Research Institute for Economics and Business Administration, Kobe University ANNOUNCEMENT:
Japan has one of the largest economies in the world, which holds substantial and growing interest world-wide. There are many English books and journals on Japanese management, but only a few books and no refereed journals on accounting. The Japanese Accounting Review will fill this gap, and meet an existing demand from Japanese and international scholars.
The Japanese Accounting Review (TJAR):
Editors: Hidetoshi Yamaji, Akinobu Shuto, and Masayoshi Noguchi Print ISSN: 2185-4785 Online ISSN: 2185-4793 Frequency: one issue annually Current Volume: the initial number will be published in 2011 (Winter) Web Page: http://www.rieb.kobe-u.ac.jp/tjar/
AIMS AND SCOPE:
The Japanese Accounting Review (TJAR) publishes original research devoted to the scholarly analyses of Japanese accounting and its interdependence with other national and international accounting systems. The Review welcomes interesting works in all areas of accounting (including information systems, auditing and assurance services, financial accounting, management accounting, and taxation) using relevant methods (including analytical, empirical, experimental, and field study methods). While there is a special focus on issues relevant to the Asia-Pacific region, the Review intends to target innovative research and ideas from all parts of the world.
SUBMISSION PROCEDURE:
Papers will be considered on the understanding that they are original, unpublished, and not currently under consideration for publication elsewhere. Papers that address issues in line with the aims and scope of the Review will be subject to anonymous peer review.
Hard copy submissions are Not accepted. Papers should be submitted electronically to the following e-mail: tjar@rieb.kobe-u.ac.jp
Contact address: Professor Hidetoshi Yamaji The Japanese Accounting Review, Editor in chief Research Institute for
Citations: In the text, works are cited as follows: author’s last name and date, without comma, in parentheses: for example, (Sunder 1980); with two authors: (Sunder and Yamaji 1991); with more than two: (Sunder et al. 2008); with more than one source cited together (Sunder 1981; Yamaji 1986); with two or more works by one author: (Sunder 1989, 1995). Authors should make an effort to include the relevant page numbers in the cited works. For multiple citations in the same year, use a, b, c immediately following the year of publication. Reference List: The source reference list should be typed in alphabetic order, and in accord with the following examples of style: Christensen, J., and J. S. Demski. 2003. Accounting Theory: An Information Content Perspective. First edition. New York, NY: McGraw-Hill/Irwin. Leuz, C., and R. E. Verrecchia. 2005. Firm’s capital allocation choices, information quality, and the cost of capital. Working paper, University of Pennsylvania. Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics 46 (December): 218-239. Sunder, S. 1997. Theory of Accounting and Control. Cincinnati, OH: Southwestern College Publishing. Sunder, S., and H, Yamaji., eds. 1999 The Japanese Style of Business Accounting, Westport, CT: Quorum Press. Further information is available at http://www.rieb.kobe-u.ac.jp/tjar/ The Japanese Accounting Review is sponsored by RIEB, Kobe University