Editorial

Abstract

Dear Readers; welcome to the 2nd special issue of the African Accounting and Finance Journal!

The six papers in this special edition are among the top five papers that won the award of the call for research initiatives in Africa. The paper selection process was consistent with the Memorandum of Understanding (MOU) signed between African Accounting and Finance Association (AAFA) and Pan African Federation of Accountants (PAFA). Out of the five papers, the authors of the top three papers were sponsored to present their papers at the African Congress of Accountants (ACOA) in Morocco June 2019. Contemporaneously, the papers’ authors were mentored in the production of papers to the current published standard by Professors: Venancio Tauringana, Teerooven Soobaroyen and Stephen K. Nkundabanyanga. The process was sponsored by World Bank Group.

The papers in this issue address pertinent issues of portfolio managers’ inertia towards published information, sustainable development goals, IFRS/IPSAS adoption and disclosure/reporting quality. Looking ahead, research on accounting and finance in
Africa is still in its infancy. What is known is patchy. Thus, in general, the African terrain, offers scholars a minefield of untapped research opportunities with regard to the nature and character of accounting and finance in Africa.

African Accounting and Finance Journal (AAFJ) is, of course, the official Journal of the African Accounting and Finance Association. Producing it is one of the main activities that the Association undertakes. All papers in this special issue, as in all other issues to come, (will) have in common that they investigate an aspect of accounting and finance – and one feature of accounting and finance is that it is a very wide and a very interdisciplinary field spanning (perhaps significantly) to economics and sustainable development. With that I leave you to read the papers, hoping that they will inspire you to read and act and to contribute to future editions.

Prof. Stephen K. Nkundabanyanga (Ph.D.)
Editor