Manuscript Preparation and Style

Abstract

JATA manuscript preparation guidelines follow closely those used in The Accounting Review, another American Accounting Association publication. These guidelines follow the general format of 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 Webster's International Dictionary.A paragraph indent, bold, lower case, fourth level heading. Text starts …An abstract of not more than 150 words should be on a separate page immediately preceding the text. The abstract should be nonmathematical and include a readable summary of the research question, methodology, and principal findings and contributions. The style should be objective, without personal pronouns. The title, but not the author's name or other identification designations should appear on the abstract page and on the first page of the text.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 include the relevant page numbers in the cited works.I.R.C. § 1248(a) Treas. Reg. § 1.1248–3(a)(4) Rev. Rul. 82-1, 1982-1 CB 417 Rev. Proc. 82-1, 1982-1 CB 751 LTR 8208047 (11/26/80)43 TC 1654 (1975) TC Memo 1943–496 (1943) 370 F. Supp. 69 (DC-Tx., 1974) 656 F. 2d 659 (CT. Cl., 1981) 411 F. 2d 1275 (CA-6, 1975) 388 U.S. 1492 (1980)Every manuscript must include a “References” section that contains only those works cited within the text. Each entry should contain all information necessary for unambiguous identification of the published work. Use the following formats (which follow The Chicago Manual of Style):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.The object of JATA is to promote the wide dissemination of the results of research and other scholarly inquiries into the field of taxation. Permission is hereby granted to reproduce any of the contents of this journal 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 for use in other than courses of instruction, such as inclusion in books of readings or in other publications intended for general distribution. In consideration for the grant of permission in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction. Except where otherwise noted on the first page of each article, the copyright interest has been transferred to the American Accounting Association. Where the copyright has not been transferred to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).The AAA Executive Committee's policy (originally adopted in 1989, 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.