About the Journal

Aims and Scope

The African Accounting and Finance Journal (AAFJ) provides a platform for original research that addresses African realities while emphasising their global relevance. The journal particularly encourages submissions co-authored with African scholars or that directly engage African data, cases, theories, or policy debates. 

The journal is interdisciplinary in outlook, welcoming contributions that explore the institutional, cultural, regulatory, and socio-economic environments shaping accounting and finance in Africa. Coverage extends across diverse areas, including accounting, auditing, banking, governance, ethics, management, sustainability, taxation, and international business.

Methodologically eclectic, AAFJ encourages studies using a wide range of approaches, from qualitative and quantitative analyses to mixed-methods, survey research, ethnography, qualitative comparative analysis (fsQCA), critical or systematic literature reviews and critical, and interdisciplinary studies. The journal’s content aspires to be relevant and engaging to a broad readership of scholars, practitioners, and policymakers interested in the intersection of African and global accounting and finance practices. To enhance accessibility, abstracts of all published articles are made available in both English and French.

Coverage

The AAFJ recognises the growing importance of accounting and finance in Africa, where business activity continues to expand yet scholarly literature remains limited. By offering broad coverage, AAFJ provides both practitioners and academics with access to the latest theoretical and practical insights, advancing state-of-the-art knowledge in the field. It publishes research across a wide range of themes and methodologies, including but not limited to:

  • Financial Accounting and Reporting: Corporate disclosure practices; IFRS adoption in African economies; integrated and sustainability reporting; narrative disclosure quality; transparency and accountability.
  • Management Accounting and Control: Performance measurement, cost management, budgeting, and decision-making in public and private organisations.
  • Auditing and Assurance: Audit quality, regulation, ethics, and the role of auditing in strengthening accountability.
  • Corporate Governance and Accountability: Governance frameworks, board dynamics, ownership structures, and their impact on development.
  • Finance and Capital Markets: Banking, financial intermediation, fintech, stock market development, capital flows, risk management, and financial inclusion.
  • Public Finance and Taxation: Fiscal sustainability, corporate tax, transfer pricing, taxation of the digital economy, and public debt in Africa.
  • Corporate Finance and Financial Management: Capital structure, financing strategies, mergers and acquisitions, and dividend policy.
  • Public Sector and Non-profit Accounting: Governmental accounting reforms, transparency in resource management, NGO accountability, and public financial management.
  • Sustainability, ESG, and Development: Climate finance, the Sustainable Development Goals (SDGs), ESG reporting, and links between sustainability and financial performance.
  • Comparative and International Perspectives: Cross-country studies within Africa and between Africa and other regions; applicability of accounting and finance theories across contexts.
  • Emerging Issues: Digitalisation, artificial intelligence, big data, cryptocurrency, and other innovations shaping the future of accounting and finance in Africa.

 

ISSN 2683-6599