African Accounting and Finance Journal (AAFJ)

Fees

There are no submission fees payable to African Accounting and Finance Journal or any other fees of whatever name called payable by an author(s) regarding manuscripts to this Journal.

Submit to the journal

Submissions to African Accounting and Finance Journal should currently be made to the Editor at  aafjournal1@gmail.com who will sanction the review. We will shortly require that submissions are made online and subjected to a peer review system, once our online submissions portal is up and running. Authors are encouraged to check out for this development.

Review process

Manuscripts to African Accounting and Finance Journal (AAFJ) will normally undergo blind reviews of two independent reviewers. Like many other highly regarded Journals’ review processes, the efficiency and effectiveness of the AAFJ editorial review process is critically dependent upon the actions of both the authors submitting papers and the reviewers. The authors have an obligation of preparing research papers to a level suitable for evaluation by independent reviewers. Ideal preparation in this case should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission. We will not encourage the review process to be used as a means of obtaining feedback at early stages of developing the manuscript. AAFJ reviewers and editor(s) are duty-bound to providing helpful and prompt evaluations of submitted research papers based on the significance of their contribution to the accounting and finance field and on the rigor of analysis and presentation, among others.

Copyright

Articles submitted to the journal should not have been published before in their current or substantially similar form, or be under consideration for publication with another journal. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify African Accounting and Finance Association against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of African Accounting and Finance Association unless otherwise agreed. The editor may make use of iThenticate software for checking the originality of submissions received.

Third party copyright permissions

Prior to article submission, authors should clear permission to use any content that has not been created by them. Failure to do so may lead to lengthy delays in publication. AAFJ is unable to publish any article which has permissions pending. The rights AAFJ requires are:

1. Non-exclusive rights to reproduce the material in the article or book chapter.
2. Print and electronic rights.
3. Worldwide English language rights.
4. To use the material for the life of the work (i.e. there should be no time restrictions on the re-use of material e.g. a one-year licence).

When reproducing tables, figures or excerpts (of more than 250 words) from another source, it is expected that:

1. Authors obtain the necessary written permission in advance from any third party owners of copyright for the use in print and electronic formats of any of their text, illustrations, graphics, or other material, in their manuscript. Permission must also be cleared for any minor adaptations of any work not created by them.
2. If an author adapts significantly any material, the author must inform the copyright holder of the original work.
3. Authors obtain any proof of consent statements
4. Authors must always acknowledge the source in figure captions and refer to the source in the reference list.
5. Authors should not assume that any content which is freely available on the web is free to use. Authors should check the website for details of the copyright holder to seek permission for re-use.

AAFJ supports the development of, and practical application of consistent ethical standards throughout the scholarly publishing community. Where possible, AAFJ will seek to obtain copyright for the material it publishes, without authors giving up their scholarly rights to reuse the work.

Assigning copyright to AAFJ allows its publishers to:

• Act on your behalf in instances such as copyright infringement or unauthorised copying
• Protect your moral rights in cases of plagiarism or unauthorised derivative works
• Disseminate your work as widely as possible, ensuring your work receives the citations it deserves

If an article is accepted for publication in AAFJ authors will be asked to submit a copyright form.

Final submission

Authors should note that proofs are not supplied prior to publication. The manuscript will be considered to be the definitive version of the article. The author must ensure that it is complete, grammatically correct and without spelling or typographical errors. Before submitting, authors should check their submission completeness using the available Article Submission Checklist.

Submission checklist

You can use this list to carry out a final check of your submission before you send it to the journal for review. Please check the relevant section in this Guide for Authors for more details.

