South African Journal of Accounting Research

期刊简介：The South African Journal of Accounting Research (SAJAR) publishes peer-reviewed original research papers, notes and commentaries that address issues relevant to accounting academics and professional accountants in Southern Africa and elsewhere. This includes areas of interest in the study and practice of financial accounting, auditing, taxation, financial management, management accounting, finance, ethics and information systems. Research papers should be analytical and contribute to knowledge in the field. They may be empirically-based (including survey and case study methods) or review- and theoretically-based. Notes and commentaries should meet all the criteria for good quality research, however, their interest and topicality may compensate for a less rigorous pursuit of the research problem. Notes and commentaries would typically be shorter than research papers. To provide a balanced presentation, contributions are welcomed from the fields mentioned above and from related areas, such as environmental accounting, corporate law, corporate governance and accounting education. These fields may be approached from a wide variety of perspectives, such as the behavioural, technological, institutional, organisational, regulatory, societal, educational or environmental. Manuscripts that pass the initial screening are sent for evaluation based on the double anonymized peer-review procedure.

【译文】南非会计研究杂志 (SAJAR) 发表经过同行评审的原创研究论文、笔记和评论，解决与南部非洲和其他地方的会计学者和专业会计师相关的问题。这包括财务会计、审计、税务、财务管理、管理会计、财务、道德和信息系统的研究和实践感兴趣的领域。研究论文应该具有分析性并有助于该领域的知识。它们可能是基于经验的（包括调查和案例研究方法）或基于回顾和理论。注释和评论应满足高质量研究的所有标准，但是，它们的兴趣和话题性可能会弥补对研究问题的不那么严格的追求。注释和评论通常比研究论文短。为了提供平衡的表述，欢迎来自上述领域以及环境会计、公司法、公司治理和会计教育等相关领域的贡献。这些领域可以从多种角度来探讨，例如行为、技术、制度、组织、监管、社会、教育或环境。通过初步筛选的手稿将根据双重匿名同行评审程序进行评估。