About The Journal

Journal of Accounting, Auditing, Tax and Management (JAATM)

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Journal Descriptioon

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.

  1. Prof. Williams A. Atuilik, Heritage Christian University College
Associate Editors
  1. Prof. Ibrahim Mohammed, University of Professional Studies, Accra
  2. Prof. Dadson Awunyo Vitor, Kwame Nkrumah University of Science and Technology (KNUST)
  3. Mr. Babonyire Adafula, Capital Law Partners, Accra
  4. Mr. Osei Adjaye-Gyamfi, Institute of Chartered Accountants (Ghana)
Editorial Assistant
  1. Mr. Alhassan Yusif Trawule, Institute of Chartered Accountants (Ghana)
Content or Copy Editor(s)
  1. Mr. Henneh Ofori Frimpong, Institute of Chartered Accountants (Ghana)
  2. Dr. Cynthia Sallah, KPMG
  3. Mrs. Ivy Jones-Mensah, University of Professional Studies, Accra
  4. Ms. Peggy Aryeetey
  5. Ms. Sena Dake
  6. Mr. S. P. Larbi, Prudential Bank, Accra
Editorial Advisory Board
  1. Prof. Kwame Adom Frimpong, Mainstream Reinsurance Company Ltd
  2. Prof. Edward Marfo-Yiadom, University of Cape Coast
  3. Prof. Joshua Abor, University of Ghana Business School
  4. Prof. Godfred A. Bopkin, University of Ghana Business School
  5. Prof. John Bright Komla Ahetor, Pentecost University College
  6. Prof. Nana Ato Ghartey, Private Consultant
  7. Prof. Mathew Kwame Tsamenyi, China Europe International Business School
  8. Prof. Michael Ofosu Mensah, ICA Accountancy Chair, University of Ghana
Editorial Review Board
  1. Prof. John Gartchie Gatsi, University of Cape Coast
  2. Dr. Eric Oduro Osae, Technical Advisor MLGRD
  3. Dr. Abdallah Ali-Nakyea, Ali-Nakyea & Associates
  4. Mr. Augustine Addo, Institute of Chartered Accountants Ghana
  5. Mr. Redeemer Y. Krah, University of Professional Studies, Accra Ghana
  6. Dr. S. N. Y. Simpson, University of Ghana Business School
  7. Prof. Mohammed Amidu, University of Ghana Business School
  8. Mr. M. A. K. Gyasi
What do we publish?

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.

Article types

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.

Editorial Policies

Peer Review
Except research notes and commentaries, all manuscripts submitted to JAATM for publication consideration will be subject to a rigorous double-blind review by at least two reviewers. Papers submitted by non-academics or industry professionals will also be subject to review, taking into consideration their distinct industry focus. Members of the editorial team can also submit their manuscripts to the journal. Where this happens, the peer review process will be managed by other members without the involvement of the submitting editor or board member in the decision-making process.

Regardless of their status, all parties who have contributed substantively to the manuscript should be listed as authors. The order in which the authors are listed should be based on the relative scientific or professional contributions of the individuals. Where a manuscript is derived from student’s dissertation or thesis, it will normally be expected that the student is listed as the principal or corresponding author.

All contributors who do not meet the eligibility criteria to be listed as authors should be listed in the acknowledgment section. The acknowledgment file should be separate from the main text to facilitate anonymous peer review.

Declaration of Conflict of Interests
Authors are encouraged to include a declaration of any conflict of interests.

Publishing Policies
Publication ethics

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.

Copyright infringements
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.

Prior Publication
Materials that have been previously published will generally not be acceptable for publication in JAATM. However, in very limited cases, materials that have been previously published by an author may be considered for republication. The editor should be contacted with any such request.

Contributor’s Publishing Agreement
Authors hold the proprietary right to their article. Therefore, before publication, JAATM requires the author(s) to sign a Journal Contributor’s Publishing Agreement. This agreement gives the journal the sole and exclusive right and licence to publish for the full legal term of copyright. This notwithstanding, the author retains the copyright in the work.

Manuscript Preparation
The manuscript should include three major sections in this order: Title Page, Abstract and Main Body (embed with Tables and Figures) and References. The manuscripts should adopt British spellings.

File Format
The preferred file format for receiving manuscript is MS. Word.

Style Guide
  • Manuscripts should be prepared using the APA Style Guide (Sixth Edition).
  • All text must be in Times New Roman,12-point and double-spaced (including references, footnotes, and endnotes).
  • Block quotes may be single-spaced.
  • Pages must be numbered sequentially.
  • All Tables must be numbered and titled. Figures should also be numbered and titled.
  • Equations must be numbered consecutively.
  • Margins should be set to 1inch on all the four sides.

Sections of Manuscript
The manuscript should include three major sections (in this order):
  1. Title Page
  2. Abstract
  3. Main Body (embed with Tables and Figures) plus References.

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.

Length of Articles
The length of empirical, conceptual and review articles is expected to be between 6,000 and 8,000 words, including references, while the length of a research note should be between 1,500 and 2,000 words. Commentaries could be shorter than research notes.

Submitting your Manuscript
All manuscript submitted to JAATM should not have been published previously or should not be under consideration for publication by another journal. All manuscripts should be submitted in electronic format by uploading on the ICAG website at: Login Here
All correspondence regarding manuscripts should be sent to [email protected] .

Withdrawal of Manuscript
While this practice is frowned upon, authors can make a request to the Editor-in-Chief to withdraw their manuscript. Such request must be done prior to the manuscript undergoing review. The request must state the reason(s) for the withdrawal. Please note that it is an offence to withdraw a version of a manuscript which has been improved by our editorial process and submit it to another journal for publication.

Rejection of Manuscript
Manuscript may be rejected on several grounds. The decision to reject a manuscript will be communicated to authors stating the grounds on which the manuscript is rejected.

Acceptance and Publication
Throughout the editorial review process, the editor will keep you informed about your manuscript’s progress. On acceptance of your manuscript for publication, a copy the manuscript will be sent to the copyeditor proof editing. Proofs will be sent to the corresponding author for final corrections. At this point, if there are any changes to the authors’ list, all authors will be required to complete and sign a form authorizing the change. Publication will be done when the final corrected version is returned.

Promoting your Published Article
The Contributor’s Publishing Agreement giving sole and exclusive right and licence to ICAG may restrict access and distribution of your published article. However, these restrictions should not prevent you from helping to promote your paper. You can promote your paper by helping to ensure that it widely read and cited using Kudos and Publons as well as publishing the abstract on other networks and platforms including social media.

Author Benefits
Authors do not gain any beneficial from the ICAG for their publication. However, they will receive Author Copy of the issue in which their paper appears.