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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Author Guidelines

JOGA Review process

The manuscript submitted to the Journal of Global Accounting (JOGA) for publication is first subjected to a quick pre-peer review evaluation by the Editor. Where the paper’s focus rightly aligns with the scope of JOGA, it is referred to two Reviewers for double-blind peer review purposes. Based on the Reviewers' recommendations and the Editorial Board's resolution, the Editor decides whether the paper should be accepted as it is, revised or rejected.


JOGA’s Manuscripts headings for various Research Articles

Original Research Paper

This is an investigative and conceptual research effort made by the author(s) on contemporary issues in dire need of research attention. Extensive analyses of data and concise interpretation of results are requisites for authors writing this type of research Article. The following standard headings are obtainable in JOGA for this type of research:

  • Title page
  • Author's information (full name with initial, affiliation/address and email)
  • Abstract
  • Keywords
  • Paper Type; Journal (JEL) Classification; and Correspondence
  • Introduction
  • Literature Review (relevant tables and figures should appear here as well)
  • Method and Material
  • Result and Discussions (relevant tables and figures should appear here as well)
  • Conclusion and  recommendations
  • References
  • Appendices
  • Acknowledgements


Review Articles

Review articles are scholarly efforts made by the author(s) to summarise the current state of the research on a particular topic. The following standard headings are obtainable in JOGA for a review research article:

  • Title page
  • Author's information (full name with initial, affiliation/address and email)
  • Abstract
  • Keywords
  • Paper Type; Journal (JEL) Classification; and Correspondence
  • Introduction
  • Extensive Literature Review (relevant tables and figures should appear here as well)
  • Conclusion based on reviews conducted and possible policy(ies) recommendations
  • References
  • Acknowledgements


Short Communications

Short communication is for a concise but independent report representing a significant contribution. This can be prepared under the following headings.

  • Title page
  • Author's information (full name with initial, affiliation/address and email)
  • Abstract
  • Keywords
  • Paper Type; Journal (JEL) Classification; and Correspondence
  • Introduction
  • Material and Method
  • Result and Discussions
  • Acknowledgements
  • References
  • Tables as appendices
  • Figures as appendices


Manuscript Preparation

Authors are to prepare the manuscript before submission aligning their research presented in the following manner:

Article files format should be:

  • Microsoft Word format only.
  • PDF file type is not accepted.
  • The paper should be edited in Times New Roman font style only.
  • Font size 12 should be maintained all through.

Article Length: Articles volume for all articles classification should not exceed fifteen (15) pages. This includes the abstract, tables, charts, references and appendices. Article Title: A title of not more than fourteen (14) words should be provided. The title must be concise and self-educative.

Author information: All contributing authors’ names should be arranged correctly for publication. Affiliations and functional email addresses of authors should be stated. The corresponding author’s email should be clearly identified.

  • Each author's full name must be provided in order of first name, middle name (initials only), and surname. For instance, Benjamin C. Osisioma.

Acknowledgements: These items should be included in the manuscript. This should come immediately after the appendices section. A brief professional biography of not more than 100 words should be supplied for each author.

Research funding: All sources of external funding for the research should be declared by the author(s) in the Acknowledgement section. The role of the Funder or financial Sponsor in the research process should be stated.

Abstract: Abstract of not more than 250 words in total (including keywords and article classification, should be provided by the authors. The abstract should capture the following:

  • Purpose, research design,/methodology/approach, findings made, practical implications of findings, and recommendations/policy proposal.
  • Use of personal pronouns such as I, we, he, she, they, et cetera, in the structured abstract and body of the research work is not acceptable.

Keywords: Appropriate short keywords from the central focus of the research topic, not exceeding six (6) in number, should be provided by the author(s) in alphabetical order.

Article Classification: Author(s) must clearly categorise their research paper. The category most closely describes their paper should be selected from the list below.

Research paper: This category of research usually involves the construction or testing of a model or framework, action research, testing of data, market research or surveys, empirical, scientific or clinical research.

Conceptual original paper: Papers under this classification lay emphasis on philosophical discussions of the topic of focus, paving room for explicit comparison of prior studies and thoughts and consequent development of hypotheses.

Case study: This paper describes actual interventions or experiences that are existent or likely to occur within organizations or a given environment.

Literature review: All types of papers are expected to cite prior works of literature relevant to the study under consideration. The literature review can be undertaken if the main purpose of the paper is to criticize prior but related works of literature in a particular subject area.


Headings: All headings must be concise. • First level headings should all be in upper case and presented in bold format.

