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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…
Jesus García García, Jose García Brunton
The main aim of this paper is to evaluate the economic response of different irrigation water levels in an early ripening peach variety. In this sense, we evaluate the economics and overall water use efficiency. The test i s designed with 4 irrigation water s…
Anastasia Maggina
Letter to Editor
Hubert D. Glover
Academia Should Embrace Open Access Scholarly Publishing
Rezvan Hejazi, Ameneh Bazrafshan
The purpose of this study is to investigate the perceptions of graduated accounting students in universities of Iran reg arding their interest in management accounting versus other fields of accounting. Furthermore, this study determines the main factors that…
Syed Zulfiqar Ali Shah, Nousheen Tariq Bhutta
The study aims to fill the gap in literature by ascertaining the link between corporate entrepreneurship and agency cost. It presents conceptual framework between corporate entrepreneurship and agency cost, on the basis of their theoretical background. Being…
Angus Unegbu, James Adefila
This study examines the efficacy of Z-Score and operating cash flow as Corporate Insolvency prediction models in developing cash economy. The research specific objectives are to determine the predictive efficacy of Z-Score and operating cash flow in discrimin…
José García García, Fulgencio Contreras López, Domenico Usai, Caterina Visani
The aim of this work is to provide a methodology for analysing socioeconomic aspects of water resource management that will provide with an objective decision making tool. To validate the proposed analysis method here, we refer to three artichoke production o…
Onojah Attah Lawrence, Unegbu Angus Okechukwu
Depreciation is a complex, intricate and confusing term in the fields of engineering, social and management sciences. As a result, it has been over used, over stressed, and over worked by the accountants and professional valuers. International Accounting Stan…
Nousheen Tariq Bhutta, Arshad Hasan
The aim of this study is to examine the impact of firm specific and macroeconomic factors on profitability of food sec tor in Pakistan. This study explores the impact of firm specific factors on profitability of companies listed in food sector ofKarachistock…
Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a unique model which proves the both approaches are in same s…
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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).