Ensure that the following items are present:

One author has been designated as the corresponding author with contact details:

• E-mail address
• Full postal address

All necessary files have been sent:

Manuscript:

• Include keywords
• All figures (include relevant captions)
• All tables (including titles, description, footnotes)
• Ensure all figure and table citations in the text match the files provided
• Indicate clearly if colour should be used for any figures in print

Graphical Abstracts / Highlights files (where applicable)

Supplemental files (where applicable)

Further considerations

• Manuscript has been ‘spell checked’ and ‘grammar checked’
• All references mentioned in the Reference List are cited in the text, and vice versa
• Permission has been obtained for use of copyrighted material from other sources (including the Internet)
• A competing interests statement is provided, even if the authors have no competing interests to declare
• Journal policies detailed in this guide have been reviewed
• Referee suggestions and contact details provided, based on journal requirements

Article structure

Subdivision – numbered sections

Divide your article into clearly defined and numbered sections. Subsections should be numbered 1.1 (then 1.1.1, 1.1.2, …), 1.2, etc. (the abstract is not included in section numbering). Use this numbering also for internal cross-referencing: do not just refer to ‘the text’. Any subsection may be given a brief heading. Each heading should appear on its own separate line.

Actual Structure of Article

A typical AAFJ paper will be structured as follows (please endeavour to follow this, especially for quantitative research, for qualitative and other research methods, please vary it as you deem appropriate):

1. Introduction, 2. Research context and background, 3. Theory, 4. Empirical literature and hypotheses development, 5. Research design or methodology, 6. Empirical results and discussion, and 7. Summary and conclusion.

Introduction

State the objectives of the work and provide an adequate background, avoiding a detailed literature survey or a summary of the results.

Material and methods

Provide sufficient details to allow the work to be reproduced by an independent researcher. Methods that are already published should be summarized, and indicated by a reference. If quoting directly from a previously published method, use quotation marks and also cite the source. Any modifications to existing methods should also be described.

Theory/calculation

A Theory section should extend, not repeat, the background to the article already dealt with in the Introduction and lay the foundation for further work. In contrast, a Calculation section represents a practical development from a theoretical basis.

Results

Results should be clear and concise.

Discussion

This should explore the significance of the results of the work, not repeat them. A combined Results and Discussion section is often appropriate. Avoid extensive citations and discussion of published literature.

Conclusions

The main conclusions of the study may be presented in a short Conclusions section, which may stand alone or form a subsection of a Discussion or Results and Discussion section.

Appendices

If there is more than one appendix, they should be identified as A, B, etc. Formulae and equations in appendices should be given separate numbering: Eq. (A.1), Eq. (A.2), etc.; in a subsequent appendix, Eq. (B.1) and so on. Similarly for tables and figures: Table A.1; Fig. A.1, etc.

Essential title page information

• Title. Concise and informative. Titles are often used in information-retrieval systems. Avoid abbreviations and formulae where possible.
• Author names and affiliations. Please clearly indicate the given name(s) and family name(s) of each author and check that all names are accurately spelled. You can add your name between parentheses in your own script behind the English transliteration. Present the authors’ affiliation addresses (where the actual work was done) below the names. Indicate all affiliations with a lower-case superscript letter immediately after the author’s name and in front of the appropriate address. Provide the full postal address of each affiliation, including the country name and, if available, the e-mail address of each author.
• Corresponding author. Clearly indicate who will handle correspondence at all stages of refereeing and publication, also post-publication. This responsibility includes answering any future queries about Methodology and Materials. Ensure that the e-mail address is given and that contact details are kept up to date by the corresponding author.
• Present/permanent address. If an author has moved since the work described in the article was done, or was visiting at the time, a ‘Present address’ (or ‘Permanent address’) may be indicated as a footnote to that author’s name. The address at which the author actually did the work must be retained as the main, affiliation address. Superscript Arabic numerals are used for such footnotes.

Highlights

Highlights are optional yet highly encouraged for this journal, as they increase the discoverability of your article via search engines. They consist of a short collection of bullet points that capture the novel results of your research as well as new methods that were used during the study (if any). Please have a look at the example Highlights.

Highlights should be submitted in a separate editable file in the online submission system. Please use ‘Highlights’ in the file name and include 3 to 5 bullet points (maximum 85 characters, including spaces, per bullet point).

Abstract

A concise and factual abstract is required. The abstract should state briefly the purpose of the research, the principal results and major conclusions. An abstract is often presented separately from the article, so it must be able to stand alone. For this reason, References should be avoided, but if essential, then cite the author(s) and year(s). Also, non-standard or uncommon abbreviations should be avoided, but if essential they must be defined at their first mention in the abstract itself.