  • Second-level headings (subheadings) should be presented in lower case, medium italics, and bold format.
  • The third level and subsequent headings (sub-sub headings) should be presented in lower case and in medium italics.

Figures and Tables: All Figures (charts, diagrams, line drawings, web pages/screenshots, and photographic images) and sensitive Tables that may play contributive and predictive roles in the literature review and data analysis sections should all be presented in the appropriate place within the body of the research work. Other relevant and supportive Tables and figures should appear in the appendices.

All Figures and Tables should be of high quality, legible, presented in their native format in the body of the research work, numbered consecutively with Arabic numerals and provided with the appropriate source(s). Graphics may be supplied in colour to facilitate their appearance on the online database.


In-Text Citations

Books, Chapters in Edited Books and Journals: One Author: paraphrase- (surname, year). For instance, Osisoma (2012).

Quotation- One Author: (author surname, year, page number), for instance, (Osisioma, 2012, p. 21). Two or more Authors: Paraphrase- (author surname & author surname, year), for instance, (Osisioma & Okoye, 2001). Quotation- (author surname & author surname, year, page number), for instance, (Osisioma & Okoye, 2001, p. 50).

Government or Rating Bodies Publications: One Author: Quotation- (Authors surname or name of government organisation, year, page number). For instance, (Nigerian Stock Exchange, 2012, p. 86). Paraphrase- (Authors surname or name of government organisation, year), for instance, (Nigerian Stock Exchange, 2012).



References to prior related studies cited in the research must be in line with the APA 7th edition referencing style. The reference list should be carefully checked for completeness, accuracy and consistency.

Books: Surname, Initials (year), Title of Book: Subtitle, Place of publication: Publisher. For instance, Osisioma, B.C. (2012). Give me a man, Beacon Graphics and publishers: Awka.

Book chapters: Author surname, Initials (year). Chapter title. Editor initials, Surname, & Editor initials, surname (Eds), Title of Book: Subtitle (page range). Place of publication: Publisher. For instance, Akpa, A. (2008). Mirroring a developed economy. In B.C. Osisioma (Ed.), Agenda 20:20:20: Redesigning Nigeria’s future, (013 – 30). Enugu: El Demak.

Journals: Surname, Initials (year). Title of article: Subtitle, Journal Name (in italics), volume (issue), page range. Doi:xxxxxxx or Retrieved from https://www.. For example- Okoye, E.I. (2006). Understanding the behavioural theory of fraud: The Accountant’s perception of the fraud triangle, The Certified National Accountant, 14(1), 40 – 53.

Published conference proceedings: Surname, Initials (year of publication), Title of paper, in Surname, Initials (Ed.), Title of published proceeding, which may include place and date(s) held, Publisher, Place of publication, Page numbers. For example, surname, initials. (year). Title of paper, name of proceedings, page range.

Unpublished conference proceedings: Surname, Initials (year, month), Title of paper- italicised, paper presented at Name of Conference, place of conference, date of the conference. available at: URL if freely available on the internet.

Working papers: Surname, Initials (year), Title of article, working paper series or number, place of publication: Publisher. Available at URL/DOI (if online).

Encyclopedia entries (Known Authors): Surname, initials (year). Title of entry. An editor’s initials, Surname (Eds), Name of Encyclopedia (edition if not the first edition). Retrieved from Database Name.

Unknown Authors: Title of Entry (year) Title of entry. In Editor’s initials, Surname (Ed.), Name of Encyclopedia, (edition if not the first edition). Retrieved from Database Name.

Newspaper articles (authored): Surname, Initials (year, month day). Article title, Newspaper, page range.

Newspaper articles (non-authored): Title of article: Subtitle. (year, month day). Newspaper. Retrieved from URL of Newspaper homepage.

Newspaper articles (retrieved electronically): Surname, Initials (year, month day). Article title, Newspaper. Retrieved from URL of Newspaper homepage.


Article Publication Charges (online publication only)

Upon acceptance of an Article and consequent recommendation for publication (online only) by the Editor, the author(s) is expected to make payment in respect of the accepted Article for the completion of the publication process.

Article Publication Charge (APC) of N30,000 (Thirty Thousand Naira only) for local Authors or US$60 for foreign Authors should be paid to:

Account Name: Department of Accountancy Journal, UNIZIK

Bank Name: Zenith Bank Nigeria Plc

Account Number: 1229111788


Note that payment is in respect of online publication only. Authors that need the hardcopy should contact the editor (all associated costs apply). All evidence of payment should be sent to [email protected]


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