Accounting Perspectives

in Southern Africa

Editorial Policy

Accordingly, papers submitted for publication should focus on practical accountancy problems that are relevant to the accountancy profession, accounting educators, and accounting students. Specifically, this includes the resolution of practical problems in financial accounting and reporting, auditing, taxation, financial management, management accounting, finance, and corporate governance and business ethics, and with particular emphasis on accounting education.

The journal has specifically differentiated itself from other South African accountancy journals that only encourage the submission of full length scholarly research articles that are largely restricted to an academic audience. In seeking to communicate effectively with a wider audience and to foster effective accounting education in Southern Africa, Accounting Perspectives in Southern Africa encourages submission and publication of a variety of applied forms of scholarship in the areas described above. These forms of scholarship would include:

  • Papers discussing or illustrating current issues in accounting that are contentious or informative to practitioners, educators and students;
  • Papers which summarise and synthesise original research which may already have been published elsewhere (or accepted for publication) and which will assist educators, practitioners and students in understanding the implications of such research;
  • Commentaries providing critical analysis of emerging developments in accounting practice and accounting education.

It is expected that papers will focus on ‘hard’ rather than ‘soft’ competencies, and have specific relevance to accounting issues and accountancy education. Thus papers dealing with general management matters would not be appropriate. Highly specialized areas of interest should also be avoided, unless these have an accounting component to them – for example, a discussion of the regulatory environment of the property loan stock sector would be too narrow of itself, but if linked to a discussion as to how this affects the disclosure of earnings and the understanding of earnings per unit, this would be of relevance.

The journal welcomes submissions that are based on a positivist, descriptive or critical analysis approach; while submissions need not be empirically based they should be carefully reasoned, leading to defensible conclusions. Papers that simply present data or are mere summaries of existing knowledge will not be considered. Clarity of argument and ease of readability are essential characteristics; use of jargon and complex technical terms should be avoided. Given the nature of the papers, length would normally be between 1500 and 3000 words.

To ensure as wide a readership as possible, only English language submissions will be considered. The journal will be published twice per annum.

Review Procedure

Manuscripts submitted to the journal will be screened by the editor or deputy editor. Those regarded as unsuitable for publication or where the likelihood of acceptance is low, will be returned promptly to the sender. Manuscripts passing the initial screening will be sent to two reviewers for independent ‘blind’ assessment, based on which the manuscript will either be accepted, rejected or returned to the author for revision and re-submission to the original reviewers.

Submission of Manuscripts

Manuscripts should be submitted by email to and should include a brief abstract, preferably of less than 50 words. Identification of the author(s), contact address, phone number, email address and any acknowledgements should be provided on a separate sheet. A covering letter ( see Annexure A ) from the author(s) should state that the manuscript has not been published or submitted for publication elsewhere, or if it is a summary or synthesis of work published elsewhere, details should be provided.


Standard academic format should be used to ensure that sources are clearly identified. The approach required by the SA Journal of Accounting Research is recommended.


Authors are expected to ensure that papers are concisely written, grammatically acceptable and free from errors. The editors reserve the right to make minor changes to ensure this on publication.

APSA Declaration

The APSA Declaration can be downloaded here