Resources & Publications

Editorial Policy

The IMA Educational Case Journal (IECJ®) is a quarterly, double-blind refereed online journal whose mission is to publish teaching cases and research related to case writing or teaching with cases in management accounting and related fields. Its goal is to facilitate the interaction between accountants and financial professionals in business and educators, and case studies jointly authored by academics and practitioners are strongly encouraged. The case studies in this journal provide an educational resource rich in detail that reflect current problems and complexities characteristic of today's dynamic business environment.

The cases are accessible both by issue and on an individual case basis. The IECJ is free to IMA members and also available on a subscription basis. IECJ is listed in the Cabell's Directory of Publishing Opportunities in Accounting.

Real-world cases are strongly preferred, but fictional cases, especially those with some basis in practice, will be considered. International submissions are welcome and encouraged. Cases submitted should not be merely "number crunching" exercises, but should require interpretation of data in a decision-making context.

Statement of Operating Policy:
Guidelines for Submission of Cases

Case studies to be considered for the IECJ should be submitted to the Editor via e-mail attachment to

You will need to submit a completed submission form.
If you have a full version of Adobe Acrobat, you can save the completed form and include it as a separate attachment when sending your manuscript. If you only have Acrobat Reader, you will need to print out the form and fax (201-474-1603) or mail it to IECJ Editor, IMA,10 Paragon Dr., Suite 1, Montvale, NJ 07645. Manuscripts must be accompanied by a submission form, so please submit both the manuscript and submission form at the same time. When submitting the manuscript via e-mail, please note in your message how and when the submission form has been sent. Manuscripts will not be processed without a form.

Case should be submitted in three parts: (1) the case material itself, (2) the Teaching Note, including an abstract, and (3) a cover page including author contact information. Only those who can demonstrate a need for the Teaching Notes (such as classroom instructors) and who are academic members of IMA or subscribers will be able to access the Teaching Notes.

Authors must send a letter at the time of submission attesting that neither the submitted manuscript nor a similar one has been published or accepted for publication elsewhere and that the manuscript is not currently under review elsewhere. Authors must obtain, and submit with their manuscript, written permission to use any and all copyrighted material quoted or reproduced in the case study. There is NO submission fee.

The Teaching Note must include at least the following elements:

  1. An abstract of 100 to 150 words presented on a separate page, immediately preceding the text of the Teaching Note. The abstract page should contain the title of the manuscript but should not identify the author(s). Abstracts for cases and other instructional materials should state their purpose and describe the subject matter context to which they relate. Abstracts should be followed by three to six keywords.
  2. Identification of the intended course(s) and audience, including the case's position within the course, the topics it covers, and its specific teaching objectives. Authors should identify any associated readings or theoretical material that instructors might draw on to relate the case to their field or to the course.
  3. Suggested assignment questions for student preparation, accompanied by a full analysis of each question. Authors should highlight analytic points that might be noticed only by the best students–points that might differentiate an "A" grade on a written assignment.
  4. A teaching plan, including likely student responses to the case and key questions, role plays, use of audiovisuals or in-class handouts, etc.
  5. Strategies for using the case in class, i.e. ways in which the case can be altered to fit particular classroom needs.
  6. Evidence of efficacy in the classroom.
  7. If appropriate, an epilogue or follow-up information about the decision actually taken.

In order to preserve anonymity and facilitate manuscript review, authors should note the following submission guidelines:

    1. Send a separate file consisting of a cover page with title, identifying information of all co-authors, and contact information, including e-mail address.
    2. Remove identifying information about authorship from document files. To remove identifying author information in Microsoft Word, go to the File menu, select "Properties", select "Summary", and then delete any text included in the "Author" and "Company" fields. In addition, from the Tools menu, select "Options", select "User Information", and delete any text in the "Name" or "Initials" fields.
    3. To preserve anonymity, please use "Author" when you cite your unpublished working papers and do not refer to your institution.
    4. Microsoft Word and PDF formats are both acceptable for initial submissions. Microsoft Word is required for the final accepted version of the manuscript.

