Authors' Submission Guidelines

Submission Guidelines for Authors

AEFUNAI Journal of Behavioural Accounting publishes three times a year (April, August and December).  Prospective Authors can send their full original research manuscript(s) to the journal for review and possible publication. The manuscripts should contribute to understanding of  how accounting behaviour is influenced by psychological, social, organizational, environmental or institutional factors.

The work submitted must be original, not published elsewhere, and not under consideration by another journal. Authors must disclose any overlap with previous publications (conference papers, working papers etc.), and obtain permissions if necessary.

Plagiarism: Manuscripts will be screened for plagiarism. Similarity and AI index should be within the acceptable limits of 15% or lower. Journal of Behavioural Accounting does not permit the use of Generative AI tools by Authors and reviewers, with the exception of use for English language improvement, where necessary.

Manuscript must be in Microsoft word (about 5000-8000words), times New Roman, 12 font size, 1.5 line spacing, with standard margins of 1 inch or equivalent, A4 papers and Arabic numeral paginations (bottom plain number).

Structure of the Manuscript

The manuscript should be structured as follows:

  1. Title Page
  • Title: concise, informative (avoid jargon).
  • Author(s): full names, affiliation(s), email address, corresponding author indicated.
    1. Abstract
  • Length: about 250- 300 words.
  • Should succinctly present the purpose, methodology, key findings, conclusions, and contribution/implications.
    1. Keywords
  • 5-6 keywords that best represent the content, for indexing purposes.
    1. Introduction
  • Introduce the research problem, its significance, and why the study. Do not use project/dissertation/theses format. See previous publications for guide.
    1. Review of Related Literature  / Theoretical Background
  • Review prior work, theoretical frameworks, gap in literature that your work addresses.
    1. Methodology / Data / Methods
  • Detailed description of design, sample, instruments, procedures, analyses.
  • Include information about reliability, validity, measurement instruments, statistical tests etc.
    1. Results / Analysis
  • Present findings clearly, using tables/figures as needed.
  • Provide sufficient statistical details (e.g. test statistics, degrees of freedom, p-values, effect sizes etc.).
    1. Discussion
  • Interpret findings in relation to theory and previous research.
  • Implications for practice, policy, theory.
    1. Limitations & Suggestions for Future Research
    2. Conclusion
    3. References
  • All works cited should be in the reference list, and vice versa. Follow a standard reference style (JBA prefers  APA,7 ). As in APA 7, Please ensure author names, years, titles, journal names, volume, issue, pages are correctly formatted.
  1. Appendices / Supplementary Materials(if any)
  • Survey instruments, additional tables etc.

Tables, Figures and Illustrations

  • Tables and figures should be embedded in manuscript at appropriate locations, or placed at end if specified.
  • Each table/figure should have a clear title/caption, numbering (Table 1, Table 2; Figure 1, Figure 2 etc.).
  • Figures should be of good quality and resolution.
  • Any previously published figure/table should have proper acknowledgment and permission.

Review Process

  • The journal uses a peer-review process (often double-blind): authors should ensure the manuscript is anonymized — remove identifying information from other parts of the work except in the  title page. No header is permitted.

 Submission Procedures

Cover letter: should include the title of manuscript, statement of originality, conflict of interest, ethical approval (if relevant), and a short statement of contribution.

Publication Fee

  • JBA does not charge submission fee
  • Publication fee of Forty thousand Naira (N40,000) applies for all accepted papers.
  • Payment should be made via this account details

Name: AEFUNAI Journal of Behavioural Accounting

Account Number: 2007255437

Bank: First City Monument Bank,Plc

Revisions & Timeline

  • If revisions are requested, authors are expected to respond within a time frame specified.
  • Manuscripts not revised in due time may be considered new submissions.
  • Authors Must use the submission template given to them during revision to format their revised works.

For Further Enquiries & Correspondence, please contact:

Associate Professor Isaac M. Ikpor

The Managing Editor

Isaac.Monday@funai.edu.ng (Official)

isaacikpor@rocketmail.com (private)