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As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  • Free from plagiarism.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Research and Publishing Ethics

The Accounting and Management Review (AMR) is engaged in ensuring that its published content follows the ethics guidelines set by the Committee on Publication Ethics (COPE) (https://publicationethics.org/). Furthermore, it is expected that authors act ethically when submitting and publishing their manuscripts in this journal. Our research and publishing ethics guidelines include the following:

  • Manuscripts that are submitted to AMR need to be original, i.e., they should not have been published previously in their current, or similar, form. In addition to this, manuscripts should not be under consideration by any other publication.
  • The authors’ conflict of interest should be declared upon the manuscript submission.
  • By submitting their work to AMR, authors must assure that they are not infringing any existing copyright.
  • Authors should behave ethically in terms of authorship. Therefore, it should be considered as an author anyone who has made a substantial and meaningful contribution to the submission (anyone else involved in the manuscript should be mentioned in the acknowledgments). Anyone who has not contributed to the paper (or that has chosen not to be associated with the research) should be excluded from authorship.

Third-Party Copyright Permissions

If authors use material that has been created by a third party, they should get written permission from this entity(ies) before submitting their manuscript to AMR.


Manuscript Submission Requirements

The Accounting and Management Review (AMR) is a peer academic journal that operates under a double-blind review process. All manuscripts submitted will be object of a previous assessment by the Chief Editor or one of the Associate Editors. Papers that are considered suitable are then sent to two independent expert reviewers who will assess the scientific quality of the paper. The Chief Editor or the Associate Editor in charge of the paper is responsible for the final decision regarding acceptance or rejection of the manuscript. The Chief Editor and Associate Editors are not involved in decisions about papers that they have written themselves or in that they are co-authors. 


Manuscripts should be submitted to AMR through its automated submission management system following the instructions described below.

  • Files should be provided in Microsoft Word, OpenOffice, or RTF document file format. Files in PDF are not acceptable. The text is single-spaced and it has been written using the 12-point Times New Roman font. It employs italics rather than underlying (except with URL addresses). The manuscript should be anonymized with no author details in any part of the manuscript.
  • Articles should be between 8.000 and 14.000 words in length. This includes all text, (i.e., abstract, references, exhibits, and appendices). Please allow 300 words for each table or exhibit.
  • Article title: A concise word title should be provided containing no more than 8 words.
  • Authors' details: Authors' details should be added to the submission management system. Authors should be listed in the order in which they would like to be published. Moreover, it should be provided information on each author's email address (institutional preferred), author name (as wished to be published), and author affiliation (at the time the research for the paper was conducted). A correspondent author should also be identified.
  • Acknowledgments: They should be written in a separate Microsoft Word file and uploaded to the system when submitting the manuscript.
  • Research funding: All sources of external research funding need to be acknowledged in the acknowledgment file that accompanies the manuscript submission.
  • Abstract: A summary of the purpose, methodology, empirical findings, and contributions of the research should be provided. In total, the abstract should not be more than 250 words in length.
  • Keywords: When submitting the manuscript, up to seven short keywords capturing the main topics of the research should be indicated.
  • Sections and headings: Manuscripts should be structured in sections and subsections which should be numbered. Sections should be numbered 1, 2, … and subsections 1.1., 1.2. (then 1.1.1., 1.1.2, (…), 1.2.1., 1.2.2., etc.). The abstract is not included in the section numbering. Headings should be written in capital letters and in bold. Subheadings should be written in regular letters and in bold. Authors should use Times New Roman, size 12 throughout all manuscripts (including appendixes).
  • Endnotes: Footnotes should not be used. Endnotes can be used but only when strictly needed. Endnotes should be identified in the text by consecutive Arabic numerals enclosed in square brackets. These numbers should then be listed and explained at the end of the manuscript (before the bibliography).
  • Tables, illustrations, figures, and exhibits: They should be numbered sequentially with Arabic numerals and have a brief title as well as a source, when not elaborated on by the authors. Tables, illustrations, figures, and exhibits should be placed within the main body of the manuscript at the appropriate points, rather than at the end or in a separate file.
  • Appendixes: They should be numbered sequentially using Arabic numerals. Appendixes need to be referenced in the main body of the manuscript.
  • Referencing style: Before submitting the manuscript, authors must ensure that all citations are accurate and consistent. At the end of the manuscript, a reference list in alphabetical order should be provided. References should be written following APA Style (for more detailed information about APA style, authors should visit the website https://apastyle.apa.org/style-grammar-guidelines/references/examples).


