originality

If you wish to add other elements to your abstract, please format them within the headings below (100 word limit to each field):

  • Research limitations/implications
  • Practical implications
  • Social implications

References

A list of references must be provided at the end of the paper. The reference style for the ASTP is Harvard. Please also ensure that every reference is cited in your text. It is very important that you supply as complete a reference as possible and that it is structured in the manner requested. Please see an example of the reference and citation style below:

Emerald’s Harvard referencing style

References to other publications in your text should be written as follows:

  • Single author: (Adams, 2006)
  • Two authors: (Adams and Brown, 2006)
  • Three or more authors: (Adams et al., 2006) Please note, ‘et al' should always be written in italics.

A few other style points. These apply to both the main body of text and your final list of references.

When referring to pages in a publication, use ‘p.(page number)’ for a single page or ‘pp.(page numbers)’ to indicate a page range.

Page numbers should always be written out in full, e.g. 175-179, not 175-9.

Where a colon or dash appears in the title of an article or book chapter, the letter that follows that colon or dash should always be lower case.

When citing a work with multiple editors, use the abbreviation ‘Ed.s’.

At the end of your paper, please supply a reference list in alphabetical order using the style guidelines below. Where a DOI is available, this should be included at the end of the reference.

Figures, Tables, Captions

All graphics should be submitted as separate files, preferably in Encapsulated PostScript. By default we will use colour figures in the PDF files available online but print in black and white. When supplying colour figures or halftones (photos), ensure that there is sufficient contrast to enable clear black and white printing and please refrain from referring to specific colours in your text. Use either Times New Roman or Arial typefaces on all your figures. Do not put boxes around your figures to enclose them. Halftones should be supplied in 300 dpi resolution.

Consecutive Numbering of Parts

All manuscript pages, footnotes, equations, and references should be labelled in consecutive numerical order. Illustrations and tables should be cited in the text in numerical order. 

Keywords

Please feel free to assign any keywords and/or subject-specific keywords such as JEL codes to your article.

Manuscript submission

When your article has been accepted for publication, please provide the manuscript source files, a PDF file of the manuscript, and the source files for figures and tables.

Ready to submit? Email the publisher.