The Journal of Accounting, Auditing, Tax and Management (JAATM) is a blind peer-reviewed journal of the Institute of Chartered Accountants Ghana (ICAG) committed to publishing high quality original research relating to accounting, auditing, taxation, management and related fields such as economics, finance, operations, risk, law and marketing. As a professional body, the ICAG seeks to bridge the gap between academia and industry and therefore the JAATM encourages the submission of collaborative research between academia and industry.
JAATM’s aim is to publish relevant research papers that will constitute store of knowledge to academics, students and practitioners. Manuscripts submitted to JAATM can be conceptual (theoretical), empirical, analytical or experimental provided they are original and make significant contribution(s) to knowledge and/or practice as well as enhance the teaching of accounting, auditing, taxation and management.
JAATM publishes high quality original research relating to accounting, auditing, taxation, management and related fields such as economics, finance, operations, risk, law and marketing. Please refer to the Aims and Scope of JAATM for more information.
Empirical Article – These articles are normally based on either primary or secondary data. They highlight gap(s) in the existing literature and use innovative techniques or methodology, with details of data sources, to address the gap(s). The discussion section in these papers highlight the implications and contributions.
Conceptual Article – Usually, these articles contribute to theory-building or expansion by advancing some robust conceptual arguments to support, refute or shape a particular theory or body of theories. Review Article – These articles offer a critical comprehensive survey of articles that present a state-of-the-art knowledge on a specific topic. It may involve a meta-analysis of quantitative results though not always necessary.
Research Note – These are short articles written to: address some unanswered research questions that require further development in the literature; promote some new ideas or emerging schools of thoughts; introduce some new hypotheses or propositions; or contribute to some on-going debates in the literature.
Commentary - These articles present a short opinion or discussion about some on-going topics of debates and may be published at the request or invitation of the editor or accepted proposal by a potential author. Proposals to the editor to write a commentary should include the topic and detailed abstract.
JAATM is committed to publishing only articles that meet international standards and ethics for authorship and publication. Thus, we hold integrity in high esteem. Authors are encouraged to refer to the Committee on Publication Ethics’ International Standard for Authors for more information. While we frown upon all forms of unethical conducts and malpractices, we particularly take issues with:
As we seek to protect the rights of our authors, we do not expect them to also infringe on the right of other authors. Therefore, submitted manuscripts may be checked for plagiarism with similarity or duplication-checking software. Where a prima facie case of plagiarism is established, a full investigation may be conducted. In all cases, the journal reserves the right to take necessary action, including but not limited to, rejecting the manuscript, retracting the article if has already been published, publishing an erratum or corrigendum, reporting the matter to the head of department or dean of the author’s institution and/or relevant academic bodies or societies as well as taking appropriate legal action.
Under no circumstance will copyright infringement be entertained. Therefore, authors are required to obtain permission before including any third-party copyright materials in their manuscript. Failing to do so, the journal reserves the right to take any action to absolve itself from the infringement and/or protect and preserve its reputation.
Title Page - This should be a separate file. It should include the full manuscript title, authors’ complete names and institutional affiliation, email address (preferably institutional one), indication of the corresponding author, telephone number, fax number, grants/funding information and any acknowledgements.
Abstract – The abstract should also be on a separate page headed by the full manuscript title. The length should not exceed 250 words. Include 4 to 6 keywords. Ensure you omit author(s)’s names from this file.
Main Body - Begin the manuscript on a new page headed by the full
manuscript title. Headings and subheadings should be used, but they need not
be numbered. While the headings and subheadings need not be numbered, the
subheadings should indicate the organization of the content of the
manuscript. Generally, three heading levels are sufficient to organize text.
Level 1 should be Flushed Left, Boldface, and Title Case.
Level 2 heading should be Flush Left, Boldface, Italicized, and Title Case.
Level 3 heading should be Flush Left, Italicized, and Title Case.
Citations - To avoid plagiarism proper citation must be done. For each in-text citation, there must be a corresponding citation in the reference list and vice versa. Each in-text citation must include at least two pieces of information, author(s) and year of publication. Please check the APA Style Guide (7th Ed) for illustrative examples.
Reference Style – The Reference style should adhere to the APA Style. Please refer to the APA Style Guide (7th Ed) to ensure your manuscript conforms to this reference style.