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General Guidelines Carolyn M Callahan
KPMG Distinguished Professor University of Memphis
The Nuts and Bolts of Constructing a Paper
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TopicsEnsuring that research is publishableChoosing a suitable journalFollowing the instructions to authorsStructuring a journal articleUnderstanding the review and publication
processes; interacting with editorsWriting effectivelyLearning more: some resources
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Ensure ThatResearch is Publishable
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First have a good idea and execute well
A paper can be no better than the research that it reports.
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Questions That Editors and Peer Reviewers ConsiderDoes the research address an important
unanswered question?Is the question of broad enough accounting
interest?Are the empirical methods appropriate?Have professional standards been met?Are the results well documented?Are the conclusions reasonable?Is the paper well written?
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When they start planning their
research!
When should researchers start trying to ensure that
their research is publishable?
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Other Factors Affecting PublishabilityAppropriateness for the journal chosenConsistency with the journal’s instructionsMacro aspects of the writing (organization,
etc)Micro aspects of the writing (word choice,
grammar, spelling, punctuation, etc)
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Avoidable Rejection ErrorsRushing good papers to the journals before
refiningWorking on 5 papers with 10 co-authors!Shutting down to hear constructive adviceWorrying about “the review system”Avoid the Top Dog in the department effectThe inability to revise and resubmit syndromeNew day, another new project syndrome
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Know the Rules of the Game at Your School
Choosing a Suitable Journal
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Identifying a Target JournalDecide early (before drafting the paper). Do not
write the paper and then look for a journal. (Why?)
Look for journals that have published work similar to yours.
Consider journals that have published work you cite.
Does the journal count in your tenure/promotion decision?
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Some Factors to ConsiderAudiencePrestigeAccessImpactPublication timeTechnical qualityLikelihood of acceptance
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Using the Journal’s Instructions Read the instructions to authors Consult the instructions while preparing your paper. Check the instructions again before submitting your paper.
Contemporary Accounting Research Submission Guidelines CAR accepts articles written either in English or in French for
publication in the journal. Articles submitted for the annual CAR conference must be written in English.
NEW Submissions 1. Only manuscripts containing original, unpublished work,
which is not being considered for publication elsewhere, will be received.
2. Manuscripts should be submitted electronically using CAR’s online submission and peer review system, Editorial Manager (EM), at: https://www.editorialmanager.com/car/.
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Some Questions the Instructions May AnswerWhat categories of article does the journal
publish?What is the maximum length of articles?Does the journal include abstracts? If so, what is
the maximum length?What sections should the article include? What
are the guidelines for each?What guidelines for writing style should be
followed?
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Beyond the InstructionsLook at some recent issues of the
journal.In the journal, look at some papers that
present research analogous to yours.Doing so can help you gear your paper
to the journal.Do not be creative in presentation
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What we need to know that no one tells us
Structuring a Journal Article
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We all can do it!
Preparing a journal article:
largely a matter of organization
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A Common Format for Journal Articles:
Introduction: What was the question?Methods: How did you try to answer it?Results: What did you find?AndConclusion: What does it mean?
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A More Complete View(Title)(Authors)(Abstract)IntroductionMethodsResultsConclusion(Acknowledgments)(References)
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TitleThe fewest possible words that adequately
indicate the contents of the paperImportant in literature searchingShould not include extra words, such as “A
Study of” or “Observations on”Should be specific enoughGenerally should not include abbreviations
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The AbstractAn important part of the paper
Relatively widely readUsed to decide whether to read the rest
of the paperGives editors, reviewers, others a first
impressionBriefly summarizes the paperShould be organized like the paper In some fields, there are structured
abstracts (with standardized headings).
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Orders of Reading and WritingSections of a PaperPeople read the sections of journal papers in
various orders. (What does that imply for how to write such papers?)
You can write the sections of a paper in any order.
A convenient order in which to write the sections: Abstract , Methods, Results, Discussion, Introduction
Introduction is written N times where N is a large number
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Critical to Acceptance
The Introduction
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Purposes of the IntroductionTo provide background
Helps readers understand the paperHelps readers appreciate the importance of the
researchTo identify the question(s) the research
addressedSometimes stated as expectation
What are the implications of this work?Who cares?
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Gearing the Introductionto the AudiencePapers in relatively general journals:
Introduction must provide basic background information.
Papers in specialized journals in your field: Introduction can assume that readers have more knowledge about the field.
