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Call for papersThe 2026 special issue on Climate & Health is open for submissions.Learn more
Open Journal of Accounting (OJAcct) is an international journal dedicated to the latest advancement of all areas of accounting. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of a…
Ming Ke, Yuxin Shi
In recent years, "Big Data" has attracted increasing attention. It has already proved its importance and value in several areas, such as aerospace research, biomedicine, and so on. In "Big Data" era, financial work which is dominated by transaction, business…
Huirong Cui, Zhifeng Yang
With the development of the national economy, the investment of science and technology has been steadily increasing during the 12th five-year plan period. Based on analyzing the problems exiting in current financial management of research institutions, this p…
Abdolreza Ghasempour, Mohd Atef Md Yusof
Recent tendency of businesses towards voluntary disclosure has improved the quality of financial reporting. High-quality financial reporting helps users of financial information trust business, and thus, creates value for the business. The present study conce…
Fabio Giulio Grandis, Giorgia Mattei
This paper begins with the assumption that in many public administrations, budgets are not limited to the role of mere statements to provide additional information; they are authorisations with a legal value that make them autonomous documents. Our aim was th…
Adriana Bruno
Many reforms have been undertaken in recent years; indeed, scholars have concentrated their attention on ac-counting techniques, financial management, and the potential for adding tools to support managerial reform agendas [1-3]. This paper extends prior rese…
Carlos Juiz, Carlos Guerrero, Isaac Lera
In this paper, we are showing how Information Technology (IT) governance frameworks contribute to the implementation of the key principles of the good corporate governance, particularly, in the public sector. We demonstrate that there are numerous links, expl…
Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
The study investigates the impact of corporate governance on investor reaction. This is the first study till date that addresses this gap in literature. The design of the study comprises of corporate governance, investor reaction. Data was taken from 125 non-…
Simone Domenico Scagnelli
The Open Access Model, Trends and Opportunities in Accounting Research
Roberto Jannelli, Cristina Tesone
The aim of this paper is to evaluate the complex process of Accounting Harmonization, which involves the Italian Public Administration and the pressure to have a more transparent information system for the development of suitable accountability and comparabil…
Baozhou Lu, Liang Song
It is more challenging for accounting students to learn and engage with the technology , used in the accounting field be cause of an increase in student numbers and a decline in teachers. We provide a practical knowledge of how video clips can be created and…
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Open Journal of Accounting (OJAcct) is an international journal dedicated to the latest advancement of all areas of accounting. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of a… All articles are open access under a CC BY 4.0 licence, with authors retaining copyright.
Authors submit their manuscript, metadata, and declarations through the portal. There is no submission fee.
The editorial office screens the manuscript for scope, completeness, and formatting before assigning a handling editor.
At least two independent reviewers evaluate the manuscript under single-blind review. Where revisions are required, authors respond point by point.
On acceptance the article processing charge is invoiced and the CC BY 4.0 copyright handover is signed.
The article is copyedited, typeset, and given a DOI, then publishes open access with a permanent link.
Manuscripts must be original and not under consideration elsewhere. Submit in Microsoft Word or LaTeX with figures at 300 dpi minimum. Structure research articles as Abstract, Introduction, Methods, Results, Discussion, and References.
Use the journal's numbered (Vancouver) reference style. Cite sources consecutively in the order they appear, and ensure every reference is complete and retrievable.
Declare all funding sources, conflicts of interest, and ethical approvals (including informed consent and animal-care statements where applicable).