Message from the Editorial Board

Dear Esteemed Scholars, Researchers, and Contributors,

It is with great pleasure that we present this latest edition of the Bayero International Journal of Accounting Research (BIJAR)—a peer-reviewed academic journal of the Department of Accounting, Bayero University, Kano. This edition is a reflection of our continued commitment to advancing knowledge in Accounting, Auditing, Finance, Taxation, Forensic Accounting, Information Systems, and related fields.

A New Era of Academic Excellence

The BIJAR digital transformation initiative, supported by Bayero University Kano Accounting Department Digital Solutions (BUKADS), marks a significant milestone in scholarly research. The shift from print to digital enhances accessibility, global reach, and research impact, ensuring that valuable academic contributions from our faculty and researchers are widely disseminated and recognized.

This edition features thirteen meticulously selected research articles, a testament to the confidence and trust scholars place in BIJAR as a reputable publication. As a bi-annual journal, released in June and December, we remain dedicated to fostering intellectual discourse and bridging the gap between academia and industry.

Acknowledgment and Appreciation

The Editorial Board extends its profound gratitude to all contributors, reviewers, and scholars who have made this publication possible. Special appreciation goes to the Department of Accounting, Bayero University Kano, our faculty, research coordinators, and digital transformation teams for their unwavering support.

We also acknowledge the invaluable efforts of our editorial advisors and peer reviewers, whose meticulous work upholds the highest academic standards. To our readers and contributors, your engagement is vital, and we encourage your continued scholarly participation.

Guidance for Submission of Articles

BIJAR welcomes original, unpublished research articles that align with the journal’s aims and scope. Authors should ensure compliance with copyright laws before submission.

Manuscript Guidelines

• Abstract: A concise summary (max 300 words) highlighting objectives, methodology, findings, and recommendations.

• Introduction: Clear background, problem statement, objectives, and scope.

• Conceptual Framework & Literature Review: Comprehensive review with proper citations.

• Methodology: Detailed description of research methods, sampling techniques, and data analysis.

• Results & Discussion: Clear and well-structured presentation of findings.

• Conclusions & Recommendations: Summary of findings and practical suggestions.

• Referencing: Harvard referencing style for in-text citations and reference lists.

• Tables & Figures: Numbered, properly labeled, and formatted.

Assessment and Publication Fees

• Assessment Fee: ₦5,000 (to accompany manuscript submission).

• Publication Fee: ₦45,000 (payable upon acceptance for publication).

Submission of Articles

Authors should submit a soft copy of their manuscript through
Bayero International Journal of Accounting Research (BIJAR)
Department of Accounting, Bayero University Kano, Nigeria
🌐 www.bukaccountingjournal.com
or BUKADS Android App

A Call to Scholars

We invite researchers and scholars to contribute to future editions, share insights, and engage with BIJAR’s mission of academic excellence and knowledge dissemination. Your continued support is invaluable in shaping a globally recognized accounting research platform.

Prof. Ishaq Alhaji Samaila
Editor-in-Chief
Department of Accounting, Bayero University Kano