South African Journal of Accounting Research

ISSN: 1029-1954 (Print)
            2376-3981 (Online)
Publication frequency: 3 issues per year

1.1 (2022) Impact Factor
0.9 (2022) 5 year IF

2.3 (2022) CiteScore (Scopus)
0.794 (2022) SNIP
0.292 (2022) SJR

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 anonymized peer-review procedure.



Jeff Rowlands

Thomas Wixley

Graham Terry

Governing Board:

Bernard Agulhas, of The Independent Regulatory Board for Auditors

Herman Bosman, of Bosman Consulting

Charl Kocks, of Ratings Afrika (chair)

Willem Lötter, of Cape Peninsula University of Technology

Minga Negash, of University of the Witwatersrand, and Metropolitan State University of Denver

Mandi Olivier, of The SA Institute of Chartered Accountants

Lesley Stainbank, of University of KwaZulu-Natal

Alex van der Watt, independent consultant

Roshelle Ramfol, of Durban University of Technology

Tankiso Moloi, of University of Johannesburg

Elmarie Papageorgiou, of University of Witwatersrand

Editorial Executive:

Soon Nel, of Stellenbosch University (Editor-in-Chief) 

Ilse Lubbe, of University of Cape Town (Associate Editor) 

Phillip de Jager, of University of Cape Town (Associate Editor) 

Lilla Stack, of Rhodes University (Associate Editor) 

Lourens Erasmus, of University of South Africa (Associate Editor) 

Nerine Stegmann, of University of Johannesburg (Associate Editor)

Latest Issue

Volume 37, Issue 3, 2023

Research Article

Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study
Author(s): Nurul Aisyah Rachmawati Universitas Trilogi, Indonesia , Sidharta Utama University of Indonesia, Indonesia , Dwi Martani University of Indonesia, Indonesia , Ratna Wardhani University of Indonesia, Indonesia
Pages: 161–176
Critical thinking: Stakeholder expectations and challenges for Accountancy educators
Author(s): E. A. J. Terblanche University of South Africa, South Africa , C. C. Shuttleworth University of South Africa, South Africa , A. A. van Rooyen University of South Africa, South Africa , R. N. Masela University of South Africa, South Africa
Pages: 225–244


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 anonymized and submission is via email. 

This journal uses the Electronic Copyright System (ECS) and emails with the link to confirm the authors copyright requirements will be sent separately when their article enters production.

Further author information can be found here.  



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