- Submission of Manuscripts
- Abstracting & Indexing
- Editorial Information
- More ...
- Comments (0)
Aims and Scope
The Journal of Accounting, Economics, and Law - A Convivium (AEL) aims to encourage a comprehensive understanding of the relationship between individuals, organizations, and institutions in economy and society. Among other matters, attention will be paid to financial, economic, and legal methods and languages that have an important albeit neglected role in this relationship. Concerns of finance, control, accountability, responsibility, valuation, regulation, and governance will be raised in their connection with accounting, economics, law, sociology, anthropology, history, finance, political science, and the management and policy sciences. The journal encourages works that seek to recombine disciplinary domains in response to practical and relevant issues, including theoretical advances and insights, and comparative historical perspectives.
The journal is published with the collaboration of the Maison des Sciences de l'Homme - Paris Nord http://www.mshparisnord.fr/
While many journals cover accounting, economics and law separately, the intersection of these fields denotes common and significant concerns in society. Institutional rules and social norms are critical to workings of organizations. Beyond their technical aspects, these issues have broader societal and global consequences. Accounting, Economics, and Law - A Convivium is intended to their study.
This journal will pay attention to the institutional analysis of families, businesses and non business organizations; and their management, finance, control, accountability, responsibility, valuation, regulation, and governance. Financial, economic, and legal devices lie at the heart of business and non business governance and regulation. The journal will examine their influence in the context of social, cultural, and political economy and history.
The journal will explore links among the disciplines in order to yield theoretical insights and perspectives on practice, and seek methodological pluralism and tolerance. Proposals are welcome from sociology, anthropology, history, political science, policy studies, finance, and management sciences.
Focusing at the connections among social disciplines, Accounting, Economics, and Law - A Convivium is a unique outlet for inter-disciplinary and combined perspectives. It welcomes transnational co-operative contributions, cross-fertilization of ideas, and will provide a supportive peer review process.
Methodological tolerance and pluralism
Methodological tolerance and pluralism is integral to interdisciplinary research. Formal modeling and quantitative methods of research can serve as a powerful discipline to abstract from myriad of details the essentials of a phenomenon. At the same time, not all the featuring aspects of phenomena are subject to quantification. Therefore, the journal will accept both quantitative and qualitative methods devoted to enhance our understanding of the phenomena of interest. Use of qualitative, quantitative, statistical and modeling methods is recognized.
The journal recognizes that comparative and combined approaches are the most suitable for its purpose. Theoretical, normative, explanatory, interpretative, and historical approaches with contemporary implications will be included. Descriptive studies that provide syntheses of national or international issues; comments, replies and rejoinders; and replications of works published by the journal will be encouraged.
The journal encourages geographically-varied contributions, particularly those that draw on localized traditions of thought and experience to speak to common concerns. Accordingly, the Editorial Board may accept submissions in languages in English, German, French, and Italian, with the understanding that the authors' will provide a complete English version of the accepted paper for publication.
Supportive Peer Review Process
The journal welcomes submissions of articles, symposia, and proposals for thematic issues. It supplements its screening and evaluation peer reviews by discussion and cross-fertilization between editors, authors and reviewers, and move beyond anonymity of the process which seems to have outlived its usefulness in the Internet age.
The reviewers will be expected not only to consider the final publication, but also to submit (i) a relevant set of "suggestions" (further references, structural amendments, and changes), and (ii) a "comment" discussing the paper from their own viewpoint. This comment, and any rejoinder by the author, may be published together with the paper subject to reviewer's agreement.
Moreover, each paper will be generally read by at least two reviewers and one member of the Boards, of which at least one will have a primary interest relevant to - but different from - that of the author.
In summary, the journal seeks to attract potential authors through its systematic dedication to the enhancement of their work. The journal wishes to be, in Dante's words, "a Convivium, convening compelling minds worldwide and promoting significant contributions to the understanding of social phenomena."
Current topics of interest include:
- The quality and regulation of accounting
- A critique of norms and standards of accounting, such as historical cost, fair value and mark-to-market accounting
- National and international institutions of accounting, governance, and regulation
- Corporate, fiscal, and securities laws and regulations
- Business and not-for-profit accounting, economics, and regulation
- Shareholder and stakeholder values and governance
- Governmental accounting, economics, and regulation
- Socio-economic analysis of family and divorce
- Comparative history of accounting, economic, legal thoughts and experiences
- Regulation of industries and markets, including environmental and public interest issues
- Experimental and behavioral accounting, finance and economics
- Accounting, economic, and legal issues in relation to social and cultural norms
- Accounting, economic, and legal issues in relation to the theory and analysis of financial and monetary systems
- Accounting, economic, and legal issues in relation to the theory and analysis of enterprise groups and multinational firms
- Accounting, economic, and legal issues of ownership and property
- The role of accounting and control in financial systems, including crises, instability, and resilience
- Type of Publication:
Instructions for Authors
Final Manuscript Preparation Guidelines
Please find here details on copyediting, typesetting, and layout requirements pertaining to final manuscript submission to this journal. All manuscripts must have correct formatting to be considered ready for publication.
