About the Journal

AEFUNAI JOURNAL OF BEHAVIOURAL ACCOUNTING (JBA) is a publication of the Department of Accountancy, Faculty of Management Sciences, Alex Ekwueme Federal University Ndufu-Alike, Ebonyi State, Nigeria. The journal aims to be one of the leading accounting journals that publishes original blind review articles in the broad areas of accounting. It is a triannual publication that publishes three times a year (April, August and December).

JOURNAL AIMS AND SCOPE

AEFUNAI Journal of Behavioural Accounting is aimed at offering a forum for researchers, practitioners, regulators, behavioural scientists, and policymakers to share insights and knowledge resulting from explorations on the intersection of accounting and behavioural sciences. Its focus is on understanding and explaining how social, emotional, and psychological factors affect accounting practices, financial decision-making and organizational behaviour.

The journal scope includes, not only, the following:

  • Accounting and behavioural finance
  • Organizational behaviour and accounting
  • Psychological, social and emotional factors influence on financial decision-making
  • Decision-making and investor behaviour
  • Financial disclosure and reporting
  • Ethics and corporate governance
  • Environment, Social and Governance
  • Environment  accounting
  • Psychological factors and auditor’s judgments
  • Sustainability accounting and Taxation
  • Public sector accounting and Auditing

Review, original research and conceptual papers that apply behavioural concepts and theories to finance and accounting, focusing on extending our understanding and explanation of organizational behavior and financial decision-making, will be published by the journal.  

JOURNAL PLAGIARISM POLICY

To ensure the integrity and originality of published articles, the Journal of Behavioral Accounting has strict plagiarism policy. Accordingly, prior to the commencement of the review process, all submitted manuscripts are subjected to plagiarism screening test. Thereafter, only a manuscript whose plagiarism screening result is 15% or less will be sent out for review, while those with plagiarism screening results between 16% and 40% will be sent back to the author(s) for   content revision. Additionally, manuscripts whose plagiarism screening results are more than 40% will be desk-rejected without review.

Moreover, if plagiarism is detected after publication, the article will be retracted after preliminary investigation. So, it is the responsibility of the authors to ensure the originality of their work by ensuring proper citation of the sources of the borrowed ideas presented in their manuscripts, and to disclose very adequately any potential conflict of interest.

JOURNAL SUBJECT AREAS  

Accounting, Business, Management, Finance and Behavioural Sciences related subjects

For details and submission, please contact the following:

Editor-in-Chief:  
Professor Benedette Nneka Okezie
Department of Accounting,
Alex Ekwueme Federal University, Ndufu-Alike, Nigeria
Phone: +2348131684422 
Email: benedetteokezie1@gmail.com

OR

The Managing Editor:  
Associate Professor Isaac Monday Ikpor
Alex Ekwueme Federal University, Ndufu-Alike, Nigeria 
Phone number: +2348037919442
Email: isaac.monday@funai.edu.ng