Journal of Governmental & Nonprofit Accounting (JOGNA) is published by the Government and Nonprofit (GNP) Section of the American Accounting Association. To promote timely, widespread dissemination of ideas to the academic and practice communities, the journal is published online.

The purpose of JOGNA is to stimulate and report premier-quality research on a wide range of governmental and nonprofit accounting issues. The journal is interdisciplinary in scope and welcomes a broad array of research traditions and approaches.

Appropriate topics for the journal include, but are not limited to:

  • Financial reporting by Governmental and Nonprofit Organizations

  • Governance practices in Governmental and Nonprofit Organizations

  • Audit markets for Governmental and Nonprofit Organizations

  • Financing Governmental and Nonprofit enterprises

  • Budgeting and financial management in Governmental and Nonprofit Organizations

  • Evaluating charitable organizations

  • Performance audits

  • State oversight of local governments

  • The role of accounting in political markets

  • The use of accounting information in markets for philanthropic resources

  • Financial and nonfinancial performance metrics in Governmental and Nonprofit Organizations

  • Compensation in Public Sector and Nonprofit Organizations

  • Regulation of reporting requirements for Governmental and Nonprofit Organizations

  • Federal Accounting Standards

  • Evaluating the public policy objectives, consequences, and performance of Governmental and Nonprofit Organizations

  • Government Auditing Standards

  • Government Cost Accounting Standards and the CASB

Appropriate methodologies include, but are not limited to:

  • Empirical studies using archival data

  • Laboratory studies

  • Theory-based analysis

  • Case studies

  • Ethnography and field research

  • Accounting history

The following guidelines should be followed for submitting manuscripts:

  1. New and Revised manuscripts are submitted using the Manuscript Submission and Peer Review System, at http://jogna.allentrack.net. The site contains detailed instructions regarding the preparation of files for submission. To ensure anonymous review, the title page is submitted as a separate file from the manuscript text.

  2. Manuscripts under consideration by another journal or other publisher should not be submitted. The submitting author will be asked to verify this during the web-based submission process.

  3. For manuscripts that report on field surveys or experiments: Please ensure that reporting descriptive statistics, models, and tests of hypotheses is complete. For experimental papers, this would generally include : (1) reporting standard deviation and cell sizes in any tables of means; (2) including degrees of freedom along with any reported test statistics that have degrees of freedom, whether in the tables, footnotes, or text; and (3) ensuring ANOVA, MANOVA, ANCOVA, etc. tables are complete, including all estimated terms, including the error term, along with the associated degrees of freedom. Note that if test statistics and associated degrees of freedom are reported in the tables, then authors need not repeat this material in the text. For example, authors could provide only the p-values for effects (tests) of interest in the text, if desired. If the additional documentation (e.g., questionnaire, case, interview schedule) is sent as a separate file, then all information that might identify the author(s) must be deleted from the instrument.

  4. Manuscripts that report experiments utilizing human subjects must verify approval by the institution at which the experiment took place. Notation of approval should be made within the manuscript. In addition, the submitting author will be asked to verify approval during the web-based submission process.

  5. Authors are responsible for recognizing and disclosing any conflict of interest that could be perceived to bias their work. Conflict of interest disclosures include, but are not limited to, grants or research funding, employment, affiliations, honoraria, stock options/ownership, royalties, consultancies, inventions, and patents. Authors will be asked to provide any potential conflicts of interest during manuscript submission.

  6. The nonrefundable submission fee of $70 .00 for GNP members and $100.00 for non-members is payable by credit card (VISA, MasterCard, or American Express only). The payment form is available online at: http://aaahq.org/AAA-Journals/JOGNA /Payment. If you are unable to pay by credit card or have any questions, please contact the AAA Member Services Team at (941) 921-7747 or info@aaahq.org.

  7. Revisions should be submitted within 12 months from the request, otherwise they will be considered new submissions.

The review process consists of the following:

  1. The editor reviews the submitted manuscript for proper format and consistency with the mission of the journal. The author(s) is notified if the manuscript is deemed inappropriate for further consideration.

  2. Manuscripts that pass the initial review are sent to an associate editor and a minimum of two reviewers for formal review.

  3. The editor evaluates comments and recommendations of the reviewers and the associate editor and informs the author(s) of the decision regarding the publication of the manuscript (reject, accept, or revise/resubmit). The editor's decision and comments, without identifying information, are forwarded to the associate editor and reviewers.

  4. Requested revisions are returned to the same reviewers. In addition to the revised manuscript, the author(s) should submit responses to the reviewer comments that restate the comments and identify how and where the comment is addressed in the revision.

  5. The process will continue as described above until a final publication decision is made.

  6. Consistent with our Publications Ethics policy on plagiarism (for the full version, please see: http://aaahq.org/Portals/0/documents/about/Policies&ProceduresManual/Plagiarism Policy.pdf), all articles are automatically processed through CrossCheck prior to publication to identify text taken from published and unpublished works, print or digital, that is not properly cited or quoted.

The review, as outlined above, is an overview of the actual process. The editor may, in some circumstances, vary this process at his or her discretion. Through its constructive and responsive editorial procedures, the journal aims to render research efforts relevant and rewarding for all concerned.