Journal of Current Issues in Accounting and Finance

Journal of Current Issues in Accounting and Finance

The Journal of Current Issues in Accounting and Finance (JCIAF), published by the University of Dodoma, Tanzania, is an open-access scholarly platform dedicated to advancing knowledge in accounting and finance. It publishes empirically grounded studies, theoretical contributions, and critical debates that address contemporary issues in the discipline worldwide. By fostering the exchange of high-quality knowledge, the journal seeks to close the gap left related to accounting and finance. Upholding international publishing standards, JCIAF provides free and unrestricted access to all its cont...

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Issues

Articles and Issues

No advance publications available

No current issue available

No archived issues available.

Author guidelines

Author Guidelines

Language

Manuscripts must be in English as a language for publication. The Journal of Current Issues in Accounting and Finance requires all authors to edit their work before submission, especially where English is not the author’s first language, to make sure that the academic content of the paper is understood by the journal editors and reviewers.

Presentation

A manuscript should contain, in sequence: title, author(s) and their affiliations, email address, abstract, main text, and references. In the case of more than one author, one author should be designated as the corresponding author.

Abstract

The abstract should be brief and clear. The length of the abstract should be 150 - 250 words. The abstract should include 4-6 Keywords.

Format of the Document

Manuscript files should be in the Microsoft Word format on A4 with margins 3.75cm left. 1.5cm right. 1cm up and down to allow for reviewers remarks.

Length

An article/manuscript should ideally be between 5,000 - 10,000 words including footnotes. Case notes should not exceed 4,000 words, including footnotes, whereas book reviews should not exceed 1,000 words including footnotes.

Font

The manuscript should be prepared in Maiandra GD; 12 font size; 1.5 spaced on one side of the page only and footnotes should be 10 in font size.

Organization

The manuscript should be organized in the following sequence:-

Title (Clear, descriptive, and not longer than 15 words)
Abstract (including keywords)
Introduction (State factual and legal background and this should give reasons for writing the work. It should preferably state the aims and objectives of the research).
Literature Review (containing summary of seminal works and information on the findings of the most recent literature related to the current study)
Materials and Methods
Findings and Discussion
Conclusion
Acknowledgment
References
Appendices

Headings

Headings must be concise, with a clear indication of the distinction between the hierarchy of headings. The preferred format is for first level headings to be presented in bold format and subsequent sub-headings to be italised and bolded.

Figures and Tables

Figures and tables should be inside the margins of the page. Figure caption is placed below the figures and written as Fig. 1. Similarly, the Table caption is placed above the Tables and written as Table 1. Do not use/ put a figure inside borders. Figures and Table captions should be placed at the centre and labels should be legible 8 to 9 point. Fig. 1, is used for referring figure in the text body. Similarly, Tables are used for referring tables in the text body. The first figure starts from Fig. 1 and the last figure ends with Fig. N (N is the last figure of the research paper).

Referencing/Citation style

The American Psychological Association (APA) Referencing style should be used (see annexure 1)

ANNEXURE 1: Referencing Information

All references in the manuscript must be in APA style and carefully checked for completeness, accuracy, and consistency. You should cite publications in the text: (Adams,2006) using the first-named author's name or (Adams and Brown, 2006) citing both names of two, or (Adams et al., 2006) when there are three or more authors. At the end of the paper, a reference list in alphabetical order should be supplied

-For books. Surname, Initials (year), Title of Book, Publisher, Place of publication.
e.g. Harrow, R. (2005), No Place to Hide, Simon & Schuster, New York, NY.

-For Book Chapters. Surname, Initials (year), "Chapter title", Editor's Surname, Initials, Title of Book, Publisher, Place of publication, pages.

e.g. Calabrese, F.A. (2005), "The early pathways: theory to practice – a continuum", in Stankosky, M. (Ed.), Creating the Discipline of Knowledge Management, Elsevier, New York, NY, pp. 15-20.

-For journals. Surname, Initials (year), "Title of article", Journal Name, volume issue, pages. e.g. Capizzi, M.T. and Ferguson, R. (2005), "Loyalty trends for the twenty-first century", Journal of Consumer Marketing, Vol. 22 No. 2, pp. 72-80.

-For 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. e.g. Jakkilinki, R., Georgievski, M. and Sharda, N. (2007), "Connecting destinations with an ontology-based e-tourism planner", in Information and communication technologies in tourism 2007 proceedings of the international conference in Ljubljana, Slovenia, 2007, Springer-Verlag, Vienna, pp. 12-32.

-For unpublished conference proceedings. Surname, Initials (year), "Title of paper", paper presented at Name of Conference, date of conference, place of conference, available at URL if freely available on the internet (accessed date). e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007).