The EdiKit system has been designed to improve the scholarly publication process for authors. Among the many improvements we offer over traditional journals, the most significant is that we have dramatically shortened the period between the initial submission and the final publication of a peer-reviewed article. Much of this time savings is due to the innovative use of electronic publication. These innovations, however, require certain changes in the way authors need to prepare accepted manuscripts for electronic publication.
De Gruyter does not copyedit manuscripts for this journal until further notice. However, De Gruyter does offer support to authors during the process. Authors are their own copyeditors and typesetters. This means that authors need to pay greater attention to the editing and look of their manuscripts than is typically required by print journals. If you have reasons to doubt your proficiency with respect to spelling, grammar, etc. (e.g., because English is not your native language), then you may wish to employ—at your expense—the services of a professional copyeditor.
Please get in touch with the copyeditors directly to discuss details.
- Alexandra Griswold
Areas of expertise: public policy, political science, education, economics, social sciences, humanities, ethics
- Cyndy Brown
Areas of expertise: political science, social sciences, humanities, ethics
- Donna Reeder
Reeder Literary Services
Areas of expertise: political science, economics, mathematical economics, natural sciences, social sciences, technology, law, humanities, liberal arts, literary studies, health and medicine
- Dorothy Schepps
Areas of expertise: political science, emergency management, homeland security, community/land use planning, law, economics, cyber terrorism, and cyber security
- Jane Cotnoir
Areas of expertise: Local government management, international crime and terrorism, emergency/disaster management, humanities, social science
- Patience Kramer
Areas of expertise: Health and Medicine (CAM and drug policy and analysis), Economics and Business (with a focus on marketing)
- Steve Peter
Areas of expertise: LaTeX, Linguistics, economics, mathematics
CONTENT and STRUCTURE
- Copyedit your manuscript.
- Do not include a title page or abstract. (Begin the document with the introduction. The title page and abstract will be added to your paper by the EdiKit system.)
- Do not include page numbers, headers, or footers. (The EdiKit system will add the appropriate header with page numbers).
- Do not identify author names in the actual text of your manuscript; all such information is discarded when we receive your submission. To add or edit co-authors, you must use the “revise submission” form.
- Make sure all author and co-author information is complete. Click on “Preview submission” to make sure that all your co-authors' names and affiliations appear correctly.
- Do not include acknowledgments in your manuscript. Instead, enter acknowledgments in the coverpage footnote section on the “revise submission” form, so that they may be incorporated into the title page produced for publication.
- Write your article in English (unless the journal expressly permits non-English submissions).
- Submit your manuscript, including tables, figures, appendices, etc., as a single file (Word, RTF, or PDF files are accepted).
- Use the following document structure (keep in mind that there is no title page):
- Introduction (titling this section is optional)
- Subsequent sections which include all tables, figures, and footnotes referenced in the text
- Appendices (if any)
- References - Include a proper bibliography following the guidelines in the References section below.
- Book reviews must start with the citation of the book at the top of the first page.
PAGE LAYOUT and SPACING
- Page size must be 8.5 x 11-inches (“letter” size). Do not use A4.
- All margins (left, right, top and bottom) must be 1.5 inches (3.8 cm), including your tables and figures.
- Single space your text.
- Use a single column layout with both left and right margins justified. (Footnotes and references must be both left- and right- justified as well.)
- Indent all paragraphs except those following a section heading.
- An indent should be at least 10 em-spaces.
- Equations, long quotations, theorems, propositions, special remarks, tables, figures, etc. should be set off from the surrounding text by additional space above and below. Otherwise, do not insert an extra space between paragraphs of text.
- Do not “widow” or “orphan” text; make sure that headings are on the same page as the text that follows them, and do not begin a page with the last line of a paragraph. This also applies to titles or notes attached to tables.
- There should be no pages where more than a quarter of the page is empty space, unless it is absolutely impossible to do so.
- All text should be fully justified, left and right (i.e., flush with the left and right margins).
TYPE and SIZE
We cannot accept Type3 fonts. The following is a brief guide to fonts with respect to layout.
- Main Body—12 pt. Times or the closest comparable font available
- Equations—12 pt. Times or the closest comparable font available
- Footnotes—10 pt. Times or the closest comparable font available
- Tables, graphs & figures—Text accompanying graphs, figures and tables should be no smaller than 8 pt.
Use Times or the closest comparable font available, except, possibly, where special symbols are needed. If you desire a second font, for instance for headings, use a sans serif font (e.g., Arial or Computer Modern Sans Serif).
