Akkad Journal of Contemporary Accounting Studies

ISSN:  2790-0908

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Journal description

The Akkad Journal of Contemporary Accounting Studies (ISSN:  2790-0908) is a quarterly, peer-reviewed journal published by Akkad Center for Economic and financial Studies. It publishes high-quality research and commentary on worldwide Accounting trends, seeking a proper balance between Accounting theory and practice at the micro and macro levels.

Aims and Scope

The Akkad Journal of Contemporary Accounting Studies (AJCAS) is the Accounting Society of the World’s official worldwide research journal. Its mission is to facilitate information sharing amongst and among international academics, research students, policymakers, and anyone interested in accounting and finance research and development in the Middle East and abroad. The journal is committed to an open and inclusive environment that welcomes any existing or novel theoretical paradigm based on economics, sociology, psychology, and other allied disciplines or social sciences. It welcomes contributions on a wide variety of research methodologies and topics (e.g., analytical, archival, experimental, survey, and qualitative case studies) (e.g. financial accounting, management accounting, finance and financial management, auditing, corporate governance, public sector accounting, social and environmental accounting, accounting education, accounting history and accounting information systems). Research on for-profit and not-for-profit accounting systems, as well as finance ideas, methodologies, and concerns, is equally acceptable. Manuscripts will be judged on the basis of their originality, rigor, relevance, and clarity of presentation.

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Editorial Team

·         Editor in Chief

• • Prof. Dr. Riyad Jassim Alabdulla
    Department of Accounting, Albayan University, Iraq
    Riyadh.Al-Abdullah@acefs.org

·         Co-Editor in Chief

• • Prof. Dr. Malek Alsharairi
    International Accounting Department, Dean of  School of Management and Logistic Sciences, German Jordanian University, Jordan
     malek.alsharairi@gju.edu.jo

·         Editorial Board

• • Prof. Dr. Abbas Nawar Al- Musawi
    Accounting Department, Dean of  Faculty of Administration and Economics, Wasit University, Iraq
     abnawar@uowasit.edu.iq

• • Prof. Dr. Saime Once
    Business Administration Department, Faculty of Administrative and Economic Sciences, Anadolu University, Turkey
     sonce@anadolu.edu.tr 

• • Prof. Dr. Talal Aljajawy
    Dean of  Baghdad College of Economic Sciences, Iraq
     tjajawy@yahoo.com  

• • Prof. Dr. Bushra Najm Abdullah Al-Mashhadani
    Accounting Department, Faculty of Administration and Economics, University of Baghdad, Iraq
     bushra.najm@coadec.uobaghdad.edu.iq 

• • Prof. Dr. Safaa Ahmed Mohammed Al-Ani
    Accounting Department, Faculty of Administration and Economics, University of Baghdad, Iraq
     aLani68@yahoo.com  

• • Prof. Dr. Serwan Kareem Essa
    Accounting Department, Faculty of Administration and Economics, Salahaddin University, Erbil, Iraq
     serwan.essa@su.edu.krd  

• • Prof. Dr. Arman Aziz KARAGÜL
    Business Administration Department, Faculty of Administrative and Economic Sciences, Anadolu University, Turkey
     aaziz@anadolu.edu.tr 

• • Prof. Dr. Ayşe Banu BAŞAR
    Business Administration Department, Faculty of Administrative and Economic Sciences, Anadolu University, Turkey
     abbasar@anadolu.edu.tr 

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Peer review

Submissions are assessed by the Editorial Board and are subject to external peer review using the double-blind method whereby the authors are blinded to the identity of the reviewers and editors. Peer review is handled by active researchers and scholars, carefully appointed to our Editorial Boards according to strict criteria of excellence, and who certify the accuracy and validity of research with their names on the published article.

 Submission Checklist

Your article

• Structure – Ensure the submission is structured as requested by the journal, and contains all relevant sections. See ‘Template- AJCAS‘ for further details.
• Title page – All submissions must have a title page stating all of the relevant information. See Title Page Template- AJCAS for further details.
• Format – All submissions should follow the journal guidelines for word count, page margins and line numbering. See ‘General’ for further details.
• Language – Non-native English speakers are encouraged to have their manuscript professionally edited before submission. This is particular key for revised submissions. Click here for full details of our recommended English Language Editing Services.
• Reported data – Data accuracy is crucial. Authors are strongly encouraged to double check all reported data for accuracy and to confirm that all units of measurement are correct and consistent.
• References – Please see ‘References’ for full details of the journal’s required style.
• Graphics – All figures and tables should be presented in a clear and informative manner with accompanying legends.

Before submitting

Before submitting you need to check the following:

• Approval – Ensure all authors have seen and approved the final version of the article prior to submission. All authors must also approve the journal you are submitting to.
• Plagiarism – Intellectual honesty and (research) integrity are essential in all scholarly work. Taking the ideas and work of others without giving them credit is unfair and dishonest. Copying even one sentence from someone else’s manuscript, or even one of your own that has previously been published, without proper citation is considered plagiarism, and may violate copyright laws. The acceptable plagiarism ratio is less than 10%.
• Charges – There is no submission or publishing fee for publishing in Akkad Journal of Contemporary Accounting Studies .
• Copyright : Upon acceptance of an article, authors will be asked to complete a ‘Journal Publishing Agreement’ (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a ‘Journal Publishing Agreement’ form. Subscribers may reproduce tables of contents or prepare lists of articles including abstracts for internal circulation within their institutions. Permission of the Publisher is required for resale or distribution outside the institution and for all other derivative works, including compilations and translations.

 Submission

The submission to this journal proceeds totally online, via Online Submission System .

Using online Submission System you will be guided stepwise through the creation and uploading of your files. Authors are requested to submit their papers (in MS Word). The  submission must include:

• The title page file: The title, abstract, authors, and affiliations should all be included on a title page as the first page of the manuscript file.
• Manuscript body file: This file contains the main body of the text, there are a specific requirement for preparing the manuscript. You can organize it in a way that best suits the AJCAS Template.

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Volumes and Issues

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IT GOVERNANCE AND INFORMATION SECURITY OF ACCOUNTING INFORMATION SYSTEMS- A CASE STUDY

Zahraa Rahim Mahdi

Faculty of Administration and Economics, University of Karbala, Iraq

Published: 5 June 2021, Pages: 75- 93

ROLE OF PUBLIC BUDGETING APPROACHES IN IMPROVING THE EFFECTIVENESS OF PUBLIC SECTOR UNITS IN IRAQ- A THEORETICAL

Laith Malik Radhi Al-Khaqani

Al-Furat Al-Awsat Technical University, Kufa, Iraq. Email: laithmalik993@gmail.com

Published: 5 June 2021, Pages: 94- 111

VOLUNTARY DISCLOSURE PRACTICES IN THE IRAQI COMPANIES- AN EXPLORATORY STUDY

Hussein Alfatlah

Azman Hashim International Business School, Universiti Teknologi Malaysia, Kuala Lumpur, 54100, Malaysia. Email: jawad@graduate.utm.my

Published: 5 June 2021, Pages: 112- 132

RESOURCES CONSUMPTION ACCOUNTING FOR A RATIONAL PRODUCTION COSTS- A CASE STUDY

Maytham Nema Obeid

Education Department, Najaf, Iraq. Email: maithamalabdaly12@gmail.com

Published: 5 June 2021, Pages: 133- 151

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Volume 1, Issue 3, September 2021

FINANCIAL SUSTAINABILITY AND FINANCIAL REPORTING PRACTICES IN DEVELOPING COUNTRIES- EVIDENCE FROM IRAQ