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Wrapping Up 2009 at the Journal

Mary-Jo Kranacher, MBA, CPA, CFE

The year 2009 posed more than the usual challenges for businesses and individuals—the unemployment rate reached double digits, foreclosures on homes climbed to historic levels, and stock market volatility continued to cause investors many sleepless nights.

After 79 years of publication, The CPA Journal continues to serve as an educational tool for our readers and is well respected by CPAs and other financial professionals for its in-depth analysis of emerging issues. The editors would like to thank the accounting and financial professionals who shared their expertise this year by authoring articles for publication in the Journal.


The CPA Journal is a submission-based, double-blind, peer-reviewed publication that is published monthly, with special themes during the year on technology, fraud and forensic accounting, and personal financial planning. Articles may include technical analysis, policy analysis, and informed commentary. The content and length of an article determine whether it will appear as an in Focus article, or in the Perspectives or Essentials sections. In Focus articles address areas of general interest. Articles in the Essentials section cover specific technical topics. The Perspectives section includes news and opinion pieces on matters of importance to CPAs that are usually between 250 and 2,500 words.

The primary areas of interest covered in the Journal are accounting and auditing, taxation, finance, management, responsibilities and leadership, and technology. The editors attempt to balance practical information and conceptual analysis to provide readers with opportunities to enhance their understanding of key issues. We depend on a large cadre of individuals from a diverse cross section of the profession, including practitioners and academics, NYSSCPA members and nonmembers, to assist us in providing the best material available for our readers. These individuals may author or review manuscripts. When we ask a reviewer to evaluate a manuscript for possible publication, we use six criteria to ensure quality control: technical accuracy, readability, practicality, relevance of topic, timeliness, and comprehensiveness.

During the Society's fiscal year between June 1, 2008, and May 31, 2009, the Journal received a total of 276 submissions, as compared to 271 during the previous year. Of those, 170 were eventually accepted, 70 were ultimately rejected, and 4 were withdrawn without a decision being made. Of the 112 submissions returned to authors for revision, 29 are still pending revision at this time. The comparable numbers for the previous year were: 145 accepted, 76 rejected, 133 returned to authors for revision, and 6 withdrawn. The average length of time a manuscript spent in the review process was 51 days (46 last year). The average article took approximately 97 days from acceptance to publication (117 last year). The overall acceptance rate was 61.6% (53.5% last year), with an acceptance rate for submissions from academics of 61.4%, and an acceptance rate of 62.0% for submissions from practitioners and other financial professionals. Academic authors were responsible for 63.5% of submissions accepted through the review process; nonacademic authors were responsible for 36.5% (60.7%/39.3% last year).


Every year at this time, we take this opportunity to thank everyone who has contributed to the Journal—by developing topics, soliciting authors, reviewing submissions, and participating in judging for the annual Max Block Distinguished Article Award program. The Editorial Board members, editors, and production staff are named each month on the masthead. The Editorial Board includes individuals who contribute and review submissions, solicit and develop submissions by others, and advise the editors as we continue to develop the mission and future direction of the magazine. In addition to those hardworking and dedicated individuals, the Journal has also benefited over the past year from the efforts of the many members of the Editorial Review Board, upon whom the editors frequently rely for evaluating manuscripts, as well as ad hoc reviewers, experts whom the editors occasionally ask to review individual manuscripts on a particular subject. The names of Editorial Review Board members and ad hoc reviewers who evaluated manuscripts over the past year are listed in the Perspectives section of this issue on page 12.

The editors would also like to thank the Society's committee members, many of whom contribute their time and energy to authoring manuscripts for the Journal. Their efforts have assisted other accounting and financial professionals by unselfishly sharing their knowledge in many technical areas.

Finally, I would like to thank the members of the editorial and production staffs, who are instrumental in making The CPA Journal a quality publication. Without their dedication and hard work, this monthly endeavor would not be possible.

As always, we welcome your comments and suggestions, and encourage your support of The CPA Journal's mission for the profession.

Mary-Jo Kranacher, MBA, CPA, CFE. Editor-in-Chief.

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