The CPA Journal Submission Guidelines:
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today's business environment.

The format of The CPA Journal accommodates three types of submissions:

  • News briefs or updates on developments in the profession: Generally between 300–900 words, these short, nontechnical articles should provide a concise overview of current trends, new findings, or recent occurrences relevant to the profession (e.g., the release of a standard or exposure draft).
  • Reviews of books, software, technology, or other professional tools: Generally between 750–1500 words, reviews should offer a comprehensive overview of the content and recommendations to readers. Reviews can range from a short synopsis and overall rating to an in-depth look at its workings and its usefulness for financial professionals.
  • Perspective pieces: Typically between 500–2,000 words, these articles should express a personal opinion or viewpoint about a professional matter of importance to CPAs. Arguments should be well reasoned and substantiated by evidence.
  • Manuscripts of specific, technical interest: Generally between 1,000–3,000 words, these articles should delve into a particular topic and include in-depth examination and analysis. Examples and case studies are often useful to present findings or observations. Although technical in nature, the manuscript should be written in a way that is accessible to both specialists and nonspecialists in the field. Manuscripts reporting research should focus on the results, rather than the methodology; the Journal will consider articles that provide a practical application for research conducted.
  • Manuscripts of general interest: Generally between 3,000–4,500 words, these articles should explore a topic of broad interest to the profession and focus on its implications for readers. Manuscripts discussing matters of public policy and issues reaching beyond the accounting profession will be considered and subject to the same scrutiny as other technical subjects.

The CPA Journal will review a manuscript for possible publication if the editors believe the content will provide readers with practical information and thoughtful analysis on a relevant topic. The Journal's online archives provide extensive examples of previously published material. Authors interested in submitting a manuscript for review should contact CPAJ-Editors@nysscpa.org. The steps in the submission and review processes are detailed below.

Submission Procedures

  • Authors should submit manuscripts electronically in Microsoft Word or other commonly used editable text format to CPAJ-Editors@nysscpa.org. Authors should review to the guidelines presented in the “Manuscript Style” section below when writing their articles. Exhibits, charts, and graphics are preferred in Microsoft Word or Excel format, but other editable formats will be considered when necessary. Please do not send exhibits as images, PDFs, or other noneditable formats. Manuscripts should be submitted on an exclusive basis. If a submitted manuscript has been or is currently under review at another publication, or if a submission has already been published elsewhere, authors must provide detailed information to that effect. Such circumstances will be a consideration in the editorial review process and may be a cause for rejection. Simultaneous submissions to multiple members of the editorial staff are discouraged.
  • It is important for authors to include complete contact information (name, affiliation, street address, telephone and fax numbers, and e-mail address) and brief biographical information (including relevant professional certifications and academic degrees) on a cover sheet within the manuscript attachment or accompanying email. All communications regarding the manuscript will be sent to the author identified as the contact person. To facilitate an impartial review, there should be no personal or identifying information within the body of the manuscript.
  • Receipt of a manuscript will be acknowledged via e-mail within 10 business days. Authors who do not receive this official confirmation should contact the editors to ensure that their submission was received.
  • The editors will respond to queries on specific topics. A positive response to a query does not guarantee that an article will be accepted. Particular topics cannot be reserved exclusively for an individual author. Where multiple submissions are received on the same topic, consideration is generally given to the submission that was received or proposed first.
  • Members of NYSSCPA technical committees developing manuscripts for The CPA Journal may, but are not required to, submit manuscripts to the committee chair or designated representative for technical review prior to submitting it to the editors. Authors should specify their committee affiliation and any prior internal review when submitting a manuscript to the editors. Input from a committee will be considered in making a publication decision, but this neither replaces the Journal's double-blind peer review process, nor diminishes the editors' authority to make a final determination of suitability for publication.

Review Process

The Journal editors make an initial determination of the suitability of the manuscript for potential consideration. The editors make the final decision regarding acceptance, rejection, or revision, based on independent, double-blind reviews by a minimum of two subject-matter experts. Manuscripts are evaluated on the basis of technical accuracy, relevance, timeliness, readability, practicality, and comprehensiveness. The editors also consider topicality and length. The typical review—from receipt of the manuscript to decision—takes six to eight weeks, although this timeframe varies considerably.

If the editors request a revision of a manuscript, the revised manuscript may be re-reviewed by the original reviewers. Multiple revisions are sometimes requested. Although requesting a revision is not a guarantee of a manuscript’s ultimate acceptance, it generally reflects the editors’ belief that the manuscript may ultimately be publishable if all of the reviewers’ and editors’ concerns are adequately addressed.

