Author Guidelines

Global Journal of Accounting (GJACC) publishes peer-reviewed, high-quality research in accounting, including financial accounting, management accounting, auditing, taxation, public sector accounting, and accounting information systems. Manuscripts must be original, systematic, and relevant to contemporary accounting issues.

1. General Requirements

Manuscripts must be original and not under consideration elsewhere
Articles must follow the official journal template
Use clear and academic English
All submissions undergo double-blind peer review

2. Manuscript Structure

Title
Maximum 15 words. Must clearly reflect the research focus.

Author Information

Full names without academic titles
Affiliation: department, institution, city, country
Email of corresponding author

Abstract
150–250 words in one paragraph. Must include background, objective, method, results, and conclusion. Avoid citations.

Keywords
Provide 3–5 keywords related to accounting topics.

Introduction

Explain research background and context
Identify research gap
State research objectives
Provide brief literature review
Highlight contribution to accounting knowledge

Materials and Methods

Explain research design (quantitative, qualitative, or mixed methods)
Describe data sources and sampling techniques
Define variables and measurement methods
Explain data analysis techniques (e.g., regression, panel data, qualitative analysis)

Results and Discussion

Present findings clearly and systematically
Interpret results logically
Compare with prior studies
Explain theoretical and practical implications
Discuss limitations of the study

Conclusion

Answer research objectives
Summarize key findings
Provide implications for practice and future research

Additional Sections

Acknowledgments (optional)
Funding information
Author contributions
Conflict of interest statement
Data availability statement
Declaration of AI use

3. Tables and Figures

Number tables and figures sequentially
Provide clear titles and captions
Must be cited in the text
Use high-quality format

4. References

Use APA 7th Edition style
Minimum 15 references
At least 80% from recent scholarly sources (last 5–10 years)
Arrange alphabetically
Include DOI or URL when available

5. Publication Ethics

Follow COPE guidelines
No plagiarism, falsification, or fabrication
Proper citation is mandatory
All authors must approve the submission

6. Submission

Submit manuscripts through the OJS system:

https://ejournal.globalterasfana.com/

7. Peer Review Process

Initial screening by editorial team
Double-blind peer review process
Evaluation criteria: originality, methodology, contribution
Decision: accept, minor revision, major revision, or reject

8. Copyright and License

Authors retain copyright of their work. All articles published in this journal are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).