About CNAJ

The Certified National Accountant Journal (CNAJ) is a quarterly publication of the Association of National Accountants Of Nigeria (ANAN). This journal is a critical professional mouth piece open to the teeming population of our members and the entire Accounting professional bodies for learning and re-learning, researches, contributions to professional and other contemporary issues regarding our profession.

The editorial board invites unpublished, original, empirical, professional and high-Quality research work written in English from interested and related scholars, researcher’s and practitioners for publication on quarterly basis. The research areas of the papers for publication include among others: Current Challenges and Emerging issues in the Accounting Profession, Financial Accounting and Reporting, Forensic Accounting and Internal Control System, Cost and Management Accounting and Management Information System. Financial Management and Control. Energy Finance and Renewable Energy. Taxation, Tax policy and implementation. Corporate Governance and Economic Development, Corporate Social Responsibility and Financial Reporting, Accounting Theory and Disclosure. Electronic Accounting, Environmental, Petroleum and Solid Minerals Accounting, human Resource Accounting. Public Sector Accounting and Reporting. Budgeting System and Implementation Crisis, Contemporary Issues in Accounting. Auditing and Accounting Standards and Institutions. Accounting Ethics, the positionof IFRS in the Nigerian Accounting Practice, Financial Reporting and the Nigerian Financial Regulations and any other Accounting related areas.

OPEN ACCESS STATEMENT

CNAJ is an open access journal. Therefore, all contents are freely available without charge to the users. Users are allowed to read, download, copy, distribute, print, search or link to the Full text of the article or use them for any other lawful purpose without asking prior permission from the publisher or author.