As a general rule, where DOI is available, this should be included at the end of the reference. Examples of several types of references are provided below:


For journals

Grossi, G., Kallio, K-M., Sargiacomo, M., & Skoog, M. (2020). Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda. Accounting, Auditing and Accountability Journal, 33(1), 256-280. https://doi.org/10.1108/AAAJ-02-2019-3869

Kaufman, M., & Covaleski, M. A. (2019). Budget formality and informality as a tool for organizing and governance amidst divergent institutional logic. Accounting, Organizations and Society, 75, 40–58. https://doi.org/10.1016/j.aos.2018.10.003


For books

Clegg, S. R., Pitelis, C., Schweitzer, J., & Whittle, A. (2019). Strategy: Theory and practice (3rd edition). Sage.

Yin, R. (2018). Case Study Research and Applications: Design and Methods (6th edition). Sage.


For book chapters

Cornforth, C., & Spear, R. (2010). The governance of hybrid organizations. In D. Billis (Ed.), Hybrid organizations and the third sector – Challenges for practice (pp. 70-89). Palgrave Macmillan.

Glynn, M. A. (2017). Theorizing the identity – Institution relationship: Considering identity as antecedent to, consequence of, and mechanism for, processes of institutional change. In R. Greenwood, C. Oliver, T. B. Lawrence, & R. E. Meyer (Eds.), The Sage handbook of organizational institutionalism (2nd Edition, pp. 243-258). Sage.


For newspaper articles

Carey, B. (2019, March 22). Can we get better at forgetting? The New York Times. https://www.nytimes.com/2019/03/22/health/memory-forgetting-psychology.html


Official Reports

European Commission (2021). Sustainable development.https://ec.europa.eu/environment/eussd/.

Securities and Exchange Commission (SEC) (2008). SEC charges Siemens AG for engaging in worldwide bribery. U.S. Securities and Exchange Commission. https://www.sec.gov/news/press/2008/2008-294.htm


Authored Reports

Baral, P., Larsen, M., & Archer, M. (2019). Does money grow on trees? Restoration financing in Southeast Asia. Atlantic Council. https://www.atlanticcouncil.org/in-depth-research-reports/report/does-money-grow-on-trees-restoring-financing-in-southeast-asia/

Dyreng, S., Jacob, M., Jiang, X., & Müller, M. A. (2019). Tax incidence and tax avoidance. Working Paper.https://ssrn.com/abstract = 3070239


Unpublished doctoral (or master) dissertations

Major, M. (2002). The Impact of the Liberalisation of the Portuguese Telecommunications Industry upon Marconi’s Management Accounting System: Activity-Based Costing and New Institutional Theory [Unpublished doctoral dissertation]. University of Manchester.


Conference presentations

Li, Z., & Mitrou, E. (2021, May 26-28). Influence of environmental, social and governance (ESG) disclosure on corporate pension investment strategies: A cross-country study [Conference presentation]. The EAA 2021 Virtual Annual Congress. https://eaa2021.virtual.eaacongress.org/r/home


References to publications in the manuscript body should be written as follows:


Parenthetical citation

Single author: (Parker, 2018)

Two authors: (De Waele & Polzer, 2021)

Three or more authors: (Ebrahim et al., 2014)


Narrative citation

Single author: Parker (2018)

Two authors: De Waele and Polzer (2021)

Three or more authors: Ebrahim et al. (2014)




The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.