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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…
Sara Ann Reiter, Paul F. Williams
The USaccounting profession was caught up in, and some say responsible for, the whirlwind of accounting and business scandals that rocked the US markets in 2002. To restore investor confidence in financial information, the Sarbanes-Oxley Act created a new Pub…
Krishna Moorthy, Peter Yacob
In the past, environmental issues were often ignored by both, large companies and small medium enterprises. However, accounting for the environment or the acronym “Green accounting” is receiving increased attention in the recent times. Many companies, particu…
Hayden Wimmer, Roy Rada
Determining which attributes may be employed for predicting the market capitalization of a business firm is a challenging task which may benefit from research intersecting principles of accounting and finance with information technology. In our approach, info…
Mahdi Moradi, Mahdi Salehi, Hadi Sadoghi Yazdi, Mohammad Ebrahim Gorgani
Decision-making problems in the area of financial status evaluation have been considered very important. Making incorrect decisions in firms is very likely to cause financial crises and distress. Predicting going concern of factories and manufacturing compani…
Fabio Giulio Grandis, Giorgia Mattei
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchored to the…
Bernardino Benito, Francisco Bastida, María-Dolores Guillamón
This paper makes an analysis of the European System of Accounts (ESA95) financial treatment of Public-Private Partnerships (PPP). PPP are complex operations that allow incumbents to create infrastructures while hiding debt, with an eye on the next elections.…
Abdelhak Challal, Mohamed Tkiouat
Construction projects are encountered with serious risks in the completion of the project. One of these risks is the inaccuracy of cost estimate; the project is carried out under conditions of uncertainty, it is whether the over- or underestimate of construct…
Lingyan Gu
The rapid development of information technology puts forward higher request on the accounting personnel’s IT quality. This paper begins with the analysis about the information technologies which impact on accounting personnel in order to discuss what IT quali…
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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).