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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…
Riad Makdissi, Anita Nehme, Mira Khawaja
This article has been written with the aim of seeing the impact of the chartered accountant on the sustainability of Lebanese companies. In order to respond to this problem, we have presented a general vision of chartered accountants and the importance of the…
Stanley Ogoun, Odogu Terry Keme Zuode
This study meta-analytically pooled and synthesized thirty studies related to ethical compliance and locus of control in the light of auditors’ independence and public and professional commitment. This was informed by the increasing corporate and audit failur…
Muhammad Usman
The study aims to examine the impact of capital structure on the financial performance of the consumer goods industry in Nigeria. The population of the study comprised of the consumer goods companies listed on the Nigerian Stock exchange with a Sample size of…
Georgios Kolias, Nikolaos Arnis, Efstratios Kypriotelis
This study examines the relationship between firm performance and corporate governance structure, mainly leadership structure. The leadership structure is strongly related to CEO duality. There are several aspects and dimensions of this relation, which may in…
Clement Olatunji Olaoye, Ayodele Temitope Ekundayo
Low tax compliance and remittance limit the capacity of government to raise revenue for developmental purposes because the higher the revenue, the more likely government will put in place developmental plans for the enhancement of the living standard of the p…
Vasilios Giannopoulos
In this paper we study the effect of independent variables in identifying non-performing loans during crisis period, using a binomial logistic regression. We use a unique data of 2591 loans granted by one of the four systemic banks of Greece in 2005. Specific…
Nicodemus Muteti, Mary Namusonge, David Nzomo
Small enterprise development strategy is used by governments worldwide for economic development, wealth creation and poverty reduction. The government of Kenya vision 2030 of being a medium income economy is anchored on an ambitious economic development bluep…
Nicola Dalla Via
This paper investigates whether individuals are accurate in recognizing and predicting cost stickiness under different presentation formats. In particular, I conduct an experiment manipulating the degree of cost asymmetry (nonsticky, semisticky, sticky), whic…
Hassan Ibrahim Rkein, Sivakumar Velayutham
The paper seeks to distill common reasons in the literature for the low participation of indigenous people in accounting education and profession through an international comparison. The study serves as a tool for developing classifications of reasons for low…
Danilo Tuccillo, Francesco Agliata
The activity-based costing, applied in public services, is a full costing method which recognizes the relationship between costs, activities, and products/services of a public administration. The ABC has the function to support the decision-making process 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).