Review Process

The editor will review the submitted manuscript for general appropriateness. Manuscripts deemed inappropriate for further consideration will be rejected by the editor, who will communicate to the author(s) the reason(s) for rejection. Manuscripts that pass the initial review will generally be assigned a minimum of two reviewers for formal review. Reviewers will be selected by the editor. Usually at least one of the reviewers will be a member of the Editorial Board. Ad hoc reviewers will be used in situations where it is difficult to match the subject matter of the manuscript to Editorial Board expertise and also as a means of providing a "training ground" for the development of future members of the Editorial Board. The editor will also designate an associate editor to supervise the review of the manuscript.

Reviewers will send their completed reviews (consisting of typed comments for the authors and a completed Summary Evaluation Form) to the associate editor. On the basis of his/her reading of the manuscript, the associate editor will communicate a publication recommendation to the editor (accept, reject, or revise/resubmit); the associate editor will forward to the editor the reviewers' comments, his/her comments, and the marked-up manuscript copies (if any).

The editor will carefully review the comments and recommendations of the reviewers and the associate editor and will make and communicate to the author(s) a decision regarding the publication of the manuscript (accept, reject, or revise/resubmit).

In the case of manuscript resubmissions, authors will be directed to send one electronic version (following the guidelines above) to the editor. The editor will forward the revision to each reviewer of the manuscript. Revisions must be submitted within one year of the most recent editorial decision inviting revision and must include a document describing responses to reviewer comments.

The process will continue as described above until a final publication decision is made and communicated to the author(s).

Format of Manuscript

    1. All manuscripts should be printed in 12-point font and be double-spaced, except for indented quotations. All manuscripts must be submitted electronically (to
    2. Margins should be at least one inch from top, bottom, and sides to facilitate editing and duplication.
    3. To assure anonymous review, authors should not identify themselves directly or indirectly in their papers. Single authors should not use the editorial "we."
    4. A separate file (or cover page for hard copy submission) should include the title of the paper, the author's name, title and affiliation, e-mail address, and any acknowledgments.
    5. All pages, including tables, appendices and references, should be serially numbered.
    6. Spell out numbers from one through nine, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically.
    7. Within text use the word percent; in tables, figures, and exhibits the symbol % is used.
    8. In general, references, footnotes, and citations should follow the guidelines for The Accounting Review (Guidelines).

Tables and Figures

Authors should note the following general requirements:

    1. Each table and figure (graphic) should appear on a separate page and should be placed at the end of the text. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure.
    2. A reference to each table or figure should be made in the text.
    3. The author should indicate by marginal notation where each table or figure should be inserted in the text, e.g., (Insert table X here).
    4. Tables or figures should be reasonably interpreted without reference to the text.
    5. Source lines and notes should be included as necessary.
    6. When information is not available, use "NA" capitalized with no slash between.
    7. Figures must be prepared in a form suitable for printing.

Policy on Reproduction

Permission is hereby granted to authors to reproduce any of the contents of IECJ for use in courses of instruction, as long as the source and IMA copyright are indicated in any such reproductions. Permission is further granted to authors of cases published in IECJ to reproduce their cases in other works provided that the source and IMA copyright are indicated in any such reproductions.

Written application must be made to the editor for permission by nonauthors to reproduce any of the contents of the IECJ for uses other than courses of instruction–e.g., inclusion in books of readings or cases.

Except as otherwise noted in articles, the copyright has been transferred to IMA for all items appearing in the IECJ. Where the author(s) has not transferred the copyright to IMA, applicants must seek permission to reproduce (for all purposes) directly from the author(s).

Any questions regarding submissions that are not addressed above should be sent to For questions regarding the IECJ, please contact: Denis Desroches IECJ Production Editor

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