African Journal of Accounting Auditing and Finance

Scope & Guideline

Illuminating best practices in auditing and finance.

Introduction

Immerse yourself in the scholarly insights of African Journal of Accounting Auditing and Finance with our comprehensive guidelines detailing its aims and scope. This page is your resource for understanding the journal's thematic priorities. Stay abreast of trending topics currently drawing significant attention and explore declining topics for a full picture of evolving interests. Our selection of highly cited topics and recent high-impact papers is curated within these guidelines to enhance your research impact.
LanguageEnglish
ISSN2046-8083
PublisherINDERSCIENCE ENTERPRISES LTD
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationAFR J ACCOUNT AUDIT / Afr. J. Account. Audit. Financ.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressWORLD TRADE CENTER BLDG, 29 ROUTE DE PRE-BOIS, CASE POSTALE 856, CH-1215 GENEVA, SWITZERLAND

Aims and Scopes

The African Journal of Accounting Auditing and Finance aims to contribute to the understanding of various financial practices and their implications within the African context. The journal focuses on the intersection of accounting, auditing, finance, and economic development, particularly how these fields interact with emerging trends in technology and governance.
  1. Financial Performance Analysis:
    The journal publishes research on factors influencing financial performance across various sectors, including the banking and manufacturing industries, highlighting empirical studies that measure performance indicators.
  2. Corporate Governance and Ethics:
    A significant focus is placed on corporate governance structures, ethical considerations in accounting, and the role of various stakeholders, aiming to enhance understanding of governance practices in African firms.
  3. Impact of Regulations and Standards:
    The journal examines the implications of international financial reporting standards (IFRS) and local regulations on performance and compliance within different African countries, providing insights into regulatory effectiveness.
  4. Role of Technology in Finance:
    Research on fintech developments and the integration of technology in financial services is a core area, reflecting the growing importance of digital solutions in enhancing financial inclusion and service delivery.
  5. Sector-specific Studies:
    The journal features sector-wise analyses that delve into specific industries, such as banking, SMEs, and microfinance, to understand the unique financial challenges and opportunities within these sectors.
Recent publications in the African Journal of Accounting Auditing and Finance indicate a shift towards several emerging themes that reflect contemporary challenges and innovations in the financial sector. These trends are crucial for understanding the evolving landscape of accounting and finance in Africa.
  1. Fintech Regulation and Development:
    There is a growing emphasis on the regulation and development of fintech in Africa, reflecting the rapid advancement of technology in financial services and its implications for economic growth and financial inclusion.
  2. Impact of COVID-19:
    Research focusing on the impact of the COVID-19 pandemic on various financial aspects, including digital financial services and enterprise management, has surged, highlighting the pandemic's transformative effect on the financial landscape.
  3. Capital Structure Decisions in SMEs:
    An increasing trend towards examining capital structure decisions specifically in small and medium enterprises (SMEs) indicates a recognition of their critical role in economic development and the need for tailored financial strategies.
  4. Corporate Governance During Transitions:
    Studies exploring corporate governance in the context of political and economic transitions, particularly in North Africa, are emerging, emphasizing the importance of governance in fostering stability and growth.
  5. Intellectual Capital and Financial Performance:
    An upsurge in research investigating the relationship between intellectual capital and financial performance demonstrates a growing interest in intangible assets and their role in enhancing organizational success.

Declining or Waning

While the journal has consistently addressed various themes, certain areas have seen a decline in prominence over recent years. These waning themes reflect shifting priorities in research focus and emerging challenges in the financial landscape.
  1. Microfinance Institutions:
    Research on microfinance institutions, once a prominent theme, has decreased, possibly due to a shift towards larger financial systems and the exploration of more diverse financial inclusion strategies.
  2. Corporate Social Responsibility (CSR):
    Studies focusing on CSR practices, particularly in the context of multinational corporations, have become less frequent, indicating a possible waning interest in this area compared to more pressing financial performance metrics.
  3. Demographic Factors in Finance:
    The exploration of demographic influences on financial decision-making and ethical dilemmas has diminished, suggesting a shift towards broader economic and technological factors affecting finance.

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