Peer-Reviewed Scholarly Publication of the Department of Accounting, Faculty of Social and Management Sciences, Air Force Institute of Technology (AFIT), Kaduna, Nigeria.
Quest for Excellence
Department of Accounting
Faculty of Social and Management Sciences,
Air Force Institute of Technology (AFIT), Kaduna
The AFIT Journal of Accounting Research (AFIT-JAR) is the flagship peer-reviewed scholarly outlet of the Department of Accounting, Faculty of Social and Management Sciences, Air Force Institute of Technology (AFIT), Kaduna, Nigeria.
Guided by the Institute’s enduring ethos—"Quest for Excellence"—AFIT-JAR is dedicated to advancing rigorous empirical, theoretical, methodological, and policy-relevant scholarship across accounting, finance, auditing, taxation, and public sector fiscal governance.
The journal provides an authoritative platform for academics, doctoral researchers, public sector financial administrators, defense resource managers, and accounting practitioners in Nigeria and internationally to disseminate high-impact findings that inform regulatory policy and organizational practice.
2971-6667
100% Online OJS
English
While afitjar.org.ng serves as the official institutional overview gateway, the entire submission, double-blind peer review, and publishing workflow is conducted electronically on our dedicated OJS subdomain—requiring no physical hard copies or spiral-bound manuscripts:
AFIT-JAR welcomes original empirical studies, theoretical contributions, and rigorous policy evaluations across six interconnected pillars of accounting and financial scholarship:
International Financial Reporting Standards (IFRS), International Public Sector Accounting Standards (IPSAS), earnings quality, financial statement analysis, fair value measurement, and capital market disclosures.
External and internal audit quality, statutory assurance, fraud prevention and detection, forensic investigation methodologies, internal control systems, and risk-based auditing.
Public financial management (PFM), government budgeting and expenditure control, public procurement accountability, defense and institutional resource management, and fiscal transparency.
Tax compliance behavior, tax policy reforms, digital economy taxation, transfer pricing, fiscal federalism, and domestic revenue mobilization strategies.
Strategic cost management, performance measurement systems, capital budgeting, corporate finance, working capital optimization, and value-based management.
Board dynamics, audit committee oversight, Environmental, Social, and Governance (ESG) reporting, ISSB sustainability standards, and digital Accounting Information Systems (AIS).
AFIT-JAR upholds rigorous editorial governance and international best practices in academic publishing to guarantee credibility, transparency, and scholarly permanence.
All submitted manuscripts undergo preliminary editorial desk screening for scope alignment and academic quality, followed by rigorous online double-blind evaluation via OJS by at least two independent subject-matter referees. Reviewer and author identities remain strictly confidential throughout the review lifecycle.
AFIT-JAR is committed to the principle that making research freely available to the public supports a greater global exchange of knowledge. All published articles are immediately accessible without subscription barriers on journal.afitjar.org.ng under Creative Commons licensing.
The journal adheres strictly to ethical standards aligned with the Committee on Publication Ethics (COPE). Every submission undergoes mandatory similarity detection screening. Manuscripts exhibiting plagiarism, data fabrication, duplicate submission, or undisclosed conflicts of interest are summarily rejected.
Powered by Public Knowledge Project’s Open Journal Systems (OJS), AFIT-JAR maintains standardized scholarly metadata, OAI-PMH harvesting compatibility, and long-term digital preservation protocols to ensure seamless discoverability across academic search engines and repositories.
All manuscript submissions and peer reviews are handled electronically through our OJS portal at journal.afitjar.org.ng—no printed or spiral-bound copies are required.
Format your manuscript in Microsoft Word according to AFIT-JAR’s layout, APA 7th referencing, and anonymization requirements.
Create an author profile and upload your digital manuscript files directly at journal.afitjar.org.ng.
Following desk and similarity checks, anonymized files are evaluated online by two independent domain reviewers.
Accepted manuscripts undergo copyediting, typesetting, and open-access publication on the OJS portal.
.doc or .docx) using Times New Roman, 12-point font, 1.5 line spacing, and 1-inch (2.54 cm) margins on all sides.
Confirm that your digital manuscript satisfies AFIT-JAR’s screening checklist before uploading to the OJS portal:
Opens https://journal.afitjar.org.ng