Akad Center for Economic and Financial Studies / Akkad Journal of Contemporary Accounting Studies

Akkad Journal of Contemporary Accounting Studies

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

·         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. 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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Volume 1, Issue 1, March 2021

 INVESTORS RESPONSE TO THE REPORTING OF FINANCIAL PERFORMANCE INDICATORS- EVIDENCE FROM IRAQ

Zahraa Fadhil Abbas

Almustakbal University,

Hilla, Iraq. Email: Zahraaf@gmail.com

Published: 1 March 2021, Pages: 1- 17

CONTRACT-BASED BUDGETING AND FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS- A CASE STUDY

Laith Malik Radhi Al-Khaqani

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

Published: 1 March 2021, Pages: 18- 37

SUSTAINABILITY REPORTING PRACTICES THROUGH INTEGRATED REPORTING FRAMEWORK FOR SUSTAINABLE DEVELOPMENT IN DEVELOPI

Hawraa Nama Sadiq AlShara

Education Department of Najaf, Najaf, Iraq. Email: hawraanama@gmail.com

Published: 1 March 2021, Pages: 38- 51

USING COBIT FRAMEWORK FOR REDUCING THE AUDIT RISKS OF ACCOUNTING INFORMATION SYSTEMS

Inaam Ghadeer Almusawi

Faculty of  Administration and Economics/ Kufa University, Najaf. Iraq. Email: inaamm.ghadeer@uokufa.edu.iq

Published: 1 March 2021, Pages: 52- 74

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Volume 1, Issue 2, June 2021

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

Measurement of Voluntary Reporting Practices in Emerging markets

Hussein Alfatlah, 

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

Published: 1 September 2021, Pages: 152- 166

POLLUTION TAXATION FOR CLEAN PRODUCTION SYSTEMS- A CASE OF IRAQ

Saji Najah Karim

Almustakbal University, Hilla, Iraq

Published: 1 September 2021, Pages: 167- 181

EVALUATING THE FINANCIAL PERFORMANCE OF PUBLIC SECTOR UNITS USING THE TRADITIONAL BUDGETING PERSPECTIVE

Raad Abdmislem Hraeja

Education Department of Najaf, Najaf, Iraq. Email: maxraad7@gmail.com

Published: 1 September 2021, Pages: 182- 195

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

Furqan Alaa Alnajjar,
Faculty of Administration and Economics, University of Kufa, Najaf, Iraq. Email: fur_23890@yahoo.com
Published: 1 September 2021, Pages: 196- 211