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Structure of the IntroductionIntroduction typically should be funnel-
shaped, moving from general to specificA common structure:
Information on importance of topicHighlights of relevant previous researchIdentification of unanswered question(s)Approach you used to seek the answer(s)(In some fields) your main findings
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Critical
Methodology
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Purposes of the Methods SectionTo allow others to replicate what you did
In order to test itIn order to do further research
To allow others to evaluate what you didTo determine whether the conclusions
seem validTo determine whether the findings seem
applicable to other situations
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Methods: Basic Informationto IncludeIn most cases, overview of study designIdentification of (if applicable)
SampleData usedPopulationsStatistical methods
Univariate TestsMultivariate Test
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Methods: Amount of Detail to UseFor well-known methods: name of method,
citation of referenceFor methods previously described but not
well known: brief description of method, citation of reference
For methods that you yourself devise: relatively detailed description
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A Suggestion Look at the Methods sections of some papers in your target journal. Use them as models. Do not be creative! Logically Order is Important What are the assumptions of your methods? Did you test for Violation of the Assumptions?
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What did you do?
Results
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The Results SectionThe core of the paperOften includes tables, figures, or bothShould summarize findings rather than
providing data in great detailShould present results but not comment on
them(Note: Some journals combine the Results
and the Discussion.)
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Mentioning Tables and Figures:Some Writing AdviceIn citing tables and figures, emphasize the
finding, not the table or figure.Not so good: Table 3 shows that
researchers who attended this workshop published twice as many papers per year.
Better: Researchers who attended the workshop published twice as many papers per year (Table 3).
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Tables: A Few SuggestionsUse well integrated tables tablesDesign tables to be understandable without
the text.If a paper includes a series of tables, use the
same format for each.Be sure to follow the instructions to authors.
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Figures: A Few SuggestionsUse figures (graphs, diagrams, maps,
photographs, etc) only if they will help convey your information.
Avoid including too much information in one figure.
Make sure any lettering will be large enough once published.
Follow the journal’s instructions.
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Conclusion
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ConclusionOne of the more difficult parts to write,
because have more choice of what to sayOften should begin with a brief summary of
the main findingsShould answer the question(s) stated in the
introductionSometimes is followed by a conclusions
section
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The Conclusion:Some Possible ContentStrengths of the study
For example, superior methods, extensive dataLimitations of the study
For example: small sample size, short follow-up, incomplete data, possible sources of bias,
Better to mention limitations than for peer reviewers and readers to think that you’re unaware of them
If the limitations seem unlikely to affect the conclusions, can explain why
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Functions of ReferencesTo give credit to others for their workTo add credibility to your work by showing
that you used valid information sourcesTo help show how your work relates to
previous workTo help readers find further information
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References:Importance of AccuracyFor references to fulfill their functions, they must
be accurate. ThereforeMake sure that you accurately state what the cited
material says.Make sure that all information in the citation (for
example, author list, article title, journal title, volume, year, pages) is accurate.
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Another Reason Your References Should Be Accurate
Often, authors whose work you cite will be chosen as your peer reviewers. Inaccurate references to their work will not impress them favorably.
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Other Advice on ReferencesCite only items that you have read. Check each reference against the original
source.Carefully follow the journal’s instructions to
authors.Use other articles in the same journal as
models.
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Before Submitting Your PaperMake sure the abstract is consistent with
the rest of your paper.Revise, revise, revise the paper.Show the paper to other people, and revise
it some more.Re-check the journal’s instructions to
authors.
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And Interacting with Editors
Understanding the Review and Publication Processes
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Deciding What (or When) to PublishSome factors to consider: quality of the work,
extent of the work, interest to othersSuggestions:
Seek guidance in this regard from others in your field who are more experienced in publishing journal articles.
Present your work orally first. Doing so can help in deciding whether the work is publishable and in shaping the paper.
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Some Categories of Editorsat JournalsHelpful to know because you might interact
with eachMain categories:
Editor-in-chief (and sometimes associate editors etc)—concerned mainly with content
Managing editor(s)—concerned mainly with administration of the journal
Manuscript editor(s)—improve the writing and maintain a consistent style
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Initial Screening by the JournalFor appropriateness of subject matterFor compliance with instructionsFor overall quality (sometimes)For importance (sometimes)
At this stage, paper may receive what the Journal of International Business Studies calls a “desk reject”
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Peer ReviewEvaluation by experts in the fieldPurposes:
To help the editor decide whether to publish the paper
To help the authors improve the paper, whether or not the journal accepts it
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The Editor’s DecisionBased on the peer reviewers’ advice, the
editor’s own evaluation, the amount of space in the journal, other factors
Options:Accept as is (rare)Accept if suitably revisedReconsider if revisedReject
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Revising a PaperRevise and resubmit promptly.Indicate what revisions were made. Typically:
Include a letter saying what revisions were made. If you received a list of requested revisions, address each in the letter.
If requested, show revisions in Track Changes.If you disagree with a requested revision,
explain why in your letter. Try to find a different way to solve the problem that the editor or reviewer identified.
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A Final Step
CelebratePublication ofYour Paper!