Journal of Governmental & Nonprofit Accounting

The Journal of Governmental & Nonprofit Accounting (JOGNA)is the academic journal of the American Accounting Association’s Government and Nonprofit Section. JOGNA's objectives are to promote, publish, and build the community of those conducting research in governmental and nonprofit accounting, and to create new knowledge in this field.

To this end, the role of the editorial board is to identify promising manuscripts and to advise and support authors of these manuscripts toward publication.

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

Submission and Review Process
The manuscript submission/review process is completed online using the American Accounting Association online submission and peer review system at:

The nonrefundable submission fee in U.S. funds is $70 for members of the AAA Government and Nonprofit Section and $100 for nonmembers of the AAA Government and Nonprofit Section, payable online by credit card (VISA or MasterCard only). The payment form is available online at: 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

Submitted manuscripts should be original research not previously published and not under consideration at another journal. After screening by the editorial board for suitability, submissions will be reviewed by qualified reviewers under the direction of the editor. Revisions not resubmitted within 12 months from notification will be considered new submissions. JOGNA is an online journal. Accepted articles will be published (posted online) shortly after their acceptance.


Journal of Governmental & Nonprofit Accounting Editorial Board

Vaughan S. Radcliffe
Western University

Christopher T. Edmonds
The University of Alabama

Randal J. Elder
Syracuse University

Nancy Chun Feng
Suffolk University

Mary L. Fischer
The University of Texas at Tyler

Dana A. Forgione
The University of Texas at San Antonio

Angela K. Gore
The George Washington University

Michael H. Granof
The University of Texas at Austin

Erica E. Harris
Florida International University

Kathryn J. Jervis
University of Rhode Island

Steven J. Kachelmeier
The University of Texas at Austin

Karen A. Kitching
George Mason University

Marlys Lipe
University of South Carolina

Suzanne Lowensohn
The University of Vermont

Dean Michael Mead
Governmental Accounting Standards Board
Rutgers, The State University of New Jersey

Daniel G. Neely
University of Wisconsin–Milwaukee

Lee D. Parker
RMIT University

Linda M. Parsons
The University of Alabama

Terry K. Patton
Midwestern State

Christine M. Petrovits
The College of William & Mary

Catherine A. Plante
University of New Hampshire

Gary J. Previts
Case Western Reserve University

Jacquline L. Reck
University of South Florida

Kevin T. Rich
Loyola Maryland University

Peter Skærbæk
Copenhagen Business School

Mary S. Stone
The University of Alabama

Stefanie L. Tate
University of Massachusetts Lowell

John M. Trussel
The University of Tennessee at Chattanooga

Thomas E. Vermeer
University of Delaware

Gregory B. Waymire
Emory University

Tammy R. Waymire
Middle Tennessee State University

Robert J. Yetman
University of California, Davis

Jean X. Zhang
Virginia Commonwealth University

Jerold L. Zimmerman
University of Rochester