• E-mail: editor.afh@hcc.edu.pk
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About Us

Accounting and Finance Horizons is research journal of the most prestigious business and commerce institute, Hailey College of Commerce which is the premier business institute serving the nation and world since 1927. It has produced renowned economists, business tycoons and many professionals who are pride for the institute. Research just like professional education is the core objective of the college. Keeping up its tremendous traditions and to serve humanity with the changing world it has launched a research journal "Accounting And Finance Horizons". This journal is bi-annual journal, and welcomes research from all parts of the world and all fields relevant to business. Accounting And Finance Horizons is Listed in Ulrich's Periodical Directory and Index Copernicus.

Accounting and Finance Horizons is an open access, bi-annual peer-reviewed journal which provides an outlook of research advancements and understandings in the field of business and its all aspects. It publishes articles, case studies and book reviews that consider issues regarding business and all sister fields of business. The journal accepts both conceptual and empirical papers. The prime goal of AFH is to disseminate the ideas and thoughts about business to academicians, researchers, practitioners and all those who can benefit from it. It aims to include paper from all over the world without any discrimination. Papers will be preferred which can be applied at any level and can benefit society.

Focus and Scope

The Accounting and Finance Horizons (AFH) provides an outlook of research advancements and understandings in the field of accounting and finance. It publishes articles, case studies and book reviews that consider issues regarding Accounting and Finance and all sister fields of finance. It includes papers those are interdisciplinary in nature but the major disciplines covered by AFH are:

  • Financial Accounting
  • Financial Reporting
  • Audit and Assurance
  • Taxation
  • Tariffs and Duties
  • Public Sector Accounting (Governmental Accounting)
  • Corporate Auditing & Assurance
  • Public Sector Audit
  • Management Accounting
  • Performance Management
  • Islamic Accounting and Finance
  • Forensic Accounting
  • Corporate Governance
  • Corporate Social Responsibility
  • Public Finance
  • Financial Management
  • Corporate Finance
  • Entrepreneurial Finance

The prime goal of AFH is to disseminate the ideas and thoughts about finance to academicians, researchers, practitioners and all those who can benefit from it. It aims to include paper from all over the world without any discrimination. Papers will be preferred which can be applied at any level and can benefit society.

EDITORIAL TEAM

  • 1

    Patron

    Prof. Dr. Zulfiqar Ahmad

    Hailey College of Commerce, University of the Punjab Lahore, Pakistan

  • 2

    Editor in Chief

    Dr. Hafiz Zafar Ahmad

    Hailey College of Commerce, University of the Punjab Lahore, Pakistan

  • 3

    Associate Editor

    Dr. Ishfaq Ahmed Janjua

    Hailey College of Commerce, University of the Punjab Lahore, Pakistan

  • 4

    Associate Editor

    Dr. Rao Zia ur Rehman

    Hailey College of Commerce, University of the Punjab Lahore, Pakistan

  • 5

    Editorial Assistant

    Mr. Zaheer Abbas

    Hailey College of Commerce, University of the Punjab Lahore, Pakistan

EDITORIAL BOARD

FOREIGN/INTERNATIONAL ADVISORY BOARD

  • Rodney James Alexander Wilson

    Emeritus Professor, Durham University, France

  • Siti Zaleha Binti Abdul Rasid IBS

    Associate Chair, School of Graduate Studies Level 8, Menara Razak, Universiti Teknologi Malaysia Kuala Lumpur

  • Dr. Habib-ur-Rahman

    Unit 16, 132 High Street, Southport, Gold Coast, QLD 4215, Australia.

LOCAL/NATIONAL ADVISORY BOARD

  • Dr. Ahmad Fraz

    Department of Economics and Finance Pakistan Institute of Development Economics (PIDE), Quaid-i-Azam University Campus, Islamabad

  • Dr. Adeel Nasir

    Assistant Professor, Lahore College for Women University, Lahore

  • Dr. Muhammad Jam-e-Kausar Ali Asghar

    Associate Professor, Department of Management Sciences, The University of Lahore, Sargodha

  • Dr. Bilal Latif

    Assistant Professor, National Defence University, Islamabad

Abstracting & Indexing

Plagiarism Policy

In accordance with the guidelines of Higher Education Commission (HEC), Accounting and Finance Horizons (AFH) observes Zero Tolerance to plagiarism (Plagiarism Policy). AFH uses either Turnitin or i Thenticate for all research papers submitted to detect possible plagiarism. If similarity is more than 18%, the paper is returned to the author(s) immediately. AFH follows HEC and COPE guidelines to make the determination whether (or to what extent) plagiarism exists.

If plagiarism or other unethical practices are detected after publishing the paper, editorial board has the authority to correct or retract the paper as HEC’s plagiarism policy (http://www.hec.gov.pk/english/services/faculty/Plagiarism/Pages/default.aspx). All authors are responsible for their content individually and collectively. In extreme cases, Editorial board may decide to consult the institution of author(s).

Self-plagiarism: verbatim or substantial copying of authors’ own published work (or under consideration for publication at some other outlet) effecting originality of current submission is also no acceptable in any way.

Peer Review Process

Peer review process is one of the most important and fundamental components in the publication process. The credibility and reputation of a journal mainly depends on the integrity of peer review process and trust of authors. Accounting and Finance Horizons (AFH) likes to assure the research community that it applies very stringent and rigorous peer review process in order to deliver high quality of content to its widespread readers around the globe. AFH is releasing its 10th volume and likes to move towards higher review standards and strict control over submissions in accordance with the new reduced domain (commerce, business and economics rather than wide domain of all social sciences previously) following the Higher Education Commission of Pakistan (HEC) guidelines. HEC assesses all documentations (including peer review documents) for recognition/accreditation, annual funding and up-gradation of its recognized/accredited journals. Journals not following the peer review and other guidelines of HEC, can also be delisted from HEC recognized/accredited status thus lose their annual financial support from HEC.

Being an HEC recognized/accredited journal, AFH follows peer review guidelines of HEC in true letter and spirit to meet the requirements of annual funding. All papers submitted to AFH undergo a rigorous internal and external review by experts in the relevant area of interest :

Internal Review

Each paper goes through an internal review by a relevant editorial board member to determine whether it is properly formatted, within the scope of AFH and follows the publication ethics. The board member would also consider whether basic protocols of research have been followed in research design/analysis and contribution to the literature. Papers that do not meet the basic requirements are not sent out for external review, and the authors are generally informed within 1 to 2 weeks.

External Review

AFH follows a double-blind review process after a paper screened through the internal review. Authors are requested not to include their personal information in the text of the paper. They are further indicated not to post their papers on any website to prevent their identity to the potential reviewers. While reviewers are also expected to refuse, if they come to know about the identification of author(s) of a paper referred to them for peer review.

External reviewers (1-2) generally comment and suggest on originality, quality of presentation, research design, data/results/conclusions, usefulness of the study and interest to the researchers community. During external review, if reviewers find that the research paper has major flaws that cannot be resolved through major revision, they can recommend to decline the paper.