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Editorial Policy


The Dividends national Association of Certified Public Accountants (CPAs) in Education (nACPAE) Journal of Accounting Research or “The Dividends” is the official research publication of nACPAE. Editorial control and supervision is the sole and mandated responsibility of the Editorial Board. It is a peer reviewed (blind) journal. All research manuscripts submitted for publication are subjected to review by the Editorial Board and external peer and independent evaluators for sufficiency and appropriateness of research framework, research method, theoretical and practical contributions, and research style. Ethical issues concerning research participants, conflict of interest, confidentiality, and academic honesty are also thoughtfully considered.


Objectives and Scope

The objective of the “The Dividends” is to publish high quality qualitative and quantitative research manuscripts in terms of novelty, contribution, style, and intellectual integrity in the areas of: (1) financial accounting and reporting; (2) management accounting; (3) accountancy education; (4) auditing, assurance, and information technology; and (5) business regulations. Aiming to publish once a year, its goal is to publish peer reviewed research manuscripts that were presented in conferences organized by nACPAE. But moving forward, we are opening the journal to accepting research manuscripts from other sources.



The subscription rate is PhP400 annually (one issue). Subscription queries and orders should be sent and placed via email to the Editor-in-Chief at cc Check payments must be made to “National Association of CPAs in Education, Inc.” and may be deposited to BPI Current Account No. 1581-0018-66.



Copyright © 2020 by nACPAE


All rights reserved. No part of this publication may be reproduced, stored, and transmitted – physically or digitally – without written permission from the copyright owner.



Published by the national Association of Certified Public Accountants in Education (nACPAE)

PICPA Building, 700 Shaw Blvd., 

1552 Mandaluyong City, Philippines

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