-For working papers. Surname, Initials (year), "Title of article", working paper [number if available], Institution or organization, Place of organization, date. e.g. Moizer, P. (2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March.

-For newspaper articles (authored). Surname, Initials (year), "Article title", Newspaper, date, pages. e.g. Smith, A. (2008), "Money for old rope", Daily News, 21 January, pp. 1, 3-4.

-For newspaper articles (non-authored). Newspaper (year), "Article title", date, pages. e.g. Daily News (2008), "Small change", 2 February, p. 7.

- For archival or other unpublished sources. Surname, Initials, (year), "Title of document", Unpublished Manuscript, collection name, inventory record, name of archive, location of archive. e.g. Litman, S. (1902), "Mechanism & Technique of Commerce", Unpublished Manuscript, Simon Litman Papers, Record series 9/5/29 Box 3, University of Illinois Archives, Urbana-Champaign, IL.

- For electronic sources. If available online, the full URL should be supplied at the end of the reference, as well as a date that the resource was accessed.
e.g. Castle, B. (2005), "Introduction to web services for remote portlets", available at

http://www128.ibm.com/developerworks/library/wswsrp/ (accessed on 12 November 2007). Standalone URLs, i.e. without an author or date, should be included either within parentheses within the main text, or preferably set as a note (roman numeral within square brackets within text followed by the full URL address at the end of the paper).

-For data. Surname, Initials (year), Title of Data Set, Name of data repository, available at Persistent URL
e.g. Campbell, A., and Kahn, R.L. (1999), American National Election Study, 1948, ICPSR07218-v3, Inter-university Consortium for Political and Social Research (distributor), Ann Arbor, MI, available at http://doi.org/10.3886/ICPSR07218.v3

Editorial team

Editorial Team

Chief Editor

Prof. Pendo Shukrani Kasoga, The University of Dodoma, Tanzania

Assistant Editors

1. Prof M.L. Vadera, Manipal University Jaipur, India

2. Dr Dorika Jeremiah Mwamtambulo, The University of Dodoma, Tanzania

3. Dr Godfrey Frank Molela, The University of Dodoma, Tanzania

Editorial Office

Dr Anthony Mbonde Jokakuu, The University of Dodoma, Tanzania

Editorial Board

Prof. Ganka Nyamsogoro, Mzumbe University, Morogoro Tanzania
Dr Enock Koga, University of Namibia, Namibia.
Dr Qianqian Gao, Shanghai Lixin University of Accounting and Finance, Shanghai, China
Dr Emmanuel J.A. Abakah, The University of Adelaide Business School, Australia
Dr Ambrose O. Jagongo-Kenyatta University, Kenya
Dr Charles Mensah, Oxford College of Canada, Canada
Dr. David Rwiza , University of Dar-es-Salaam (UDBS), Tanzania
Dr Job Ombongi Omagwa, Kenyatta University, Kenya
Dr Haruni Mapesa, Mzumbe University, Tanzania
Dr Allan A.L Lukaya Amalia, Masinde Muliro University of Science and Technology, Kenya
Dr Mataba Lucas Dudumila, Moshi Cooperative University, Tanzania
Dr Keregero Chirongo Moses, Office of the Treasury Registrar, Tanzania
Dr Jones Tindyebwa Kaleshu-Moshi Cooperative University, Tanzania
Dr Anastasia Njiku, The University of Dodoma, Tanzania
Dr Alex Kira, The University of Dodoma, Tanzania
Dr Cosmas Mbogela, Mzumbe University, Tanzania

Advisory Board

Prof Adam Mwakalobo, The University of Dodoma, Tanzania
Prof Dr Hab. Paweł Rokita, Wroclaw University of Economics and Business, Poland
Prof Dr Mustafa Özel, Anadolu University, Turkey
Dr Moses Mwizarubi, Central Bank of Tanzania
Dr Charu Bhurat, Narsee Monjee Institute of Management Studies, India
Dr Wilfred Mbowe, Central Bank of Tanzania
Dr Janeth Patrick, Mzumbe University, Tanzania
Dr Ngulingwa Balele, Central Bank of Tanzania
Dr Erick Mwambuli, Institute of Finance Management, Tanzania
Dr Sarah Ngomuo, The University of Dodoma, Tanzania.

Indexing

Indexing

Announcements

Announcements

No announcements have been posted.

About the Journal

Online ISSN: 3088-5310 Print ISSN: 3088-5299

The Journal of Current Issues in Accounting and Finance (JCIAF) , published by the University of Dodoma, Tanzania, is an open-access scholarly platform dedicated to advancing knowledge in Accounting and Finance. It publishes empirically grounded studies, theoretical contributions, and critical debates that address contemporary issues in the discipline worldwide. By fostering the exchange of high-quality knowledge, the journal seeks to close the gap left related to Accounting and Finance. Upholding international publishing standards, JCIAF provides free and unrestricted access to all its content and does not impose article processing charges, thereby supporting wide participation from researchers, practitioners, and policymakers across the globe.