If a manuscript is accepted, it will be placed in the Journal's article inventory and scheduled for publication at the next available opportunity, taking into consideration the manuscript's timeliness, length, and subject matter, as well as existing articles in inventory.

At the time a manuscript is accepted, the editors will send the author an agreement that specifies the terms of publication, including a grant of copyright to the NYSSCPA for both print and electronic publication, encompassing derivative works, which may include educational or commercial purposes.

The editors begin scheduling articles for publication approximately three months before the issue appears (e.g., the contents for the January issue are determined in November.) Approximately one month before publication, the editors may contact the author to see if it needs to be updated for events that have occurred since the manuscript was accepted. After an article has been edited for style and length, the editors will e-mail a PDF of a preliminary page proof to the author for their review and approval before it goes to press.

If an article is rejected, the editors generally provide the author with feedback regarding the reason for rejection. These comments should not be construed as the basis for a revision and resubmission to the Journal.

Manuscript Style

Authors should address accounting and financial professionals with a basic understanding of the topic. Because the Journal's readership consists of members in both public and private practice, with diverse backgrounds and specialties, manuscripts should not presume a certain background or mindset. A brief summary of 100–150 words is suggested for technical articles longer than 2,000 words.

The CPA Journal accepts manuscripts for review in the following areas:

  • Accounting & Auditing
    • Financial Reporting
    • SEC Reporting and Regulation
    • Not-for-Profit and Government Accounting
    • Auditor Independence and Internal Controls
    • International Accounting and Auditing
  • Taxation
    • Income Taxes (Federal, State, and Local)
    • Estates and Trusts
    • Sales and Use Taxes
    • International Taxation
    • Tax Policy
  • Finance
    • Personal Financial Planning
    • Not-For-Profit Organizations
    • Corporate Finance
    • Business Valuation
  • Management
    • Human Resources
    • Controllership and Budgeting
    • Employee Benefit Plans
    • Practice Development
    • Sustainability
  • Responsibilities & Leadership
    • Ethics
    • Education
    • Future of the Profession
    • Professional Development
    • Compliance
    • Fraud Detection and Deterrence
  • Technology
    • IT Management and Security
    • Software and Hardware
    • E-Commerce
    • Electronic Reporting

The Journal follows the Chicago Manual of Style. Please refer to this style manual before submitting a manuscript. The Journal's preferred writing style and format has the following characteristics:

  • Direct, declarative statements
  • Active voice
  • Tight reasoning
  • Third-person narrative, except in the case of opinion, commentary, or reviews
  • Descriptive introduction and practical conclusion
  • Clear subdivision of manuscript sections
  • Clear labeling of exhibits and reference to exhibits within the text.

Manuscripts should contain citations and references wherever appropriate; parenthetical notes, rather than footnotes, should be used. Citations should take the following format (or should appear as close to the following format as possible, depending upon material cited and availability of information): Author’s first and last name, “Article Title,” Publication, volume, number, year of publication, relevant pages. Direct quotes taken directly from another source should be clearly labeled as such and should include an appropriate reference; any language that is paraphrased from another source should also include an appropriate reference. Authors seeking to reproduce in whole materials from copyrighted sources should take care to secure such permissions before submission. Care should be taken to ensure that any terms, effective dates, and figures taken from official pronouncements are exact and in conformity with the original source.

CPE for CPAJ Authors

Authors of articles published in The CPA Journal may be eligible to receive continuing professional education (CPE) credit for their work. In New York State, acceptable continuing education activities include authoring an article published in a peer-refereed journal in one of the approved subject areas (accounting, attest, auditing, taxation, advisory services, professional ethics, and specialized knowledge and applications related to specialized industries). Credit is equal to the amount of time spent preparing the article, applied to the year the work was done (not the year of publication). Authors should keep a copy of the article and a record of the time spent preparing it. The publisher is not responsible for keeping this record. Credit for publishing articles shall not exceed half of the total number of contact hours claimed during any triennial registration period. For more information about the New York State CPE requirements, please see the SED website. For information for other licensing jurisdictions, please contact your state board of accountancy.

Plagiarism

The CPA Journal maintains a zero-tolerance policy concerning plagiarism. Published articles that the editors determine to include plagiarized content will be removed from the online archives and readers will be notified of the action in a subsequent issue of the Journal.

Furthermore, manuscripts received from an author determined to have at any time submitted plagiarized material will not be considered for future publication in The CPA Journal.

If you have questions, you may contact the editors at CPAJ-Editors@nysscpa.org. We look forward to working with you.

 


The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

©2013 The New York State Society of CPAs. Legal Notices