Overview

The CPA Journal is a submission-based, double-blind, peer-reviewed publication that is published monthly with special themes during the year on financial planning and a taxation update. 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 and are often featured on the cover. Articles in the Essentials sections cover specific technical topics, while the Perspectives section includes news and opinion pieces on matters of importance to our readers.

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 group of individuals from a diverse cross section of the profession to assist us in providing the best material 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, 2009, and May 31, 2010, the Journal received a total of 272 submissions, as compared to 276 during the previous year. Of those, 139 were eventually accepted, 77 were ultimately rejected, and 3 were withdrawn without a decision. Of the 117 submissions returned to authors for revision, 33 are still pending revision at this time. The comparable numbers for the previous year were: 170 accepted, 70 rejected, 112 returned to authors for revision, and 4 withdrawn. The average length of time a manuscript spent in the review process was 53 days (51 last year). The average article took approximately 82 days from acceptance to publication (97 last year). The overall acceptance rate was 51.1% (61.6% last year), with an acceptance rate for submissions from academics of 59.3%, and an acceptance rate of 38.1% for submissions from practitioners and other financial professionals. Academic authors were responsible for 71.2% of submissions accepted through the review process; non-academic authors were responsible for 28.8% (63.5%/36.5% last year).

Acknowledgements

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 author 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 hard-working and dedicated individuals, the Journal has also benefited over the past year from the efforts of many members of the Editorial Review Board, upon whom the editors frequently rely for evaluating manuscripts; and ad hoc reviewers, experts who 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 10.

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.