an open access journal
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AIMS AND SCOPE The aim of The International Journal of Digital Accounting Research (IJDAR) is to contribute to make better known theory and practice’s knowledge in digital accounting by promoting high quality applied and theoretical research. The primary audience of this publication would be academicians, graduate students, practitioners and anyone interested in digital accounting research. We will publish papers involving a variety of topics, settings and research methods. We encourage a wide range of submissions, including, but not limited to: Accounting information systems, expert systems, knowledge acquisition, uncertainty representation, machine learning, case-based reasoning, rule induction, neural networks, genetic algorithms, intelligent agents, natural language, cognitive psychology, intelligent databases, continuous auditing, digital reporting, organisational impacts of technology and so on ... New theories, topical areas and research methods are encouraged. ABSTRACTING AND INDEXING The articles in this journal are included in the indexing and abstracting coverage of CrossRef, ABI-INFORM Proquest, Scirus, London Business School Electronic Library, EBSCO Publishing (databases as: Academic Abstracts FullTEXT™, Academic Search™ product family, Academic Search™ Alumni product family, Advanced Placement Source, Australia/New Zealand Reference Centre, Business Source ™ product family, Business Source ™,Alumni product family, Canadian MAS FullTEXT™ Elite, Canadian Reference Centre, Computer Science Index, Computer Source, Corporate ResourceNet), ISOC from CSIC (Consejo Superior de Investigaciones Científicas), Latindex (Universidad Nacional Autónoma de México), DICE from ANECA, DIALNET (Universidad de La Rioja) OAIster (University of Michigan), In-Recs (Universidad de Granada) and DOAJ (Directory of Open Access Journals. Recently, the editorial board has decided to make all future editions of the IJDAR magazine available online as an open access journal at its website: www.uhu.es/ijdar. This measure is in line with the current trend to disseminate academic work internationally, (Bethan Open, BioMed Central, Co-Action Publishing Consejo Superior de Investigaciones Científicas, Hindawi Publishing Corporation, Indian Academy of Sciences, Ivyspring International Publisher, Libertas Academica, Public Library of Science, PLoS ONE and Scholarly Exchange), exposing published academic articles to a wider readership, making access to theoretical and practical advances easier and promoting research and standard usage more efficiently, in accordance with our editorial environment. At the same time, this change enables us to promote IJDAR’s growing presence in databases and electronic academic libraries around the world. EDITORIAL POLICY Following an initial review to determine suitability, articles submitted to IJDAR will be double-blind refereed by either members of the editorial board or ad hoc referees of international standing. Reviewers will provide constructive evaluations of the papers submitted. They will judge their quality and the significance of the contribution. The reviewers’ evaluations will be used by the editors to decide whether the paper should be accepted, revised or rejected. A copy of the referees’ comments will be sent to the authors. The research has to be of interest to the readership, it has to meet the quality standards established by this journal and it has to make a significant contribution to the literature. SUBMISSION OF MANUSCRIPTS Authors should keep in mind the following guidelines when submitting manuscripts: Electronic submissions are encouraged. Submissions should be sent to: Enrique Bonsón. bonson@uhu.es. Facultad de Empresariales. Universidad de Huelva. Plaza de la Merced núm. 11, 21002 Huelva. SPAIN. The authors must state that their work had not been submitted or published elsewhere. Authors are responsible for obtaining permission from the copyright owner to use any quotations, illustrations or tables from another sources. Papers should be as concise as possible. They should not exceed 9.000 words. To ensure anonymous review, authors should not identify themselves directly or indirectly in their manuscript. Two copies of the journal will be provided to the authors. MANUSCRIPT STYLE Papers must be written in English, double-spaced and with a margin of 3 cms all around. The authors’ full name and affiliation should appear on a separate page. The full address and e-mail of the author who will check the proofs have to be given. An abstract of about 100 words must be presented. An abstract is a concise summary of the whole paper. Keywords (up to five) and data availability statements must follow the abstract. All tables and figures must bear an Arabic number and a complete title. Source details should be included as appropriate. A reference to each table or figure should be made in the text. Footnotes should be avoided and should only be used for useful extensions of information. They must be numbered with superscripts numerals. The editors will provide the authors of accepted papers with a sample WORD file to guide them when fulfilling the style requirements of the journal. REFERENCE STYLE Authors should use the author-date system for text references and should include the relevant page numbers. A list of references, with DOI when it is available, is required. It has to contain the works cited, in alphabetical order by author. This should include the author’s name, initials, year of publication into round brackets, the place of publication and publisher. For journal articles, the journal title, volume number, either month or issue number and page numbers are required. Sample entries are as follows AICPA (1994): Improving Business Reporting - A Customer Focus: Meeting the Information Needs of Investors and Creditors. Report of the Special Committee on Financial Reporting. American Institute of Certified Public Accountants, New York. DOI CRAVEN, B.M.; MARSTON, C.L. (1999): "Financial Reporting on the Internet by Leading UK Companies", European Accounting Review, vol. 8, n. 2: 75-98. DOI DELLER, D.; STUBENRATH, M.; WEBER, C. (1998): "Investor Relations and the Internet. Background, Potential Application and Evidence from the USA, UK and Germany", Paper presented at the 21st Annual Congress of the European Accounting Association, Antwerp, Belgium. DOI FASB (2000): Electronic Distribution of Business Reporting Information. Steering Committee Report Series. http://www.fasb.org DOI LYMER, A.; DEBRECENY, R.; GRAY, G.; RAHMAN, A. (1999): Business Reporting on the Internet. A Report Prepared for the International Accounting Standards Committee. IASC. London. DOI
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