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Editorial

Editorial One of the most difficult tasks faced by an editor is the template the likely readership of a targeted journal. In duty of informing authors that it will not be possible to some instances an issue critical to the suitability of a proceed with publication of their work. It is a task in manuscript for publication is the explanation of the sig- which it is not possible to take any pleasure. Yet as any nificance of results and insights drawn from a particular journal editor knows, informing authors of unwelcome jurisdiction to readers whose domicile may lie domi- news soon becomes a routine part of the editorial cycle. nantly elsewhere. In certain respects there is an inevitability to the oc- This gap is closely associated with a fourth and final currence of rejections simply as a result of the application commonplace concern, the failure on the part of the au- of the immutable laws of supply and demand. There is thor or authors to demonstrate a familiarity with cognate only so much in each year’s page budget, so the deci- literature already published in the target journal. This sion to accept a paper for publication is weighed heavily materially detracts from the capacity of a manuscript against available space and the consequence of that for to offer a demonstrable and coherent contribution to publication lead time. knowledge. But a surprising number of authors disturb the balance As life proceeds, the opportunity cost of each hour of of this equation against their favour by failing to attend time we spend looms more and more into stark relief. to a series of relatively prosaic considerations. Four of Thus to add to the rather pedestrian inventory above I these stand out in my mind. add one matter of substance, the question. If each hour is The first is a failure to have regard to basic stated style, indeed precious, I cannot help but wonder at the wisdom length or presentation guidelines. Comparatively little of yet another study identical to so many others save for effort is required to cure these issues. Thus style, length a shift in time or place or sample size, or indeed for the and presentation blemishes raise immediate concerns pursuit of novelty for novelty’s sake. about other dimensions of the quality of a manuscript. As we journey into yet another year destined, as the A second issue commonly encountered is a clear lack saying goes, to finish before it begins, I can only ex- of engagement on the part of the author or authors with press the hope that a greater number of authors pause the stated mission of the journal. Where journals specify to expend a little more of their precious time on the as an element of their mission a desire to inform policy contemplation of that most valuable of things, a worthy debates or practice considerations, to fail to explicitly question. address this orientation in the content and form of a manuscript raises a considerable hurdle on the pathway Professor Tyrone M. Carlin towards potential publication. Editor in Chief A third, closely related issue is the frequency with March, 2016 which authors appear to have made no effort to con- Australian Accounting Review No. 76 Vol. 26 Issue 1 2016 doi: 10.1111/auar.12136 3 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Editorial

Australian Accounting Review , Volume 26 (1) – Mar 1, 2016

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Publisher
Wiley
Copyright
Copyright © 2016 CPA Australia Ltd (CPA Australia)
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/auar.12136
Publisher site
See Article on Publisher Site

Abstract

One of the most difficult tasks faced by an editor is the template the likely readership of a targeted journal. In duty of informing authors that it will not be possible to some instances an issue critical to the suitability of a proceed with publication of their work. It is a task in manuscript for publication is the explanation of the sig- which it is not possible to take any pleasure. Yet as any nificance of results and insights drawn from a particular journal editor knows, informing authors of unwelcome jurisdiction to readers whose domicile may lie domi- news soon becomes a routine part of the editorial cycle. nantly elsewhere. In certain respects there is an inevitability to the oc- This gap is closely associated with a fourth and final currence of rejections simply as a result of the application commonplace concern, the failure on the part of the au- of the immutable laws of supply and demand. There is thor or authors to demonstrate a familiarity with cognate only so much in each year’s page budget, so the deci- literature already published in the target journal. This sion to accept a paper for publication is weighed heavily materially detracts from the capacity of a manuscript against available space and the consequence of that for to offer a demonstrable and coherent contribution to publication lead time. knowledge. But a surprising number of authors disturb the balance As life proceeds, the opportunity cost of each hour of of this equation against their favour by failing to attend time we spend looms more and more into stark relief. to a series of relatively prosaic considerations. Four of Thus to add to the rather pedestrian inventory above I these stand out in my mind. add one matter of substance, the question. If each hour is The first is a failure to have regard to basic stated style, indeed precious, I cannot help but wonder at the wisdom length or presentation guidelines. Comparatively little of yet another study identical to so many others save for effort is required to cure these issues. Thus style, length a shift in time or place or sample size, or indeed for the and presentation blemishes raise immediate concerns pursuit of novelty for novelty’s sake. about other dimensions of the quality of a manuscript. As we journey into yet another year destined, as the A second issue commonly encountered is a clear lack saying goes, to finish before it begins, I can only ex- of engagement on the part of the author or authors with press the hope that a greater number of authors pause the stated mission of the journal. Where journals specify to expend a little more of their precious time on the as an element of their mission a desire to inform policy contemplation of that most valuable of things, a worthy debates or practice considerations, to fail to explicitly question. address this orientation in the content and form of a manuscript raises a considerable hurdle on the pathway Professor Tyrone M. Carlin towards potential publication. Editor in Chief A third, closely related issue is the frequency with March, 2016 which authors appear to have made no effort to con- Australian Accounting Review No. 76 Vol. 26 Issue 1 2016 doi: 10.1111/auar.12136 3

Journal

Australian Accounting ReviewWiley

Published: Mar 1, 2016

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