South African Journal of Accounting Research

ISSN: 1029-1954 (Print)
            2376-3981 (Online)
Publication frequency: 2 issues per year

Accredited with the DHET (SAPSE)

Published in association with IRBA, SAAA and SAICA

Co-published with RoutledgeClick here for Open Access options on this journal


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

Editorial Board

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


Latest Issue

Volume 31, Issue 3, 2017


Public sector inefficiencies: Are we addressing the root causes?
Author(s): David FourieSchool of Public Management and Administration,, Wayne PoggenpoelFaculty of Economic and Management Sciences, South Africa
Pages: 169–180
Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee
Author(s): E van WykSchool of Accountancy, Faculty of Economic and Management Sciences,, M TerblancheDucharme Consulting, South Africa
Pages: 181–192
Towards a new model to benchmark firms’ operating efficiency: A data envelopment analysis approach
Author(s): Merwe OberholzerAccounting Sciences, South Africa, Dawie MongAccounting Sciences, South Africa, Jan van RomburghAccounting Sciences, South Africa
Pages: 223–239


Instructions for Authors

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Author FAQ


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
The above instructions must be adhered to for resubmission.

Further author information can be found here.  



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