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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…
Masika Kabuyaya Yolande
Currently, employee performance has been an issue in many organizations and needs to be paid more attentions to. There is a greater need for organizations to focus on solving the issue of employee performance that will help them to accomplish their goals thro…
Md. Nazrul Islam, Md. Minhaj Uddin, Syed Zabid Hossain
The study investigates how environmental reporting impacts the performance of the Dhaka Stock Exchange (DSE) listed firms in Bangladesh. Data for the study was obtained using a random sampling technique from the annual reports of 177 companies listed on the D…
Clive Nair
ASC 842, which stands for Accounting Standards Codification 842, is a set of accounting standards issued by the Financial Accounting Standards Board (FASB) that specifically addresses lease accounting. The purpose of ASC 842 is to provide comprehensive guidan…
George Ng’ambi, Mavuto Tembo, Shaibu Benard, Vera Kamtukule
Livestock sector development is vital in the agricultural sector and contrib utes significantly to the economy. The industry is funded by the pu blic budget, which is a fertile ground for the political economy of the government. This paper examined power dyna…
George Ng’ambi, Mavuto Tembo, Shaibu Benard, Vera Kamtukule
Every public sector in Malawi is subject to the Public Finance Management Framework. Livestock farming not only provides food security and nutrition but also offers income-generating opportunities for rural communit ies. However, the successful implementation…
Deloris Murray-Sterling, Cynthia Onyefulu
The main purpose of this correlational study was to determine if there was any relationship between undergraduate students’ attitudes to and academic performance in an accounting course. The study was also aimed at determining the factors that impacted studen…
Yuan Zhang, Cuiping Guan
From the perspective of company managements’ motivation and ability to adopt real earnings management, the impact of applying blockchain technology on real earnings management is empirically investigated by OLS multiple regression model with a sample of A-sha…
Simon Peter Mulati
This study addresses challenges related to measurement and assessment of audit quality, particularly in Supreme Audit Institutions (SAIs), which has been topical albeit with limited focus on the government sector. The research focuses on the Office of the Aud…
Nepthali V. Bacones, Chester Owen B. Diokno
The study seeks to deliver the connection involving leadership and accountants’ work behavior in the local government of the Philippines. For data conversion and analysis, the research study used causal research and correlational design, conducted a survey in…
Camille E. Moron, Chester Owen B. Diokno
This paper provides in-depth correlational research on the level of readiness of the accounting personnel as well as the adoption of the usage of artificial intelligence technologies in their respective field. The quantitative result of this study was to exam…
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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).