NOTES TO CONTRIBUTORS
The Journal of Accounting, Business and Finance (JABF) is a double blind peer review journal. It is a platform through which the Department of Accounting, Benue State University, Makurdi Nigeria seeks to expand the frontiers for research, scholarship and knowledge dissemination in Accounting, Business, Finance and related areas. JABF is dedicated to increasing the depth of research with the ultimate goal of providing a clear and suitable outlet for original articles on the theory, policies and practices relating to diverse areas of financial reporting, auditing and assurance services, taxation and tax policy, e-accounting, oil and gas accounting, forensic accounting and fraud management, accounting for ecosystem sustainability, entrepreneurship, carbon accounting and climate change, environmental accounting, international accounting, international business environment, strategic management, financial management, growth of small and medium scale enterprises, and corporate governance. The areas covered above is just indicative. The Editorial Board welcomes scholarly and well researched articles within the purview of contemporary accounting, business and finance issues. The authors will be informed about the decision on their manuscripts within 10 days after submission. Accepted articles will be published promptly. The Editorial Board of this Journal welcomes the submission of original manuscripts that meet the general scope and excellence criteria to be published in each edition.
Basic guidelines for contributors: Contributors to JABF should adhere to the following basic requirements:
Title: This should be precise, unambiguous and written in capital letters, centred and boldfaced.
Name(s) and Address (es) of Author(s): These should follow the title of the paper and written in accordance with APA 7th edition.
Abstract: Articles must be accompanied with an abstract of not more than 250 words. The main objective, synopsis of methodology, results and conclusion and recommendations should be included in the abstract. This allows the reader a quick grasp of the essence of the work.
Keywords: After the abstract, the author(s) should outline the keywords in the article, on whose basis it can be classified. At least 4 to 5 key words should be included below the abstract.
Length: Maximum of 15 pages, including references, figures, and tables.
Format: Times New Roman; font 12 and 1.5 line spacing.
Structure: Though articles may have other subsections as may be thought necessary by the author(s), however the following should be indicated.
a. Introduction: The author(s) in the introductionshould describe the topicality of the research by providing the backdrop against which the work is to be visualised and appraised, define the research aim, and state the research hypotheses. That is, clearly state the background, statement of the problem, objectives and hypotheses of the study.
b. Review of Related Literature: This should include most recent published works which should illuminate and improve on the understanding of concepts and related theories and by providing information as to what previous researches had already found out about the topic. That is clearly indicate conceptual framework, related theories and empirical review.
c. Methodology: This should include research design, population, sample size and sampling technique(s), sources of data and model specification, and method(s) of data analysis.
d. Results and Discussion: Here the author should present and interpret the data obtained in a form easy to understand. Tables, diagrams, figures, and pictures should be in their appropriate places in the body of the article. Results should be discussed in line with the objectives of the study. The author should also compare his results with what previous studies have found.
e. Conclusions and Recommendations. This should not restate results but should focus on their implications and significance and recommendations should be based on findings of the study and should be feasible.
f. Referencing: All citations must be included in the reference list and should follow the seventh edition of the Publication Manual of the American Psychological Association (APA) format.
Similarity Index: This should not exceed 20% excluding tables and reference list.
Submission and inquiries: Manuscripts should be e-mailed to the editor at editorjabf@gmail.com as MS word document attachments. Enquiries should be sent to the same email address or Call 08036161649, 08055350490, 08030789299 and 08069337114.
Assessment/Publication Charges: Authors will contribute moderately as charges for the assessment and publication of their article (s).