AP welcomes submissions in the following four streams:

• Literature reviews that synthesize an area of accounting research, with an emphasis on the research questions that have been addressed and the areas that warrant further analysis.
• Applied research and commentary that address relevant issues for Canadian accounting, including: financial reporting, assurance services, performance measurement, governance, information systems, tax, and ethics. 
• Educational articles on learning, curriculum, competency-based and professional education, evaluation, and employment
• Instructional cases based on real events, people or organizations, or fictional but representative of real accounting issues. Submitted cases must be ready for use in the classroom and include teaching notes.

Submissions are accepted in English and French.

Verification of Ethics Approval for Research Involving Human Participants (if applicable)

Title Page

A title page should contain the following information:

• Title
• Author names and affiliations
• Name, email address, and affiliation of the author to whom correspondence should be addressed
• Acknowledgements and information on grants received

Authors should not identify themselves within the paper.

Abstracts

An abstract (maximum 300 words) should be presented on the page immediately preceding the text, should include the research question, method of examination, and principal findings, and should be followed by six keywords (to aid in indexing).

Manuscripts

• Manuscripts must be double-spaced, in 12-point font, with 1-inch (2.54 cm) margins all around.
• All pages, including footnotes, tables, figures, illustrations, appendices, and references should be serially numbered.
• Manuscripts must be prepared using Microsoft Word or LaTeX.

Supporting Information

Supplementary material appears in the Supporting Information section of the article. It must be referenced in the article.

Format: See the publisher’s guidelines for information about file formats for supporting information. Include a footer that contains the article title, and consecutive page numbers preceded by the letter “S” (e.g. S1, S2, ... ). Name the file informatively (e.g., Appendix S1.pdf).

Referencing the supporting information: To guide readers of the article to the supporting information, refer to the materials at appropriate places in the text. Add a footnote at the first reference, worded as shown below. Later references to the material do not require further footnotes.

For example:

... The wording used by the auditor is presented in Appendix S1.¹² ... Our coding scheme for the auditor’s wording appears in Appendix S2. 

____________

¹² Please see Appendix S1 in the Supporting Information.

Submitting: Upload the supporting information file along with your manuscript, using file type “Supporting Information (online only)”. Should you have any questions regarding this, please e-mail the editorial team.

Footnotes

Footnotes should be used for extensions where inclusion in the body of the text might disrupt continuity. They should be formatted as footnotes, not endnotes.

Tables and Figures

• Tables and figures should be grouped at the end of the manuscript. 
• Each table and figure should begin on a new page.

If you use Microsoft Word’s Track Changes function, before submitting your electronic files, please ensure that you accept all changes and turn off Track Changes in your files.

Please also refer to the detailed Accounting Perspectives Style Guide (PDF) for formatting instructions.

Authors are jointly responsible for adhering to the highest standards of academic integrity in the conduct, writing and presentation of their research.  Authors must agree to a declaration of academic integrity during the initial submission process. 

Beginning January 1, 2024, authors must additionally declare the use of generative AI tools in the process of submitting a new manuscript. Please see the CAAA journals’ statement on the use of generative AI in preparing manuscripts for submission.

Together with the paper being submitted, authors are asked to include a copy of any other paper, whether or not published elsewhere, that shares data or modelling analysis with the submitted paper. The contribution of the submitted paper must be clearly distinguished from other such papers. If the submitted paper is based on an experiment, survey, or other data manipulations, participants or variables involved in that collection are reflected in the paper, authors are asked to include a memo describing and explaining the circumstances and estimating any effects on the results. The memo may be sent to reviewers.

Inquiries can be addressed to the Editor-in-Chief, Adam Presslee, by e-mail: ap@caaa.ca.

It is vital that the final version of the manuscript be complete, correct, carefully proof-read, and properly formatted. The use of a copyeditor before submitting your final version is recommended, as the accepted version will be posted as a PDF on our publisher's website under "Accepted Papers", without copyediting or proofreading. 

Authors whose papers have been accepted for publication must ensure the paper conforms to AP's production and style requirements as detailed in the documents below. 

Publication Documents and Forms:

• Accounting Perspectives Production Information
• Accounting Perspectives Style Guide
• Accounting Perspectives Copyright Transfer Form* 

*For articles accepted for publication in AP after January 1, 2021, corresponding authors will receive an email from Wiley Author Services requesting a completed copyright license.

Articles accepted for publication in AP beginning with the 2024 volume will be published in online-only format with no print edition of the journal routinely published from the 2024 volume forwards. This is a proactive move towards reducing the environmental impact caused by the production and distribution of printed copies and will allow the journal to invest in further innovation, digital development and sustainability measures. Published articles will continue to be published on Wiley Online Library and disseminated quickly through the journal’s broad network of indexing services. Articles will also continue to be discoverable through popular search engines such as Google. Authors wishing to obtain a print copy of the issue in which their article is published may do so through a print-on-demand service.

Accounting Perspectives welcomes instructional cases that are real (based on real events, people, and organizations) or realistic (fictional but representing real accounting issues).  Cases written in either a traditional academic style or a professional exam style (i.e., a style similar to CPA exam cases) are welcome.

Case Submission Guidelines

• Cases should be typed, double-spaced, with 1-inch (2.54 cm) margins all around.
• Cases should not exceed 30 pages (including all exhibits).
• Exhibits, tables and figures should be grouped at the end of the case.
• Cases should be written to reflect CAAA’s values of diversity, equity, inclusion, and belonging.
• Cases and instructional resources should be submitted in separate files. (Updated 2024-12-12)
• All pages, including footnotes, tables, figures, illustrations, appendices, and references should be serially numbered
• In the text, when not in lists or tables, numbers from one through nine should be spelled out, except when used with mathematical, statistical, scientific, or technical units and quantities.

Footnotes

Footnotes should be used for extensions where inclusion in the body of the text might disrupt continuity.

• Automated, numbered consecutively with superscript Arabic numerals
• Same size and formatting as the main text.

Tables, Figures, Illustrations

• Tables and figures should be grouped at the end of the manuscript. Placing in the manuscript should be indicated with notes: “Insert Table 1 here” and so forth.
• Each table, figure, or illustration should be presented on a separate page and bear an Arabic number and title.

If you use Microsoft Word’s Track Changes function, before submitting your electronic files, please ensure that you accept all changes and turn off Track Changes in your files.

We accept manuscripts prepared by LaTeX.

Please also refer to the detailed Accounting Perspectives Style Guide (PDF) for formatting instructions.

Instructional Resource Guidelines

Instructional Resources for cases published in Accounting Perspectives are exclusive to CAAA members, who can access them by logging in to MyCAAA.

Instructional Resources are a major acceptance criterion for case submissions. Accounting Perspectives encourages authors to consider, where appropriate, including the following in the instruction resources document:

Case Learning Objectives

• An overview of the case and its learning objectives, information about any specialized knowledge required, and sources for obtaining that knowledge

Research Methods

• How the information used in the case was gathered
• Any relationship between the author and the organization and/or protagonists used in the case,
• The extent to which the organization, protagonists, and/or information in the case had to be disguised

Implementation Guidance/Teaching Plan

• The courses for which  the case is best suited and the level of student maturity required to fully appreciate the case material
• Assignment or classroom discussion questions with suggested answers
• The amount of time that will need to be devoted in and out of class and the nature of prior preparation that would be useful
• Other pedagogical guidance such as the use of teams or other such approaches

Classroom Testing

The extent and type of classroom testing that has been conducted and evidence of the effectiveness of the case in achieving its objectives.

Best Accounting Perspectives Case Award

All cases accepted to Accounting Perspectives will be considered for the annual Best Accounting Perspectives Case Award. Cases will be considered for this award in the year following which they are published in the journal.