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 32, Issue 1, 2018


Fair value accounting by listed South African companies in the non-financial sector
Author(s): M. H.Y. RazakSchool of Accounting, Economics and Finance, South Africa, L. J. StainbankSchool of Accounting, Economics and Finance, South Africa
Pages: 1–24
An investigation into the normal tax implications of a carried interest in South Africa
Author(s): Ellané van WykDepartment of Accounting, South Africa, Tertius TroostMazars, South Africa
Pages: 25–45
Share-based incentives for South African CEOs: Trends 2002−2015
Author(s): Gretha SteenkampSchool of Accountancy, South Africa, Nicolene WessonBusiness School, South Africa
Pages: 46–70
A liabilities approach to the likelihood of liquidation in business rescue
Author(s): Wesley Rosslyn-SmithDepartment of Business Management, South Africa, Marius PretoriusDepartment of Business Management, South Africa
Pages: 88–107


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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