The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that (1) assist accounting faculty in teaching and (2) address important issues in accounting education. The readership of Issues in Accounting Education is international. While the submission context may relate to a single country, the content should be of interest to and have implications for an international audience.

## JOURNAL CONTENT

The journal is comprised of the following sections:

### Educational Research

The Educational Research section consists of topics such as the learning process, curriculum development, professional certification, assessment, career training, employment, and instruction. Also included within this category are studies of student characteristics that affect learning, faculty related issues (e.g., promotion and tenure, ranking of programs), and historical, social, or institutional conditions and trends that affect accounting education. This is the premier section of the journal and consists primarily of empirically derived and statistically analyzed studies. However, qualitative research and replications are both invited and encouraged.

### Instructional Resources

Instructional Resources are cases derived from actual or simulated business activities. These cases should be designed for immediate use by accounting faculty and should have three self-contained parts: the case material itself (denoted ‘‘Case''), a section containing implementation guidance and case efficacy information (denoted ‘‘Case Learning Objectives and Implementation Guidance''), and a section containing ‘‘Teaching Notes.'' Each of the three sections should be submitted in a separate file and have its own references and footnotes.

#### The Case

The case should be written for a student audience and should clearly describe a scenario and problem. No specific format is required for case presentations as long as it is interesting and appropriate. For example, a case may be presented in first or third person; it may be in paragraph or screenplay format.

The case should be preceded by an abstract that describes the content and the learning objectives. The case should be followed by instructions and requirements for completing the case.

#### Case Learning Objectives and Implementation Guidance

The second section is directed to the instructor. This section should fully describe the purpose of the case, strategies for using the case in class, and ways the case can be altered to fit particular classroom needs. In addition, this section should describe the intended audience of the case (e. g., graduate tax students) and the approximate in-class and out-of-class time needed to complete the case.

Submitted cases must also provide evidence of classroom validation. This evidence need not be derived from rigidly controlled experimental studies. However, it should address matters such as the context in which the case has actually been used; the author's experience using the case; perceived benefits (e.g., from data obtained from students and outside reviewers); implementation costs; and recommendations for its effective employment. Optimally, at least two faculty users should provide experiential feedback.

#### Teaching Notes

The third section is only available to full-member subscribers to Issues in Accounting Education through the electronic publications system of the American Accounting Association and will not be printed in this journal (see http://aaapubs.aip.org/tnae/). This section should include the solutions to the case, including supporting calculations and likely student responses to the case. In addition, this section should include suggested grading rubrics or other assessment material.

Authors are encouraged to submit databases, electronic spreadsheet files (and solutions), and presentation software files (such as Microsoft PowerPoint files) that would enhance the case. These files will be included on the subscriber website and will not be available to students.

### Learning Strategies

Articles in this section include descriptions and suggestions of how to implement exceptional (or ‘‘best practices'') or innovative learning and evaluation techniques. Examples of this type of article include ‘‘Teaching Cost Management: A Strategic Approach'' (Blocher 2009) and ‘‘Learning to Design and Teach and Accounting Capstone'' (Jervis and Hartley 2005).

Supporting materials similar to those provided for cases should be provided as necessary, given the nature of the resource. It is necessary to provide evidence of teaching effectiveness.

### Commentaries

Commentaries are solicited and unsolicited observations on issues that affect the education of those entering the accounting profession.

### Textbook and Software Reviews

This section consists of solicited reviews of copyrighted educational material. Unsolicited reviews will not be considered for inclusion. Most reviews will be of current textbooks, but occasionally educational software and educational projects will be reviewed as well.

## SUBMISSION OF MANUSCRIPTS

The following guidelines should be followed for submitting manuscripts:

• 1.

New and Revised manuscripts are submitted using the Manuscript Submission and Peer Review System, at http://issues.allentrack.net. The site contains detailed instructions regarding the preparation of files for submission. To ensure anonymous review, the title page is submitted as a separate file from the manuscript text.

• 2.

Manuscripts under consideration by another journal or other publisher should not be submitted. The submitting author will be asked to verify this during the web-based submission process.

• 3.

Author(s) submitting manuscripts reporting field surveys or experiments should submit a copy of the instrument, questionnaire, case, interview plan, or the like in a separate file. Information in the instrument that might identify the authors should be deleted or masked.

• 4.

Manuscripts reporting experiments utilizing human subjects must verify approval by the institution where the experiment took place. Notation of approval should be made within the manuscript. In addition, the submitting author will be asked to verify approval during the web-based submission process.

• 5.

The nonrefundable submission fee in U.S. funds is $75.00 for members or$100.00 for nonmembers of the AAA payable by credit card (VISA, MasterCard, or American Express only). The payment form is available online at: http://aaahq.org/AAA-Journals/IAE/Payment. If you are unable to pay by credit card or have any questions please contact the AAA Member Services Team at (941) 921-7747 or info@aaahq.org.

• 6.

Revisions should be submitted within 6 months from the request, otherwise they will be considered new submissions.

## REVIEW PROCESS

The review process consists of the following:

• 1.

The editor reviews the submitted manuscript for proper format and consistency with the mission of the journal. The author(s) is notified if the manuscript is deemed inappropriate for further consideration.

• 2.

Manuscripts that pass the initial review are sent to an associate editor and a minimum of two reviewers for formal review.

• 3.

The editor evaluates comments and recommendations of the reviewers and the associate editor and informs the author(s) of the decision regarding the publication of the manuscript (accept, reject, or revise/resubmit). The editor's decision and comments, without identifying information, are forwarded to the associate editor and reviewers.

• 4.

Requested revisions are returned to the same reviewers. In addition to the revised manuscript, the author(s) should submit responses to the reviewer comments that restate the comments and identify how and where the comment is addressed in the revision.

• 5.

The process will continue as described above until a final publication decision is made.