<b>Editorial Policy and Style Information</b>

Behavioral Research In Accounting is published by the Accounting, Behavior and Organizations Section of the American Accounting Association. Original research relating to accounting and how it affects and is affected by individuals and organizations will be considered by the journal. Theoretical papers and papers based upon empirical research (e.g., field, survey, and experimental research) are appropriate. Replications of previously published studies will be considered. The primary audience of the journal is the membership of the Accounting, Behavior and Organizations Section of the American Accounting Association.For a manuscript to be acceptable for publication, the research question should be of interest to the intended readership, the research project should be well designed and well executed, and arguments or findings should be presented effectively and efficiently.Each manuscript submitted to Behavioral Research In Accounting is subject to the following review procedures:The process described above is a general process. In any particular case, deviations may occur from the steps described.Authors should note the following guidelines for submitting manuscripts:Behavioral Research In Accounting's manuscript preparation guidelines follow The Chicago Manual of Style (15th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Merriam-Webster's Collegiate Dictionary.A paragraph indent, bold, lowercase, fourth-level heading. Text starts...An abstract of about 100–150 words should be presented on a separate page immediately preceding the text. The abstract should be nonmathematical and include a readable summary of the research question, method and the significance of the findings and contribution. The title, but not the author's name or other identification designations, should appear on the abstract page.The author should note the following general requirements:Mathematical notation should be employed only where its rigor and precision are necessary, and in such circumstances authors should explain in the narrative format the principal operations performed. Notation should be avoided in footnotes. Unusual symbols, particularly if handwritten, should be identified in the margin when they appear. Displayed material should clearly indicate the alignment, superscripts, and subscripts. Equations should be numbered in parentheses flush with the right-hand margin.Citations: Work cited should use the “author-date system” keyed to a list of works in the reference list (see below). Authors should make an effort to include the relevant page numbers in the cited works.Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by the Chicago Manual:Sample entries are as follows:American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.Bohrnstedt, G. W. 1970. Reliability and validity assessment in attitude measurement. In Attitude Measurement, edited by G. Summers, 80–99. Chicago, IL: Rand McNally.Burgstahler, D. 1987. Inference from empirical research. The Accounting Review 62 (January): 203–214.Chow, C. 1983. The impacts of accounting regulation on bondholder and shareholder wealth: The case of the securities act. The Accounting Review 58 (3): 485–520.Dikolli, S. S., J. H. Evans III, J. Hales, M. Matejka, D. V. Moser, and M. G. Williamson. 2013. Testing analytical models using archival or experimental methods. Accounting Horizons 27 (1): 129–139.Hunt, S. D., L. B. Chonko, and J. B. Wilcox. 1984. Ethical problems of marketing researchers. Journal of Marketing Research (August): 304–324.Maranell, G., ed. 1974. Scaling: A Sourcebook of Behavioral Scientist. Chicago, IL: Aldine Publishing Company.Saaty, T. L., and L. G. Vargas. 1984a. The legitimacy of rank reversal. Omega 12: 513–516.Saaty, T. L., and L. G. Vargas. 1984b. Inconsistency and rank reversal. Journal of Mathematical Psychology 28: 205–214.Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. 2008. Taxes and Business Strategy: A Planning Approach. 4th edition. Upper Saddle River, NJ: Pearson Prentice Hall.Waterhouse, J., and A. Richardson. 1989. Behavioural Research Implications of the New Management Accounting Environment. Working paper, University of Alberta.Footnotes: Footnotes are not to be used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be inserted using the “footnote” or “endnote” feature of the word processing software, which will automatically number the footnotes throughout the manuscript with superscript Arabic numerals.An objective of Behavioral Research In Accounting is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting.Permission is hereby granted to reproduce any of the contents of BRIA for use in courses of instruction, as long as the source and American Accounting Association copyright are indicated in any such reproductions.Written application must be made to the American Accounting Association for permission to reproduce any of the contents of BRIA for use in other than courses of instruction—e.g., inclusion in books of readings or, in any other such instances, the applicant must notify the author(s) in writing of the intended use of each reproduction.Except as otherwise noted in articles, the copyright has been transferred to the American Accounting Association for all items appearing in this journal. Where the author(s) has (have) not transferred the copyright to the American Accounting Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).The AAA Executive Committee's policy (originally adopted in 1929, and amended in 2009) is that the objective of the Association-wide journals (The Accounting Review, Accounting Horizons, Issues in Accounting Education) is to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research, and educational activity. To fulfill this objection, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles.

Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.