Graphical abstract

Although a graphical abstract is optional, its use is encouraged as it draws more attention to the online article. The graphical abstract should summarize the contents of the article in a concise, pictorial form designed to capture the attention of a wide readership. Graphical abstracts should be submitted as a separate file in the online submission system. Image size: Please provide an image with a minimum of 531 × 1328 pixels (h × w) or proportionally more. The image should be readable at a size of 5 × 13 cm using a regular screen resolution of 96 dpi. Preferred file types: TIFF, EPS, PDF or MS Office files. You can view Example Graphical Abstracts on our information site.

Keywords

Immediately after the abstract, provide a maximum of 6 keywords, using American spelling and avoiding general and plural terms and multiple concepts (avoid, for example, ‘and’, ‘of’). Be sparing with abbreviations: only abbreviations firmly established in the field may be eligible. These keywords will be used for indexing purposes.

Abbreviations

Define abbreviations that are not standard in this field in a footnote to be placed on the first page of the article. Such abbreviations that are unavoidable in the abstract must be defined at their first mention there, as well as in the footnote. Ensure consistency of abbreviations throughout the article.

Acknowledgements

Collate acknowledgements in a separate section at the end of the article before the references and do not, therefore, include them on the title page, as a footnote to the title or otherwise. List here those individuals who provided help during the research (e.g., providing language help, writing assistance or proof reading the article, etc.).

Formatting of funding sources

List funding sources in this standard way to facilitate compliance to funder’s requirements:

Funding: This work was supported by the National Institutes of Health [grant numbers xxxx, yyyy]; the Bill & Melinda Gates Foundation, Seattle, WA [grant number zzzz]; and the United States Institutes of Peace [grant number aaaa].

It is not necessary to include detailed descriptions on the program or type of grants and awards. When funding is from a block grant or other resources available to a university, college, or other research institution, submit the name of the institute or organization that provided the funding.

If no funding has been provided for the research, it is recommended to include the following sentence:

This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors.

Math formulae

Please submit math equations as editable text and not as images. Present simple formulae in line with normal text where possible and use the solidus (/) instead of a horizontal line for small fractional terms, e.g., X/Y. In principle, variables are to be presented in italics. Powers of e are often more conveniently denoted by exp. Number consecutively any equations that have to be displayed separately from the text (if referred to explicitly in the text).

Footnotes

Footnotes should be used sparingly. Number them consecutively throughout the article. Many word processors can build footnotes into the text, and this feature may be used. Otherwise, please indicate the position of footnotes in the text and list the footnotes themselves separately at the end of the article. Do not include footnotes in the Reference list.

Figure captions

Ensure that each illustration has a caption. Supply captions separately, not attached to the figure. A caption should comprise a brief title (not on the figure itself) and a description of the illustration. Keep text in the illustrations themselves to a minimum but explain all symbols and abbreviations used.

Tables

Please submit tables as editable text and not as images. Tables can be placed either next to the relevant text in the article, or on separate page(s) at the end. Number tables consecutively in accordance with their appearance in the text and place any table notes below the table body. Be sparing in the use of tables and ensure that the data presented in them do not duplicate results described elsewhere in the article. Please avoid using vertical rules and shading in table cells.

References

Citation in text

Please ensure that every reference cited in the text is also present in the reference list (and vice versa). Any references cited in the abstract must be given in full. Unpublished results and personal communications are not recommended in the reference list, but may be mentioned in the text. If these references are included in the reference list they should follow the standard reference style of the journal and should include a substitution of the publication date with either ‘Unpublished results’ or ‘Personal communication’. Citation of a reference as ‘in press’ implies that the item has been accepted for publication.

Reference links

Increased discoverability of research and high quality peer review are ensured by online links to the sources cited. In order to allow us to create links to abstracting and indexing services, such as Scopus, Crossref and PubMed, please ensure that data provided in the references are correct. Please note that incorrect surnames, journal/book titles, publication year and pagination may prevent link creation. When copying references, please be careful as they may already contain errors. Use of the DOI is highly encouraged.

