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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…
Amin Elsayed Ahmed Lotfy
Purpose and Design: This research aims to develop an intelligent framework that integrates wage design, productivity performance, and profitability outcomes in state-owned enterprises (SOEs). It responds to Egypt’s strategic need to curb cost inflation, enhan…
Amin Elsayed Ahmed Lotfy
Purpose and Design : This paper develops and empirically validates a SMART-based SEFVF framework to reform Egypt’s existing financial valuation standards (EFVS). Using a mixed-method approach that combines quantitative analysis and embedded case studies, the…
Adam Aliu, Yakubu Issahaku Said
Audit committees are designed to strengthen governance through financial oversight; however, their actual activities and effectiveness in local government settings remain poorly documented. This study provides a comparative analysis of audit committee functio…
Lucas Papazissimou, Eleftherios Aggelopoulos
This paper reviews the literature on deferred taxation in the banking sector, with a particular focus on Deferred Tax Assets (DTAs) and Deferred Tax Credits (DTCs). Drawing on research in accounting for income taxes (AFIT), transparency and disclosure, bankin…
George Bogere Kipaalu, Richard Mwirumubi, Nazarious Rukanyangira
This article examines the effect of internal auditor independence and integrity on public funds management within the Busoga sub-region of Uganda. The study adopted a cross-sectional design in which data were obtained through both a close-ended questionnaire…
Yutong Tan, Wenxia Zheng, Jialei Cao, Bingying Jiang
The introduction of Intelligent Tax Systems (ITSs), driven by Artificial Intelligence (AI) and Machine Learning (ML), is transforming tax administration by automating routine tasks, enhancing audit processes, and improving overall revenue collection efficienc…
Samuel Tanjeh Mukah, Martin Ngassa, Wamba Berthelo Kueda, Tony Anyangwe, Khabilla Serena Florinda Dinga
The corporate board plays a vital role in driving shareholder value creation through effective governance and performance evaluation. However, Public Limited Companies (PLCs) in Cameroon experienced sluggish growth over the past decade. This study investigate…
Claire Lafortune Guimezap Jiofack, Votsoma Djekna, Theresa Guimo Guimezap, Cletus Dobdinga Fonchamnyo
The purpose of this study is to examine the effect of computerised accounting and financial reporting quality on the operational performance of small and medium-sized enterprises (SMEs) in Cameroon. More specifically, we examine the mediating role of financia…
Christy S. Doroy
The decision to be debt-free or remain in debt is vital in shaping policies on loans for public-school teachers in Philippines. This study explores teachers’ willingness to repay debt, their proposed interventions, and the relationship between loan addiction…
Agliata Francesco, Tuccillo Danilo
This study, after having mentioned the characteristic elements for the definition and conceptual framework of local banks, questions the evaluation methods that can be used to best appreciate their economic value. There are frequent academic studies that addr…
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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).