Portal de Periódicos da CAPES

Editorial Policy

2013; American Accounting Association; Volume: 27; Issue: 2 Linguagem: Inglês

10.2308/1558-7959-27.2.187

1558-7959

Accounting Education and Careers

The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems Section of the American Accounting Association. Its goal is to support, promote, and improve information systems and information technology research, education, and practice. JIS publishes academic research and scholarly reports of practice advances related to information systems and information technology. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS) or management information systems (MIS) literatures, broadly defined.Authors should prepare manuscripts at a level suitable for evaluation by independent reviewers. Such preparation should include critiques by colleagues and others, and resulting revisions before submission. Reviewers and the editor should provide constructive and prompt evaluations of submitted manuscripts based on the significance of the potential contributions and on the appropriateness and soundness of analysis and presentation. The review process should not be used as a means of obtaining feedback at early stages of developing a manuscript. The review process is double blind (i.e., authors and reviewers are anonymous). Authors should avoid identifying themselves in submitted materials.JIS uses an electronic submission and review process. New and revised manuscripts must be submitted through the Manuscript Submission and Peer Review System, located at http://isys.allentrack.net. The site contains detailed instructions regarding the preparation of files for submission. Questions regarding manuscripts submitted before January 2014 should be sent to the JIS editor, Miklos A. Vasarhelyi at Miklosv@andromeda.rutgers.edu. Correspondence regarding new manuscripts should be sent to the incoming JIS editors, Mary B. Curtis and Roger S. Debreceny, at jis-editors@aaahq.org.Authors should note the following guidelines for submitting manuscripts:The Journal of Information Systems manuscript preparation guidelines follow (with slight modification) the B-format of the Chicago Manual of Style (15th ed., University of Chicago Press) with spelling according to Merriam-Webster's Collegiate Dictionary. Manuscripts investigating psychology-related issues should also follow the suggestions in the Publication Manual of the American Psychological Association. In cases of differences between the APA publication manual and the Chicago manual styles, authors of research with human participants should follow the (more specific) APA publication manual. Manuscripts should be typed, double-spaced, on one side of the paper with one-inch or larger margins on all sides. The main text in files must be in a 12-point font. Manuscripts should be as concise as the topic and method permit, generally not to exceed 7,000 words.The cover page should include the title of the manuscript, the author's name(s), title and affiliation(s), email address(es), and any acknowledgments. All pages, including tables, appendices, and references should be numbered serially, beginning with the page following the abstract. The first section of the manuscript, the abstract, should be unnumbered. Major sections should be numbered in Roman numerals. Subsections should not be numbered.Consistent with the APA publication manual, research with human participants should “Replace the impersonal term subjects with a more descriptive term when possible and appropriate—participants, individuals, college students, children, or respondents.” (APA Publication Manual 2001, 65; italics in original).Where appropriate, authors should include statistical power analyses in submitted manuscripts.The American Accounting Association encourages use of gender-neutral language in its publication.An abstract of no longer than 150 words should appear immediately preceding the manuscript text. The abstract should be nonmathematical and include a readable summary of the research question, method, and the significance of the findings and contributions. The title, but not the author's name(s) or affiliation(s), should appear at the beginning of the abstract. Keywords for indexing the work should follow, and appear on the same page as the abstract.Tables and Figures. Each table and figure (graphic) should appear on a separate page placed at the end of the text. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure. There should be a reference to each graphic in the text. The manuscript should show where each graphic should be inserted in the text. Graphics should be interpretable without reference to the text. Source lines and notes should be included as necessary.Equations. Equations should be numbered in parentheses flush with the right-hand margin.Citations. Within-text citations are made using an author-year format. Cited works must correspond to the list of works in the “References” section. Authors should make an effort to include the relevant page numbers in the within-text citations.Reference List. Every manuscript must include a “References” section that contains only those works cited within the text. Each entry must contain all information necessary for unambiguous identification of the published work. Use the following formats, which follow The Chicago Manual of Style:Baiman, S., and M. Rajan. 2002a. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 40 (2): 247–278.Baiman, S., and M. Rajan. 2002b. Incentive issues in inter-firm relationships. Accounting, Organizations and Society 27 (3): 213–238.Berry, R. 2003. Testimony before the Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations. November 18. Available at: http://hsgac.senate.gov/files/111803berry.pdf.Cohen, D., A. Dey, and T. Lys. 2005. The Sarbanes Oxley Act of 2002: Implications for Compensation Structure and Risk-taking Incentives of CEOs. Working paper, New York University, University of Chicago, and Northwestern University.Cole, R., and T. Yakushiji, eds. 1984. The American and Japanese Auto Industries in Transition. Ann Arbor, MI: University of Michigan.Dechow, P. M., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193–225.Dechow, P. M., S. P. Kothari, and R. L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25: 133–168.Dechow, P. M., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35–59.Dhaliwal, D., M. Erickson, and O. Li. 2005a. Shareholder income taxes and the relation between earnings and returns. Contemporary Accounting Research 22: 587–616.Dhaliwal, D., L. Krull, O. Li. and W. Moser. 