Author Guidelines

Authors whose articles are published in ASUPFPB are entitled to one (1) complimentary print copy of the journal issue in which their paper appears. Additional copies may be requested at an extra cost of Four Thousand Naira (₦4,000) per copy, which includes postage. Print copies can be obtained by contacting the Business Editor, Nigerian Journal of Accounting and Finance (ASUPFPB), Department of Accountancy, Faculty of Social and Management Sciences, Modibbo Adama University (MAU), Yola, Adamawa State, Nigeria.

ASUPFPB adheres to a progressive editorial policy that encourages the submission of original research articles, review papers, theoretical analyses, and conceptual papers. Submissions should be well-supported by scientific findings, tables, and graphical illustrations. The editorial and review process for all submitted manuscripts is outlined as follows:

1. Initial Screening: Once a manuscript is submitted for publication consideration, the Editorial Board conducts an initial review to assess its suitability for the journal. Submissions deemed appropriate proceed to the peer review stage.

2. Blind Peer Review: All manuscripts undergo a double-blind peer review process, ensuring that both the authors and reviewers remain anonymous to each other.

3. Expert Review: Each manuscript is reviewed by one or two experts in the relevant field. Reviewers provide written, objective evaluations that clearly indicate whether the paper should be accepted, revised, or rejected.

4. Minor Revisions: If only minor revisions are required, the manuscript is returned to the author(s) for correction. Once the revisions are completed, the updated manuscript is submitted back to the editor for final processing.

5. Major Revisions: If major changes are recommended, the manuscript is returned to the author(s) for substantial revision. After resubmission, the editor may forward the revised version to the original reviewer(s) for reassessment before making a final decision.

6. Submission of Revised Manuscript: After making the necessary corrections, authors must resubmit the revised manuscript to the editor, along with a scanned copy of the payment receipt for the applicable publication fees.

7. Final Decision: The Editorial Board makes the final decision regarding the acceptance and publication of each manuscript.

All manuscripts must be in the English language (Authors should be consistent in the use of words relating to the UK or US English)

The title of the manuscript must be informative, precise, and concise, clearly reflecting the content of the paper. It should not exceed 25 words and must avoid the use of abbreviations.

The full names and institutional affiliations of all authors must be clearly provided. Affiliations should appear directly below the authors’ names. Use a lowercase superscript letter after each author’s name and before the corresponding affiliation to indicate author-institution linkage. Additionally, complete contact details including telephone and/or fax numbers, email addresses, and full postal addresses must be supplied for each author.

A concise abstract of 150 to 300 words (excluding keywords) must be provided. The abstract should clearly summarize the purpose of the research, the scope of the study, the methodology used, key results, main findings, and the conclusion. Following the abstract, include 3 to 5 relevant keywords that reflect the core content of the manuscript.

Graphics should be labelled and be done in MS Word and must be editable.

Tables should be numbered consecutively according to their appearance in each section and must include clear and descriptive headings. Manuscripts that do not adhere to these formatting guidelines may be returned to the authors for necessary revisions before they can be considered for publication.

The introduction should clearly outline the purpose of the study, present relevant background literature, and describe the proposed approach or solution. It should begin broadly to engage readers from a wide range of academic disciplines before narrowing down to the specific focus of the research.

This section should present a critical review of relevant literature, supported by well-structured arguments. Any theoretical framework applied must be clearly stated and directly relevant to the study. Authors should also develop hypotheses grounded in established facts from previous studies and theories, highlighting the relationships between the study variables. Importantly, the literature review should clearly identify and articulate the research gap the study seeks to address.

This section should provide a comprehensive overview of the study design. It should include detailed descriptions of materials or participants, comparisons, interventions, and the types of analysis conducted. Only new procedures should be described in full, while previously published methods should be cited, with important modifications briefly noted.

If your manuscript includes mathematical expressions or equations (e.g., model specifications), and you are using MS Word, please use either the Microsoft Equation Editor or the MathType add-on (available at http://www.mathtype.com). To insert equations, go to Insert | Object | Create New and select Microsoft Equation or MathType Equation. Ensure that the “Float over text” option is not selected. The font size for equations should be set to 10.

The results and discussion section should provide detailed information about the experiment to support the study’s conclusions. Results should be written in the past tense when describing the findings of the authors’ experiments, while previously published findings should be presented in the present tense. The results and discussion can be presented as a combined section or as separate sections. Speculation and in-depth interpretation of the data should not appear in the results section but should be reserved for the discussion. In the discussion, findings should be analyzed and compared with relevant prior studies or theoretical frameworks. The discussion should be precise, clear, and accessible to readers.

The conclusion should summarize the key points of the paper without simply replicating the abstract. It should highlight the significance of the work for various stakeholders, such as policymakers, the general public, and the academic community. Additionally, the conclusion should discuss any limitations of the study and suggest potential applications and areas for future research or extension.

his section is optional and should be kept concise. Authors may use it to acknowledge any sponsors or sources of financial support for the study, if applicable.

Where footnotes are used, they should be kept to a minimum and numbered consecutively throughout the text with superscript numbers.

All references and citations must adhere to the APA 6th Edition citation style. For a complete guide to the APA 6th edition referencing style, Click Here.

Submission of a manuscript implies that the work has not been previously published (except in the form of an abstract, lecture, or thesis) and is not under consideration for publication elsewhere. All works published by NIJAF are licensed under the Creative Commons Attribution License, which allows anyone to copy, distribute, transmit, and adapt the work, provided the original work and source are appropriately cited.

Before submitting any article to ASUPFPB, authors must make sure that the document file is in MS Word (doc. or docx.) format. 

To submit your unpublished article now; Click Here or go to Home Page and follow the available link.

Note that all opinions in published articles with ASUPFPB are that of the author(s). ASUPFPB or the publisher is not responsible for any error(s) that might happen in any published research article.