JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.