Instructions for Authors


Journal of Global Accounting (JOGA) is a quarterly journal that accepts Full length research articles, Review articles, Mini reviews and Tutorial reviews, Communications and reports of preliminary research findings in Accountancy and all areas of business and finance. Research papers should be analytical and may be theoretically based and/or empirically based.

The scope of the journal is broad and it includes but not limited to the following area of specialty:

Accounting and Finance Management Research

Accounting Theory and Practice, Auditing, Accounting Information Systems, , Banking and Financial Institutions, Finance and Investment, Corporate Finance, Cost Accounting, Financial Accounting, Financial Market and Institutions, International Finance, Management Accounting, Public Finance, Taxation, Etc.

Business and Management Research

General Management, General Business Research, Management Information Systems, Human Resource Management, Business Ethics and Corporate Social Responsibility, Agency Theory, Business Research, Business and Economics, Business Communications, Business Law, Capital Market Integration, Conflict Management, Consumer Behaviour, Contingency Theory, Corporate Governance, Decision Making, Decision Sciences, Derivatives and Structured Financial Products, Diversification Economics, Educational Administration/Management, Employee Relations, Entrepreneurship, Functional Level Strategies, Gender and Diversity in Organizations, Global Business, Human Capital, Industrial Relation, Institutional Theory, International Business, International HRM, International Management, International Marketing, Knowledge Management, Labour Relations, Leadership and Governance, Marketing Management, Marketing Theory and Applications, Mergers and Acquisitions, Venture Capital, Organizational Behaviour and Theory, Organizational Communication, Organizational Learning, Portfolio Management, Production/Operations Management, Psychology (related to business), Public Administration, Relationship Marketing, Restructuring, Retailing, Pricing and Personal Selling, Risk Management and Internal Control, Services Marketing, Small Business and Family Enterprise, Social Issues and Public Policy, Socialization and Orientation, Statistics and Econometrics, Strategic Management Policy, Strategic Planning Systems, Supply Chain Management, Logistics and e-Business, Etc.

Submission of Manuscript

Submission of manuscript(s) should be by electronic submission with the text, tables and figures included in a single Microsoft Word file (preferably in Times New Roman or Arial font with font size 12). However, where it is not convenient for the author to include some tables and/or figures in the text of the manuscript, such tables or figures may be placed in a separate Microsoft Word file together with their figure legends. Their position should be properly cited/indicated in the text of the manuscript(s) to enable the Editorial Office of JOGA to affix them appropriately, when editing the article during processing of the manuscript(s). All pages should be numbered consecutively starting from the title page.

Manuscript(s) should be submitted as e-mail attachment to the Editorial Office at:

Acknowledgement letter(s) together with manuscript number(s) will be mailed to the corresponding author within 48 hours of manuscript(s) reception by the Editorial Office.

Cover Letter

A cover letter which should include the corresponding author’s full address and telephone numbers should accompany each submission in a Microsoft Word file, sent as e-mail attachment and addressed to the Editor. This letter MUST be written by the first author but approved by all the authors. The content of the letter should include among others a statement that:

1. The research article is original and has not been submitted or accepted for publication elsewhere.
2. Clearly indicates whether potential conflict(s) of interest(s) do or do not exist
3. The manuscript has been read and approved by all the authors.

Journal of Global AccountING (JOGA) will only accept manuscripts submitted as e-mail attachments.

Manuscript(s) Arrangement

The manuscript(s) should be double-spaced, with a minimum of 2.5 cm margins on all sides, and arranged as follows:

Title, Affiliation, Abstract, Keywords, Text, Acknowledgments, Literature cited, Appendix, Tables, Figure legends and Figures. There is no restriction on the length of research papers and reviews, although authors are encouraged to be concise.


The title of the manuscript should be brief (but informative enough to facilitate information retrieval), given preferably in single line; and a suggested running title should also be provided.

Names of Author(s)

The name(s) of author(s) should be listed below the title and the corresponding author should be indicated with asterisk (*). Also, the corresponding author MUST provide his email and phone numbers.

Authors’ Affiliation(s)

The Affiliation(s) of all author(s) should be given clearly and briefly with their institutions and addresses.


The abstract should be brief, indicating the purpose/significance of the research, methodology adopted, major findings and the most significant conclusion(s). The abstract should not contain literature citations that refer to the main list of references attached to the complete article. The abstract should be written as a single paragraph and should not contain displayed mathematical equations or tabular material. The abstract should be written in past tense; complete sentences, active verbs, and the third person should be used. The abstract should not be more than 250 words.

Key words

The authors must provide 3-8 key words for indexing purposes and to facilitate the retrieval of articles by search engines. Key words provided should be different from the words that make up the title of the article.


The text should be typed in single column, double space and justified. The full term for which an abbreviation stands should precede its first use in the text unless it is a standard unit of measurement. The text should be subdivided into the following sections:

i. Introduction

Introduction should be clear and concise, with relevant references to the nature of the problem under investigation as well as its background. There should be no sub-headings. Excessive citations of literature (especially to support well known statements) and discussions marginally relevant to the paper, together with other information that adds length but little significance to the research, should be avoided. Only necessary and latest citations of literature that are required to indicate the reason for the research undertaken and the essential background should be given.

ii. Materials and Methods

Descriptions of experiment(s) should be sufficiently detailed to enable scientist in that field of study to replicate them. Should the study site description serve as complementary to the research, it should be included as a sub-heading within this section. The techniques and methodology adopted should be supported with standard references. Briefly describe methods that have been published but are not well known as well as new or substantially modified methods. Descriptions of established procedures are unnecessary.

iii. Results and Discussion

The results may be presented first, followed by a discussion of their significance. When presented in this format, it should be presented in logical sequence. Data emerging out from the study should be included, arranged in unified and coherent sequence(s) and should be statistically analyzed. Only strictly relevant results should be presented; and figures, tables, and equations should be used for purposes of clarity and brevity. The same data should not be presented both in tabular and graphic forms. Results and Discussion may also be presented together. The discussion should state the implications of the findings and their limitations as well as the conclusions drawn. It should relate the observations to previously published, relevant studies and should be supported by relevant references. Long confused and irrelevant discussion should be avoided. Conclusions should not summarize information already present in the text or abstract. Recommendations, when appropriate, may be included.

Review article(s) should not contain methodology and/or results sections since there is neither any study to describe nor data to be analyzed. The format is as follows: Abstract, 3-8 key words, Introduction, Relevant section headings, Conclusion and References.

Acknowledgement (Optional)

The Acknowledgement should include the names of those who contributed substantially to the work described in the manuscript but do not fulfill the requirements for the authorship. It should also include name(s) of sponsor(s)/funding agency of the research.


The list of references should conform to the conventions specified in the Publication Manual of the American Psychological Association (APA) (6th ed.) style: Short reference system for citations in the text, accompanied by a detailed alphabetical list at the end of the paper. Single author reference should be cited thus: Osisioma, 2010; where there are more than two authors, surname of the first author followed by et al., and the year should be cited in the text, for example, Okeke et al., 2013. Should the sources include just two authors; it should be cited thus: Ijeoma and Okafor, 2014. References in languages other than English must be referred to by an English translation. Include among the references manuscripts accepted but not yet published; designate the journal followed by “in press” (in parenthesis).

When referencing website, please include the full title and accessed date. In the list of references at the end of the paper, full and complete references should be given in the following style, with punctuation arranged alphabetically by first author’s surname: