The mission of the Journal of Accounting and Free Enterprise (JAFE) is to publish research articles that address important issues in accounting as they relate to free enterprise in the following areas: financial accounting, forensic accounting, income taxation, management accounting, accounting information systems, auditing, the public interest, and the development of accounting thought as to policies and institutions.
JAFE makes a real contribution to free enterprise studies, helping to support the rule of law, limited government and competitive markets.
~Tony Dnes, Professor of Economics and Director, Center for Free Enterprise at Florida Southern
Most Recent Editions of the Journal of Accounting and Free Enterprise
Process of Review
The editor will review the submission for proper format and consistency with the journal’s mission.
If the manuscript is deemed appropriate for further consideration, the editor will assign the submitted manuscript to a minimum of two reviewers for formal blind review.
The editor will evaluate the reviewers’ comments and recommendations and make a decision to either accept the manuscript, reject the manuscript, request the author(s) to make minor revisions and resubmit, or request the author(s) to make major revisions and resubmit.
This process outlined above is general, and in some cases the editor may vary the process at his or her discretion. However, there will be no exception to the process of double blind review.
Requested resubmissions will be returned to the same reviewers. The process will continue until a final publication decision is made or the paper is rejected.
Submission of Manuscripts
The following guidelines should be followed for submitting manuscripts:
Manuscripts under consideration by another journal or publisher will not be considered for publication. By making submission, the author(s) affirm that the manuscript is original, and that it does not include plagiarism or any form of malpractice.
The nonrefundable submission fee is $75.00 in U.S. funds, payable by check to Florida Southern College with “JAFE” in the explanation.
By mail please send to:
Barney Barnett School of Business & Free Enterprise
111 Lake Hollingsworth Drive
Lakeland, FL 33801
Revisions should be submitted within six months from the request. Otherwise, the revised manuscript will be considered a new submission.
The following content should be submitted in separate Microsoft Word files:
Title Page, which includes the title of the paper and each author’s name, title, affiliation, and email address.
Manuscript, which includes an abstract (no more than 150 words) and three to six keywords. All pages should be serially numbered with the abstract as page one.
Abstracts should be single-spaced with a common font such as Times New Roman, font size 12. Manuscripts should be double-spaced with a common font such as Times New Roman, font size 12. Margins should be one inch at top, bottom, and both sides.
Spell out numbers from one to ten except in tables and lists.
Submissions must be arranged with the following sections, using all caps, bold, and centered
- LITERATURE REVIEW
- CONCLUSIONS AND AREAS FOR FUTURE RESEARCH
Subsections should be flush left, bold, uppercase and lowercase letters
Tables and figures should precede the references list, should be numbered with roman numerals (I, II, III, etc.), and should be referenced within the manuscript with the approximate placement (e.g., “Table II about here”.
Citations within the manuscript should be formatted as follows: Author’s last name and year without a comma in parentheses, and if there are quotes they should include the page number(s). For example:
(Hardin 2007, 13) for one author; (Hardin and Dean 2007, 13) for two authors; (Hardin et al. 2007, 13) for more than two authors.
- References should be in a list at the end of the manuscript. For Example: Simonson, I. 1992. The influence of anticipating regret and responsibility on purchase decisions. Journal of Consumer Research, 19, 105-118.
Singer, M., S. Mitchell, and J. Turner. 1998. Consideration of moral intensity in ethicality judgments: Its relationship with whistle-blowing and need-for-cognition. Journal of Business Ethics, 17(5), 527-542.
Stice, E. K., and J. D. Stice. 2006. Financial Accounting Reporting and Analysis. Thomson South-Western, Mason, OH.
Policy on Reproduction
Permission is hereby granted to reproduce any of the articles in Journal of Accounting and Free Enterprise for use in courses of instruction as long as the reproduction includes reference to the journal and its issue.
Except as otherwise noted in published articles, the copyright has been transferred to the Journal of Accounting and Free Enterprise for all items appearing in the journal.