A DOI is guaranteed never to change, so you can use it as a permanent link to any electronic article. An example of a citation using DOI for an article not yet in an issue is: VanDecar J.C., Russo R.M., James D.E., Ambeh W.B., Franke M. (2003). Aseismic continuation of the Lesser Antilles slab beneath northeastern Venezuela. Journal of Geophysical Research, https://doi.org/10.1029/2001JB000884. Please note the format of such citations should be in the same style as all other references in the paper.

Web references

As a minimum, the full URL should be given and the date when the reference was last accessed. Any further information, if known (DOI, author names, dates, reference to a source publication, etc.), should also be given. Web references can be listed separately (e.g., after the reference list) under a different heading if desired, or can be included in the reference list.

Data references

This journal encourages you to cite underlying or relevant datasets in your manuscript by citing them in your text and including a data reference in your Reference List. Data references should include the following elements: author name(s), dataset title, data repository, version (where available), year, and global persistent identifier. Add [dataset] immediately before the reference so we can properly identify it as a data reference. The [dataset] identifier will not appear in your published article.

Preprint references

Where a preprint has subsequently become available as a peer-reviewed publication, the formal publication should be used as the reference. If there are preprints that are central to your work or that cover crucial developments in the topic, but are not yet formally published, these may be referenced. Preprints should be clearly marked as such, for example by including the word preprint, or the name of the preprint server, as part of the reference. The preprint DOI should also be provided.

References in a special issue

Please ensure that the words ‘this issue’ are added to any references in the list (and any citations in the text) to other articles in the same Special Issue.

Reference style

Text: Indicate references by number(s) in square brackets in line with the text. The actual authors can be referred to, but the reference number(s) must always be given.

Example: ‘….. as demonstrated [3,6]. Barnaby and Jones [8] obtained a different result ….’

List: Number the references (numbers in square brackets) in the list in the order in which they appear in the text.

Examples:

Reference to a journal publication:

[1] J. van der Geer, J.A.J. Hanraads, R.A. Lupton, The art of writing a scientific article, J. Sci. Commun. 163 (2010) 51–59. https://doi.org/10.1016/j.Sc.2010.00372.

Reference to a journal publication with an article number:

[2] J. van der Geer, J.A.J. Hanraads, R.A. Lupton, 2018. The art of writing a scientific article. Heliyon. 19, e00205. https://doi.org/10.1016/j.heliyon.2018.e00205.

Reference to a book:

[3] W. Strunk Jr., E.B. White, The Elements of Style, fourth ed., Longman, New York, 2000.

Reference to a chapter in an edited book:

[4] G.R. Mettam, L.B. Adams, How to prepare an electronic version of your article, in: B.S. Jones, R.Z. Smith (Eds.), Introduction to the Electronic Age, E-Publishing Inc., New York, 2009, pp. 281–304.

Reference to a website:

[5] Cancer Research UK, Cancer statistics reports for the UK. http://www.cancerresearchuk.org/aboutcancer/statistics/cancerstatsreport/, 2003 (accessed 13 March 2003).

Reference to a dataset:

[dataset] [6] M. Oguro, S. Imahiro, S. Saito, T. Nakashizuka, Mortality data for Japanese oak wilt disease and surrounding forest compositions, Mendeley Data, v1, 2015. https://doi.org/10.17632/xwj98nb39r.1.

Reference to software:

[7] E. Coon, M. Berndt, A. Jan, D. Svyatsky, A. Atchley, E. Kikinzon, D. Harp, G. Manzini, E. Shelef, K. Lipnikov, R. Garimella, C. Xu, D. Moulton, S. Karra, S. Painter, E. Jafarov, S. Molins, Advanced Terrestrial Simulator (ATS) v0.88 (Version 0.88), Zenodo, March 25, 2020. https://doi.org/10.5281/zenodo.3727209.

Journal abbreviations source

Journal names should be abbreviated according to the List of Title Word Abbreviatio