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