South African Journal of Accounting Research | National Inquiry Services Centre

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 38, Issue 2, 2024


Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa
Author(s): E. Louw University of Pretoria, South Africa , J. H. Hall University of Pretoria, South Africa , L. M. Brümmer University of Pretoria, South Africa
Pages: 91–112
The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country
Author(s): Ahmed S. Abdelwahed Cairo University, Egypt , Ahmad A. Abu-Musa Tanta University, Egypt , Hosam Moubarak Alexandria University, Egypt , Hebatallah A. Badawy Egypt-Japan University of Science and Technology, Egypt
Pages: 113–145
The impact of sustainable investment on firm performance in South Africa
Author(s): Vongani V. Masongweni University of Johannesburg, South Africa , Beatrice D. Simo-Kengne University of Johannesburg, South Africa
Pages: 146–173
Turnaround for municipal distress resolution: An audit outcomes approach
Author(s): Mariska McKenzie University of Johannesburg, South Africa , Ben Marx University of Johannesburg, South Africa
Pages: 174–208


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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