Download NIJAF Article Format Sample


Download NIJAF Paper Template



Guidelines for Authors 
NIJAF provides the bi-annually publication of articles in all areas related to Accounting and Finance (including; Financial Accounting, Management Accounting, Taxation, Auditing, Corporate Governance, Risk Management, Insurance and Risk Management, Public Sector Accounting, Institutional and Corporate Finance, etc.), Economics, Management, Banking and Finance, and other Social Sciences, humanities and management, etc. NIJAF 
welcomes the submission of manuscripts that meet the general criteria of significance and scientific excellence. Papers get published approximately one month after acceptance.


Article Processing Charges
NIJAF is organized by the Department of Accountancy, School of Management and Information Technology (SMIT), Modibbo Adama University of Technology (MAUTECH) Yola, a self-supporting publication that does not receive funding from any institution/government. Hence, the operation of the Journal is solely financed by the handling fees received from authors and parties that have an interest in the print copy of the journal. The handling fees are required to meet the maintenance of the journal. Authors of articles are required to pay a fair handling fee for processing, reviewing, and publishing articles respectively to the journal. Authors are required to make payment only after the manuscript has been accepted for publication. However, as outlined in the Editorial Policies of this Journal, a
uthors are required to pay a processing fee of Five Thousand Naira (N5,000) only after submission of a manuscript and a publication fee of Fifteen Thousand Naira (N15,000) after the paper has been accepted for publication.  


Bank Name:   Nigerian Journal of Accounting and Finance

                                                                             Account Number: 1014700010

                                                                             Bank Name: United Bank for Africa (UBA)



Access to a Print Copy

Authors whose articles are published in NIJAF are automatically entitled to One (1) print copy of the issue in which their papers are published. However, any additional copy required amounts to an extra charge of Three Thousand Naira (N3,000) ($50) or (£30) only (postage inclusive). The print copy is obtainable from the Business Editor, Nigerian Journal of Accounting and Finance (NIJAF), Department of Accountancy, School of Management and Information Technology, Modibbo Adama University of Technology, Yola, Adamawa State-Nigeria.   



Editorial Policies and Process
NIJAF follows a progressive Editorial Policy that encourages authors to submit initial research, reviews, theoretical, and conceptual write-ups as articles, well supported by scientific findings, tables, and graphic illustrations. The following are the editorial and review processes of every submitted manuscript before publication in NIJAF:

  1. After a manuscript has been submitted to NIJAF for publication consideration, the Editorial Board members make the initial screening of the submissions whether the paper is suitable for the journal (NIJAF). After this initial screening, the reviewing process starts.

  2. All papers submitted to NIJAF are subject to a blind peer review. Meaning that neither the author(s) nor the reviewer(s) traced the identity of one another.

  3. Every submitted manuscript is reviewed by at least one or two reviewers who are experts in the related field of the paper in question. The result of reviews is in a written form containing a clear objective view concerning the Acceptance or Otherwise of the paper.

  4. In the case of Minor Revision, the reviewed paper is sent back to the author(s) to affect all corrections, after which the paper will be sent back to the editor for the final publication process.

  5. In the case of Major Revision, the reviewed paper is sent back to the author(s) to affect all corrections, after which the corrected version will be sent back to the editor, and the editor calls the attention of the reviewer(s) to reconsider the paper and give final view before the editor consider it for the final publication process

  6. After the manuscript is updated to the corrected version by the author(s), it should be emailed back to the editor alongside a scanned copy of the evidence of payment regarding the publication process in NIJAF. 

  7. The final decision on publication rests with the Editorial Board. 




All manuscripts must be in the English language (Authors should be consistent in the use of words relating to the UK or US English)


Manuscript Title

The title of the manuscript must be informative, precise, and concise and abbreviations should be avoided. The title should be limited to 25 words or less and be describing the content of the manuscript. 


Author Names, Affiliations, and Contacts

Complete names and affiliations of the authors should be provided. The authors' affiliation addresses should be under the names. Indicate all affiliations with a lower-case superscript letter immediately after the Author's name and in front of the appropriate address. Ensure that the contact details of the authors involving telephone and/or fax numbers, email addresses, as well as the complete postal address, are provided. 



A concise abstract of 150-300 words (Excluding Keywords) should be provided. A concise abstract should state the purpose of the research, the scope of the experiment, the method, the results, the findings, and the conclusion. Following the abstract, a list of keywords (3 to 5) should be included. 



Graphics should be labeled and be done in MS Word and must be editable.



Tables should be numbered consecutively based on sections with appropriate headings. Any manuscript that fails to conform to the above instructions may be returned for the necessary revision before being considered for publication.



The introduction should set the tone of the paper by providing a clear statement of the study, the relevant literature on the study subject, and the proposed approach or solution. The introduction should be general enough to attract a reader’s attention from a broad range of scientific disciplines to specific.


Literature Review

Under this section, a critical review of related literature should be carried out with supporting arguments. Moreover, any theory used should be relevant to that study. This section also involves hypothesis development based on established facts from the prior literature and theories on the relationship between the study variables. The gap should also be well articulated. 


Materials and Methods

This section should provide a complete overview of the design of the study. Detailed descriptions of materials or participants, comparisons, interventions, and types of analysis should be mentioned. However, only new procedures should be described in detail; previously published procedures should be cited and important modifications of published procedures should be mentioned briefly. 


Use of Math or Equation

If your paper includes mathematical expressions or equations (for instance, model specification), and you are using MS Word, Use either Microsoft Equation Editor or the MathType add-on ( for equations in your paper (Insert | Object | Create New | Microsoft Equation or MathType Equation). “Float over text” should not be selected. The Font Size should be reduced to 10.  


Results and Discussion

The results and discussion section should provide complete details of the experiment that are required to support the conclusion of the study. The results should be written in the past tense when describing findings in the authors' experiments. Previously published findings should be written in the present tense. Results and discussion may be combined or in a separate section. Speculation and detailed interpretation of data should not be included in the results but should be put into the discussion section. Findings from the results should be discussed and argued on the basis of relevant prior studies' findings or theories. The discussion should be precise and clear to be understandable by the readers. 



The conclusion reviews the main points of the paper and should not be a replicate of the abstract.  The conclusion should elaborate on the importance of the work (to various parties like policymakers, the general public, and the academia), limitation(s), and suggests applications and extensions.



This section is optional and should be kept as brief as possible. The authors can acknowledge their sponsors or financial support source (if any). 



Where footnotes are used, they should be kept to a minimum and numbered consecutively throughout the text with superscript numbers.



All references and citations should be in line with the APA 6th citation style. To have the full guide to APA 6th edition referencing style, Click Here



Submission of a manuscript implies that the work described has not been published before (except in the form of an abstract or as part of a published lecture, or thesis) and that it is not under consideration for publication elsewhere. All works published by NIJAF are under the terms of the Creative Commons Attribution License. This permits anyone to copy, distribute, transmit and adapt the work provided the original work and source is appropriately cited.


Type of Document

Before submitting any article to NIJAF, authors must make sure that the document file is in MS Word (doc. or doc.x.) format.  




Submit your unpublished article now; Click Here or go to Home Page and follow the available link. 




Note that all opinions in published articles with NIJAF are that of the author(s). NIJAF or the publisher is not responsible for any error(s) that might happen in any published research article.