South African Journal of Accounting Research
2376-3981 (Online)
Latest Issue
Volume 39, Issue 3, 2025
Articles
Deductibility of input tax on share issue costs in the context of the broad taxation principles
Size matters: When do minor discontinued operations become major?
Factors influencing the quality of financial information: A systematic literature review
Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis
Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange
Research Article
Do we have the tools for achieving distributive tax justice?
Aims & Scope
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 in financial accounting, auditing, taxation, financial management, management accounting, finance, ethics and information systems. Research papers should be analytical and make a contribution 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 the research problem being less rigorously pursued. 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 will be sent for evaluation based on the double anonymized peer-review procedure.
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1987 - current Published as South African Journal of Accounting Research
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1986 - 1986
Editors
Senators:
Jeff Rowlands
Thomas Wixley
Graham Terry
Governing Board:
Bernard Agulhas, of The Independent Regulatory Board for Auditors
Herman Bosman, of Bosman Consulting
Charl Kocks, of Ratings Afrika (chair)
Willem Lötter, of Cape Peninsula University of Technology
Minga Negash, of University of the Witwatersrand, and Metropolitan State University of Denver
Mandi Olivier, of The SA Institute of Chartered Accountants
Lesley Stainbank, of University of KwaZulu-Natal
Alex van der Watt, independent consultant
Roshelle Ramfol, of Durban University of Technology
Tankiso Moloi, of University of Johannesburg
Elmarie Papageorgiou, of University of Witwatersrand
Editorial Executive:
Soon Nel, of Stellenbosch University (Editor-in-Chief)
Ilse Lubbe, of University of Cape Town (Associate Editor)
Phillip de Jager, of University of Cape Town (Associate Editor)
Lilla Stack, of Rhodes University (Associate Editor)
Lourens Erasmus, of University of South Africa (Associate Editor)
Nerine Stegmann, of University of Johannesburg (Associate Editor)
Instructions for Authors
South African Journal of Accounting Research is an international, peer-reviewed journal publishing high-quality, original research. All submitted manuscripts are subject to initial appraisal by the Editor, and, if found suitable for further consideration, to peer review by independent, anonymous expert referees. All peer review is double anonymized and submission is via email.
This journal uses the Electronic Copyright System (ECS) and emails with the link to confirm the authors copyright requirements will be sent separately when their article enters production.
Further author information can be found here.