- Set the font color to black for the majority of the text. De Gruyter encourages authors to take advantage of the ability to use color in the production of figures, maps, images, and graphs. However, you need to appreciate that this will cause some of your readers problems when they print the document on a black and white printer. For this reason, you are advised to avoid the use of colors in situations where their translation to black and white would render the material illegible or incomprehensible.
- Please ensure that there are no colored mark-ups or comments in the final version, unless they are meant to be part of the final text. (You may need to “accept all changes” in track changes or set your document to “normal” in final markup.)
EMPHASIZED TEXT, TITLES, and FOREIGN TERMS
- To indicate text you wish to emphasize, use italics rather than underlining. The use of color to emphasize text is discouraged.
- Foreign terms should be set in italics rather than underlined.
- Titles of books, movies, etc., should be set in italics rather than underlined.
Headings (e.g., title of sections) should be distinguished from the main body text by their fonts or by using small caps.
- Use the same font face for all headings and indicate the hierarchy by reducing the font size.
- Put space above and below headings. Spacing must be consistent around all headings.
- Be consistent in whether or not you use headline case, or you capitalize the first word and leave the rest in lower-case.
- Footnotes must appear at the bottom of the page on which they are referenced rather than at the end of the paper.
- Footnotes must be in 10 pt. Times or closest comparable font available.
- They must be single spaced, and there must be a footnote separator rule (line).
- Please make sure there is no excess blank space above or below the footnote line divider.
- Footnote numbers or symbols in the text must follow, rather than precede, punctuation.
- Excessively long footnotes are better handled in an appendix.
- All footnotes should be fully justified, left and right (i.e., flush with the left and right margins).
TABLES, FIGURES & GRAPHS
- If figures are included, use high-resolution figures, preferably encoded as encapsulated * PostScript (eps).
- To the extent possible, tables and figures should appear in the document near where they are referenced in the text.
- Large tables or figures should be put on pages by themselves.
- Make sure to use at least 8 pt. font size in tables, figures and graphs.
- Everything must be easily readable when viewed on a computer screen at 100% and when physically printed.
- In no case should tables or figures be in a separate document or file. All tables and figures must fit within 1.5" margins on all sides (top, bottom, left and right) in both portrait and landscape view.
MATHEMATICS and EQUATIONS
- Roman letters used in mathematical expressions as variables must be italicized. Roman letters used as part of multi-letter function names should not be italicized. Subscripts and superscripts must be a smaller font size than the main text.
- Use 12 pt. Times or the closest comparable font available
- Type short mathematical expressions inline.
- Longer expressions must appear as display math, as must expressions using many different levels (e.g., such as fractions).
- Important definitions or concepts can also be set off as display math.
- Number your equations sequentially.
- Insert a blank line before and after each equation.
- Whether equation numbers are on the right or left is the choice of the author(s). However, make sure to be consistent in this.
- Avoid symbols and notation in unusual fonts. This will not only enhance the clarity of the manuscript, but it will also help ensure that it displays correctly on the reader's screen and prints correctly.
- When proofing your document, pay particular attention to the rendering of the mathematics, especially symbols and notation drawn from other-than-standard fonts.
REFERENCES WITHIN TEXT
- Within the text of your manuscript, use the author-date method of citation. For instance, “As noted by Smith (1776).”
- When there are two authors, use both last names. For instance, “Edlin and Reichelstein (1996) claim … ”
- If there are three or more authors give the last name of the first author and append et al. For instance, a 1987 work by Abel, Baker, and Charley, would be cited as “Abel et al. (1987).”
- If two or more cited works share the same authors and dates, use “a,” “b,” and so on to distinguish among them. For instance, “Jones (1994b) provides a more general analysis of the model introduced in Example 3 of Jones (1994a).”
- After the first cite in the text using the author-date method, subsequent cites can use just the last names if that would be unambiguous. For example, Edlin and Reichelstein (1996) can be followed by just Edlin and Reichelstein provided no other Edlin and Reichelstein article is referenced; if one is, then the date must always be attached.
- When citations appear within parentheses, use commas—rather than parentheses or brackets—to separate the date from the surrounding text. For instance, “ … (see Smith, 1776, for an early discussion of this).”
It is the author's obligation to provide complete references with the necessary information. Our editors do not check this.
- After the last sentence of your submission (text or appendix), please insert a line break—not a page break—and begin your references on the same page.
- Do not split an individual reference between two pages. If the entirety of the reference does not fit on the page it starts on, then move the entire reference to start on the following page.
- References must be in alphabetical order and have margins that are both left- and right- justified. You may choose not to right-justify the margin of individual references if the spacing looks too awkward.
- Use hanging indents for citations (i.e., the first line of the citation should be flush with the left margin and all other lines should be indented from the left margin by a set amount). Citations should be single-spaced with extra space between citations.