2005b. Dividend taxes and implied cost of equity capital. Journal of Accounting Research 43: 675–708.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.Easton, P. 2003. Discussion of: The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8: 175–183.Engel, E., R. Hayes, and X. Wang. 2007. The Sarbanes-Oxley Act and firms' going-private decisions. Journal of Accounting and Economics (forthcoming).Fehr, E., and K. Schmidt. 2003. A theory of fairness, competition, and cooperation. In Advances in Behavioral Economics, edited by C. Camerer, G. Loewenstein, and M. Rabin, 271–296. New York, NY: Princeton University Press.Financial Accounting Standards Board (FASB). 2006. Accounting for Uncertainty in Income Taxes, and interpretation of FASB Statement No. 109. FASB Interpretation No. 48. Financial Accounting Series. Norwalk, CT: FASB.IT Governance Institute (ITGI). 2007. COBIT 4.1. Rolling Meadows, IL: IT Governance Institute.Johansson, J. 2004a. The great debates: Pass phrases vs. passwords. Part 1 of 3. Microsoft TechNet (October 1). Available at: http://www.microsoft.com/technet/community/columns/secmgmt/sm1004.mspx.Johansson, J. 2004b. The great debates: Pass phrases vs. passwords. Part 2 of 3. Microsoft TechNet (November 1). Available at: http://www.microsoft.com/technet/community/columns/secmgmt/sm1104.mspx.Johansson, J. 2004c. The great debates: Pass phrases vs. passwords. Part 3 of 3. Microsoft TechNet (December 1). Available at: http://www.microsoft.com/technet/community/columns/secmgmt/sm1204.mspx.Kulatilaka, N., P. Balasubramanian, and J. Strock. 1999. Using real options to frame the IT investment problem. In Real Options and Business Strategy: Applications to Decision Making, edited by L. Trigeorgis, 59–84. London, U.K.: Risk Books.Levitt, A. 1998. The numbers game. Speech delivered at New York University, Center for Law and Business, September 28.Moores, T. T., and J. C-J. Chang. 2006. Ethical decision making in software piracy: Initial development and test of a four-component model. MIS Quarterly 30 (1): 167–180.National Commission on Fraudulent Reporting (the Treadway Commission). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, D.C.: NCFFR.Parenty, T. J. 2003. Digital Defense: What You Should Know About Protecting Your Company's Assets. Boston, MA: Harvard Business School Publishing Corporation.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.Schultz, E., and T. Francis. 2002. Companies profit on workers' deaths through “dead peasants” insurance. Wall Street Journal (April 19): 1.Securities and Exchange Commission (SEC). 2002. Certification of Disclosure in Companies' Quarterly and Annual Reports. Release Nos. 33–8124, 34–46427. Washington, D.C.: SEC.U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107–204 (H. R. 3763). Washington, D.C.: Government Printing Office.Footnotes. Footnotes are not used for documentation. Textual footnotes should be used for extensions and information that, if included in the body of the text, would disrupt 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.JIS is distinguished from most AAA journals in that it includes a practice section. Papers in the practice section consist of scholarly reports relating to significant advances in information systems or information technology; analysis of current, historical, and future practices; and descriptive studies of current information system practices and use. Contribution for practice section papers is based on whether the study has the ability to inform academic research on the state of AIS technology and practice and not on whether the paper informs practitioners in the workplace. Practice articles can inform research by raising unanswered questions, by revealing the limitations and bounds of current theory, and by suggesting avenues for future research.JIS also publishes reviews of scholarly books (excluding textbooks and software manuals) that address topics in accounting, information systems, computer science, economics, and other disciplines. The objective is to inform readers about books that may provide useful insights for their research and teaching. Book reviews should be submitted directly to the book review editor, Rob Pinsker, at rpinsker@fau.edu. Rob will handle all aspects of the book review process. Rob can also be contacted by mail or phone at:Dr. Robert PinskerAssistant Professor of AccountingFlorida Atlantic University777 Glades Road, KH 131Boca Raton, FL 33431Phone: (561) 297-3422 Email: rpinsker@fau.eduJIS invites comments on previously published articles. Reviewers of submitted comments will include at least one of the author(s) of the critiqued original article. Authors of critiqued original articles will be invited to write a reply to accepted comments.The American Accounting Association grants permission to reproduce any of the contents of JIS for classroom use. Please include the source citation and the American Accounting Association copyright in reproductions.Written application should be made to the American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399 or Lisa@aaahq.org for permission to reproduce any of the contents of JIS for nonclassroom uses, e.g., inclusion in books or readings or in any other publication intended for general distribution. The applicant must notify the author(s) in writing of the intended use to be made of each reproduction.Except where otherwise noted in articles, the copyright interest has been transferred to the American Accounting Association. Where the author(s) has (have) not transferred the copyright to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).Once the copyright is transferred to the American Accounting Association, only the abstract will be posted on the Social Sciences Research Network's (SSRN), Accounting Research Network (ARN), and the Information Systems Network (ISN).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 objective, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles.