South African Journal of Accounting Research
Aims & Scope
The South African Journal of Accounting Research (SAJAR) publishes peer-reviewed original research papers, notes and commentaries that address issues relevant to accounting academics and professional accountants in Southern Africa and elsewhere. This includes areas of interest in the study and practice in financial accounting, auditing, taxation, financial management, management accounting, finance, ethics and information systems. Research papers should be analytical and make a contribution to knowledge in the field. They may be empirically based (including survey and case study methods) or review and theoretically based. Notes and commentaries should meet all the criteria for good quality research, however their interest and topicality may compensate for the research problem being less rigorously pursued. Notes and commentaries would typically be shorter than research papers.
To provide a balanced presentation contributions are welcomed from the fields mentioned above, and from related areas, such as environmental accounting, corporate law, corporate governance, and accounting education. These fields may be approached from a wide variety of perspectives such as the behavioural, technological, institutional, organisational, regulatory, societal, educational, or environmental. Manuscripts that pass the initial screening will be sent for evaluation based on the double blind peer-review procedure.
Graham Terry – The South African Institute of Chartered Accountants (Acting)
Enrico Uliana – University of Cape Town
Charl Kocks – Ratings Afrika
Minga Negash – Metropolitan State College of Denver and University of the Witwatersrand Jeffrey Rowlands - Nelson Mandela Metropolitan University
Lesley Stainbank - University of KwaZulu-Natal
Laine Katzin – Independent Regulatory Board for Auditors
Willem Lotter – Cape Peninsula University of Technology and Southern African Accounting Association
Volume 31, Issue 2, 2017
The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962
A critical analysis of whether research activities performed by universities fall within the meaning and scope of the term ‘educational services’ as intended by section 12(h) of the Value-Added Tax Act No. 89 of 1991
Instructions for Authors
South African Journal of Accounting Research is an international, peer-reviewed journal publishing high-quality, original research. All submitted manuscripts are subject to initial appraisal by the Editor, and, if found suitable for further consideration, to peer review by independent, anonymous expert referees. All peer review is double blind and submission is via email.
Authors should submit their manuscripts by e-mail to email@example.com
The above instructions must be adhered to for resubmission.
Further author information can be found here.