(ISSN : 0970 – 9029)


Articles submitted without compliance with the editorial requirements will not be accepted. The responsibility for the accuracy of information, facts and other knowledge, references to regulations, citations and proper names, lies with the authors of the publication. The material published in the journal reflects the opinions of the authors, which may not always coincide with the position of the Editorial Board.



The “Journal of Accounting & Finance” is a professional Journal of ‘Research Development Association’ devoted to the analysis and portrayal of Accounting & Finance perspectives. It’s a bi-annual research journal published in March and September every year. It is a refereed international peer-reviewed journal with the review process being double blind. The policy of the journal is to publish papers, articles, reviews etc which provides an objective analysis based on scientific concepts, empirical research and factual data in general and with regard to various operational facets of ‘Accounting & Finance’ in particular.


It aims at promoting objective analysis based on scientific concepts including statistical analysis and fosters discussion on issues that significantly contribute to the ongoing globalization process and verifies the significance of understanding the concepts in accounting and finance from an international context.


The Journal, with its mission to promote thinking on various aspects of accounting and finance, is targeted at academicians, research scholars, practitioners and professionals associated with the field of accounting and finance to promote pragmatic research by disseminating the results of research in all the areas of accounting and finance. The journal thus intends to improve communication between and within the academic and other research communities and those members of financial institutions both private and public, national and international which are responsible for operational and policy decisions.



The journal uses ‘Double Blind Review’ of the manuscripts: Reviewer may see the author details, while identity of reviewers is not disclosed to authors. The reviewers must maintain the confidentiality during reviewing and post review of manuscript. The manuscript work should be evaluated in respective field of expertise and detailed feedback and recommendation should be provided to editors. On average, submitted manuscripts would be reviewed by three independent reviewers. Average time to review and submit recommendation by reviewer for article manuscripts is three weeks.



It’s an ideal home for authors seeking the broadest audience for their most important work. The journal is led by Editors and supported by Editorial Advisory Board of peer reviewers from various reputed universities, research institutes and other reputed Institutes whose depth and experience ensure fair and competent peer review.


  • The journal considers research submissions in several categories. The JAF receives submissions through mail or by post. 

  • When a manuscript is received and confirmed by the JAF, an acknowledgment is sent via e-mail to the corresponding author.

  • In order to avoid confusion regarding correspondence, inquiries, and decisions, the JAF will typically communicate only with those who are designated as corresponding authors during the submission process. 

  • Manuscript submitted and processed for reviewing can't be withdrawn. If authors do not respond to emails for the reviewed and accepted manuscript, then the article will be published by the journal in as such format with a note 'withdrawn by authors' by no response.



The “Journal of Accounting and Finance” follows the best practices in evaluation of contents, processing of manuscripts and publishing thereof. The Journal and Publisher essentially follows the code of conduct defined by Committee on Publication Ethics (COPE) for Journal Editors and Publisher.

The Authors, Reviewers and Editors are expected to adhere and follow the code of conduct on ethical practices defined at the links in the home page.


Each authors who submit (and willing to publish in the journal) the manuscript, should read the ethical guidelines for submission and publication of work in the “Journal of Accounting and Finance. Particularly, manuscript must be plagiarism free.


The journal uses ‘Double Blind Review’ of the manuscripts; the reviewers must maintain the confidentiality during reviewing and post review of manuscript. The manuscript work should be evaluated in respective field of expertise and detailed feedback and recommendation should be provided to editors. The general code of conduct defined in the links should be referred and followed while reviewing and providing feedback.


All the editors should handle the assigned manuscripts by observing fair processing of submissions, editorial independence, confidentiality and rational decision making within stipulated time framework with the feedback obtained from independent reviewer/experts in the field of work covered in respective manuscript. A detailed code of conduct mentioned in the reference documents should be adhered to.


The Publisher “Research Development Association” handles the unethical publishing cases. In cases of alleged or proven scientific misconduct, fraudulent publication or plagiarism, the publisher, in close collaboration with the editors, will take all appropriate measures to clarify the situation and to amend the article in question. This includes the prompt publication of an erratum, clarification or, in the most severe case, the retraction of the affected work.  The publisher, together with the editors, shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred, and under no circumstances encourage such misconduct or knowingly allow such misconduct to take place.

Access to Journal ContentThe publisher is committed to the permanent availability and preservation of scholarly research. The online and digital contents are preserved by the Publisher by maintaining own digital archive and would also ensure accessibility by partnering with other digital archiving organizations. Most of the journal contents are archived in the Print form as well.