- Within the references section, the citations can be formatted as you like, provided (i) the formatting is consistent and (ii) each citation begins with the last name of the first author. That is, the following would all be acceptable:
Smith, Adam (1776) The Wealth of Nations, …
Smith, A., The Wealth of Nations, … , 1776.
Smith, Adam: The Wealth of Nations, 1776, …
Accounting, Economics, and Law is covered by the following abstracting and indexing services:
- OCLC: WorldCat
- Research Papers in Economics (RePEc)
Reuven Avi-Yonah, University of Michigan Law School
Yuri Biondi, CNRS – ESCP Europe
Shyam Sunder, Yale University, School of Management
Pier Francesco Asso, University of Palermo, Italy
C. Richard Baker, Adelphi University, New York, USA
Sudipta Basu, Department of Accounting, Fox School of Business, Temple University Philadelphia (PA), USA
Robert Boyer, Cnrs - CEPREMAP and EHESS Paris, France
John Braithwaite, Australian National University, Canberra, Australia
William W. Bratton, Georgetown University Law Center, Washington DC, USA
Alain Burlaud, Chair of the Management Accounting and Control Unit, Cnam, Paris, France
Arnaldo Canziani, Università degli Studi di Brescia, Italy
Lino Cinquini, Scuola Superiore Sant'Anna, Pisa, Italy
Thomas Clarke, Centre for Corporate Governance, University of Technology, Sydney, Australia
Robert Colson, Grant Thornton LLP, New York, USA
Lawrence A. Cunningham, George Washington University, Washington DC, USA
Simon Deakin, University of Cambridge, Centre for Business Research, UK
Luca Fantacci Bocconi, University of Milan, Italy
Liu Feng, School of Business, Sun Yatsen University, Guangzhou, China
Raffaele Fiume, University of Napoli "Parthenope", Italy
Yoshitaka Fukui, Aoyama Gakuin University, Tokyo, Japan
Giuseppe Galassi, Faculty of Economics, University of Parma, Italy
Jonathan Glover, Tepper School of Business, Carnegie Mellon University, Pittsburgh (PA), USA
Marco E. L. Guidi, University of Pisa, Italy
Christian Hoarau, Chair of the Financial Accounting and Auditing Unit, Cnam, Paris, France
Christopher Hossfeld, ESCP Europe Paris, France
Karim Jamal, Department of Accounting & MIS, School of Business, University of Alberta, Canada
David Kennedy, Institute for Global Law and Policy, Harvard Law School Cambridge, Massachusetts, USA
Thierry Kirat, CNRS - IRISSO, Université Paris 9 « Dauphine » Paris, France
Louis Klee, Past President of Convivium, France
Christoph Kuhner, University of Cologne, Chair of Financial Accounting and Auditing, Faculty of Economic and Social Sciences, Germany
Antoine Lyon-Caen, IRERP, Université de Paris 10 « Nanterre », France
Giuseppe Marzo, University of Ferrara, Italy
Patricia A. McCoy, Insurance Law Center & University of Connecticut School of Law, Hartford (CT), USA
Lawrence E. Mitchell, George Washington University Law School, Washington DC, USA
Sabine Montagne, CNRS - IRISSO, Universite Paris Dauphine Paris, France
Riccardo Mussari, Department of Business and Social Studies, Faculty of Economics "R. Goodwin", University of Siena, Italy
Susan Newberry, Faculty of Economics and Business, University of Sydney, Australia
Pascal Petit, Cnrs - University Paris 13 "North", France
Gary John Previts, Department of Accountancy, Weatherhead School of Management, Case Western Reserve University, Cleveland (Ohio), USA
Angelo Riva, European Business School Paris, France
Roberta Romano, Yale Law School, New Haven (CT), USA
Paulo Schmidt, Department of Accounting and Actuarial Sciences, Rio Grande do Sul Federal University (UFRGS), Porto Alegre, Brazil
Gerhard Schnyder, Cambridge Centre for Business Research - CBR, London Centre for Corporate Governance and Ethics - LCCGE, and King's College London, Department of Management, UK
Martin Shubik, Yale University, New Haven (CT), USA
Lynn A. Stout, Cornell Law School
Tomo Suzuki, Oxford University, UK
Rolf Uwe Fuelbier, University of Bayreuth, Chair of International Accounting, Bayreuth, Germany
Gregory Waymire, Goizueta Business School, Emory University, Atlanta (GA), USA
Olivier Weinstein, President of Convivium
Jens Wüstemann, School of Business, University of Mannheim, Germany
Hidetoshi Yamaji, The Research Institute for Economics and Business Administration, Kobe University Hyogo, Japan
Hiroshi Yoshimi, Hokkaido University Accounting School Sapporo, Japan
Peer Zumbansen, Critical Research Laboratory in Law & Society and Osgoode Hall Law School, York University, Toronto, Canada