About Ledger | The Salford Journal of Accounting and Finance
Ledger | The Salford Journal of Accounting and Finance is an open access, peer-reviewed academic journal hosted by University of Salford. The journal aims to provide an outlet aimed specifically at supporting emerging researchers and practitioners, including students and early career academics, to publish and disseminate their scholarly research and applied insights.
The journal has a wide scope to encompass the full range of topics across the diverse field of accounting and finance, including (but not limited to):
- Financial reporting
- Corporate finance
- Auditing
- Taxation
- Management accounting
- Public sector finance
- Performance management
- Financial markets
- Microfinance
- Development Finance
- Associated topics such as FinTech
We also welcome interdisciplinary studies that connect accounting and finance with fields such as technology, education, sustainability, and policy. We publish empirical research, theoretical studies, critical reviews, and case studies. The journal is accepting submissions now and there is no cost to either submit work or for subsequent publication.
Volume 1 • Issue 1 • Aspects of finance
Introduction
Articles
The role of return on assets (ROA) in bank profitability: A case study of Ghana Commercial Bank
Derrick Incoom and Charles Nimoh
2025-04-08 Volume 1 • Issue 1 • Aspects of finance
A study of the impact of work placements and social background on graduate outcomes within Salford Business School
Geoffrey Evans
2025-04-10 Volume 1 • Issue 1 • Aspects of finance • 12-52
The effects of financial literacy on investors in the UK stock market
M Zeeshan
2026-02-05 Volume 1 • Issue 1 • Aspects of finance
FinTech Usage and Money Laundering Exposure - A Deep Dive Analysis
Nafisa Usman, Marie Griffith and Ashraful Alam
2026-02-24 Volume 1 • Issue 1 • Aspects of finance