Aim and Scope

The Journal of Current Issues in Accounting and Finance publishes high quality research that addresses a broad spectrum of topics within accounting and finance, including but not limited to earning management, corporate social responsibility, financial markets and products, corporate governance, environmental accounting, strategic management accounting , political economy of accounting standard, accounting information and contracting, taxation and public finance, reporting standards in international capital markets, public sector reporting, financial crisis and regulations, financial risk management and analysis, asset pricing, financial stability, behavioral finance, venture capital, capital structure, mergers and acquisitions, and quantitative finance.

The journal welcomes a wide range of contributions, including theoretical analyses, empirical investigations, and practice oriented studies, while remaining open to diverse methodological approaches. Through this inclusivity, JCIAF provides a global platform for advancing academic discourse and generating practical insights that foster the development of accounting and finance.

Editorial Policies

1. Peer Review Policy

All manuscripts submitted to JCIAF undergo a rigorous editorial assessment followed by double-blind peer review.

The Editorial Board consists of distinguished local and international scholars in accounting and finance.

Manuscripts are evaluated based on scholarly quality, originality, structure, and relevance to the journal’s scope.

JCIAF follows an anonymous review process: the identities of authors and reviewers remain confidential.

All files exchanged between authors and reviewers are anonymized. Manuscripts are not shared with third parties except in cases of misconduct investigations.

2. Open Access Policy

JCIAF is a fully open-access journal in line with the Directory of Open Access Journals (DOAJ) principles.

All published articles are freely accessible to readers without subscription or access fees.

No Article Processing Charges (APCs) apply; the University of Dodoma covers all publication costs.

3. Copyright and Licensing

Authors retain the copyright of their work while granting JCIAF the right of first publication.

Articles are published under the Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing sharing, distribution, and adaptation with proper attribution.

Corresponding authors must sign a publication agreement addressing copyright and licensing before publication.

4. Authorship and Contributors

The corresponding author must ensure that:
- All listed authors made significant contributions to the manuscript.
- The order of authorship has been agreed upon by all contributors.
- Non-author contributors are appropriately acknowledged.
- Valid contact details (including emails) for all contributors are provided.

Any authorship disputes, such as inclusion without consent, may be reported to the Chief Editor.

JCIAF ensures that all contributors are informed throughout the editorial process.

5. Declaration of Conflicts of Interest

Authors, reviewers, and editors must disclose any potential conflicts of interest that could influence the review or publication process.

JCIAF follows the COPE definition of conflicts of interest, including financial and non-financial factors.

Failure to declare conflicts of interest is considered a breach of publication ethics.

6. Complaint Handling

The Chief Editor addresses all complaints related to the editorial or publication process and provides timely feedback.

Allegations of research or publication misconduct are referred to the Editorial Board.

Complaints involving an editor should be submitted to the Director of Research, Publications, and Consultancy, University of Dodoma (Email: drpc@udom.ac.tz).

Anonymous whistleblowers are protected, and all allegations are investigated thoroughly.

Proven misconduct may result in retraction of published papers and banning of authors from future submissions.

JCIAF reserves the right to remove published content in cases of confirmed ethical violations or by legal order.

7. Ethical Issues

JCIAF is committed to research integrity and adheres to COPE guidelines. Authors must ensure that:

The manuscript is original and not under consideration elsewhere (except pre-prints or conference papers with disclosure).

Submissions are screened for plagiarism using iThenticate, and the similarity index must not exceed 20%. In addition, AI-generated content should constitute less than 20% of the manuscript.

All necessary ethical approvals and research clearances have been obtained.

Informed consent has been obtained from all research participants:
- For studies involving individuals: consent for participation, data collection, and publication, with privacy, confidentiality, and anonymity maintained.
- For studies involving organizations or institutional/financial data: consent and permissions from authorized representatives are secured.

Permissions for using third-party materials are obtained.

Authorship reflects meaningful contributions only, and all authors are aware of the submission.

All conflicts of interest are disclosed.

Data are accurate, authentic, and free from falsification or fabrication.

Data Availability and Transparency

Authors are encouraged to make their research data, materials, and methods available to ensure transparency, reproducibility, and verification of results.

When data cannot be publicly shared due to privacy, confidentiality, or contractual restrictions, authors must clearly explain these limitations in their manuscript.

JCIAF supports responsible data sharing practices, including anonymization of sensitive data and obtaining necessary permissions for datasets used in the research.