Statement of policy.

The Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides an historical perspective on contemporary accounting

Authors may find the following guidelines helpful.

1. Authors should provide a clear specification of the research issue or problem addressed and the motivation for the study.

2. Authors should describe the method employed in the research, indicating the extent and manner in which they intend to employ the methodology. Manuscripts are encouraged that draw on a variety of conceptual frameworks and techniques, including those used in other social sciences.

3. Manuscripts that rely on primary sources should contain a statement specifying the original materials or data collected or analyzed and fine rationale used in selection of those source materials. Authors should provide the reader information as to how these source materials may be accessed.

4. Authors who use a critical or new theoretical framework to examine prior historical interpretations of the development of accounting thought or practice should include a discussion of the rationale for use of that framework in the manuscript.

5. In performing all analyses, authors should be sensitive to and take adequate account of the social, political, and economic contexts of the time period examined and of other environmental factors.

6. While historians have long debated the ability to assign causation to particular factors, we encourage authors to address and evaluate the probable influences related to the problem or issue examined.

7. Authors should clearly state all their interpretations of results, and the conclusions they draw should be consistent with the original objectives of and data used in the study. Interpretations and conclusions should be clearly linked to the research problem. Authors also should slate the implications of the study for future research.

Guide for Manuscript Submission

Three (3) copies of manuscripts for publication review should be submitted to Professor Stephen P. Walker, Cardiff Business School, Aberconway Building, Colum Drive, Cardiff CF10 3EU, U.K. There is no submission fee, although authors are urged to consider joining The Academy of Accounting Historians by completing the membership application form on the inside of the back cover. Papers which have been published, accepted for publication elsewhere, or are under consideration by another journal are not invited. The Accounting Historians Journal will accept a variety of presentation formats for initial submission as long as the writing style is reflective of careful scholarship. Notwithstanding, authors should attend to the following guidelines:

1. An abstract of approximately 100 words on a page that includes the article's title but no identification of the author(s).

2. A limited number of content footnotes.

3. A limited number of tables, figures, etc., appended at the conclusion of the text, but whose positioning in the narrative is indicated.

4. References are to appear in brackets within the text. Specific page numbers are mandatory for all direct quotes but are optional otherwise.

5. A bibliography of all references cited in the text.

Upon acceptance or an invitation to revise and resubmit, authors will be sent a style sheet which must be followed conscientiously for all subsequent revisions of the paper. Once the article is accepted, the editor will request the submission of a diskette prepared in Microsoft Word. If time permits, authors will be sent galley, proofs. However, the inclusion of additional material will be severely limited.

Authors will be provided with 3 copies of the AHJ issue in which the manuscript is published. Reprints may be ordered by arrangement with the publisher.