The primary purpose of the Management & Accounting Review is to publish quality research articles in the fields of accounting and related areas. Management & Accounting Review is hence recognized as a primary instrument for projecting and supporting education, research, and the free exchange of ideas. The Management & Accounting Review's readership is largely academic and international; all manuscripts for the Management Accounting Review should be prepared with this audience in mind. No manuscript will be considered for publication in the Management & Accounting Review that has been published elsewhere or submitted elsewhere for review.