Scope of the Journal: The Bombay Chartered Accountants Journal (BCAJ) is one of the oldest independent professional journals for Chartered Accountants.

It covers topic of interest to Chartered Accountants – from the journal’s traditional emphasis on accountancy, tax, audit as well the fields of allied laws, technology, practice management and ethics. BCAJ is read by professionals, academics and students.

Originality and Publication Ethics: By submitting your material to the journal for publication it is understood that it is original unpublished work and is not under consideration elsewhere. Generally BCAJ does not publish material which is published elsewhere in print or digital form. Any material once published in BCAJ should not be published elsewhere without acknowledging its prior publication in BCAJ.

Authors should observe high standards with respect to publication ethics. Falsification or fabrication of information, plagiarism, including duplicate publication of the authors’ own work without proper citation, and misappropriation of the work are all unacceptable practices. Any cases of ethical misconduct are treated very seriously.

Authorship: All authors listed as authors should have contributed significantly to the writing of the article. (e.g. “ghost writing” is prohibited by the BCAJ).

Peer Review Process: All submissions to the journal are initially reviewed by the Editor and his Associates. At this stage the material may be rejected without peer review if it is felt that they are not relevant or not of high enough priority to the journal or technically not satisfactory. This fast rejection process means that authors are given a quick decision and do not need to wait for the review process. An author may also be requested to amend or rewrite or redraft his material based on the editorial comments to make it more complete, relevant, accurate and useful to the readership.

Materials that are not rejected are sent out for peer review. Based on the feedback from these reviewers and the Editors’ judgment a decision is given on the material.

Material Disclaimer: The opinions expressed in the BCAJ are those of the authors and contributors, and do not necessarily reflect those of the Society, the editors, the editorial board, or the organization to which the authors are affiliated.