African Accounting &
Finance Association

African Accounting and Finance Journal (AAFJ)

African Accounting and Finance Journal (AAFJ)

                              (ISSN 2683-6599)

Editorial Board

Editor 

Professor Stephen K. Nkundabanyanga, Makerere University Business School, Makerere University, Kampala, Uganda


Editorial Assistant

Ms. Doreen Musimenta, Makerere University Business School.


Editorial Advisory Board 

Professor Emeritus Trevor Hopper University of Sussex

Professor Charles H. Cho, Schulich School of Business York University, Canada

Professor Venancio Tauringana, University of Southampton, Southampton, UK 

Professor Teerooven Soobaroyen, University of Essex, Essex, UK 

Professor Mathew Tsamenyi, China Europe International Business School (CEIBS), Ghana

Professor Giuseppe Grossi, Nord University (Norway) & Kristianstad University (Sweden)

Professor Hisham Farag, University of Birmingham, UK

Dr. Neema Mori, University of Dar es Salaam Business School, Tanzania

Professor Lesley J. Stainbank - University of KwaZulu-Natal, SA

Dr. Pawan Adhikari Essex University Business School, UK

Professor Lisa Jack, Portsmouth Business School, UK

Professor Musa Mangena, Nottingham Trent University, Nottingham Business School, UK

Dr. Olayinka Moses, School of Accounting and Commercial Law, Victoria University Wellington, New Zealand

Professor Gloria Agyemang, Royal Holloway, University of LondonUK

Professor Phillip De Jager, Department of Finance and Tax, University of Cape Town

Professor Jane Ande, University of Jos, Jos, Nigeria 

Associate Professor Ibrahim Bedi, University of Ghana, Accra, Ghana 

Professor Susela Devi K Suppiah, Sunway University Business School, Malaysia

Lt. Col. Dandre Van Der Merwe, Stellenbosch University, South Africa 

Dr Philippe Lassou, University of Guelph, Canada 

Dr. Gospel Chukwu, Ken Saro-Wiwa Polytechnic, Bori, Nigeria 

Professor Collins Ntim, University of Southampton, UK

Mariaan Roos, Stellenbosch University, South Africa

Dr. Irene Nalukenge, Makerere University Business School, Makerere University, Uganda

Professor Elewechi Okike, International Centre for Research in Accountability and Governance, UK 

Dr. David Mathuva, Strathmore University, Kenya

Professor E.G. Kitindi University of Dar es Salaam Business School, Tanzania

Pr. Alain Kenmogne Simo, Université de Yaoundé II, Cameroon

Dr Kemo Balde, CESAG Business School, Senegal

Professor Joshua Abor, University of Ghana, Ghana

 

Editorial objectives                                                                                  

African Accounting and Finance Journal (AAFJ) aims to publish innovative, straightforward, challenging, thought-provoking articles in the broad business field of Accounting and finance. The journal's content aspires to be relevant and interesting to a wide readership interested in accounting and finance in Africa in particular and generally how the global practices of accounting and finance and related agendas are implicated in the African accounting and finance praxis, which adds to the understanding and discussion of African business accounting and finance and academia worldwide.

 

Editorial scope

African Accounting and Finance Journal (AAFJ) is an accounting and finance journal. The Journal therefore invites articles covering (but not limited to) the key accounting and finance fields. The areas of interest to the journal include (but not limited to): 1) auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting, broadly defined and 2) corporate governance, financial structure, payout policies, corporate restructuring, microfinance, financial contracts, the economics of organizations, the influence of legal structures, general financial management and all other areas of finance, broadly defined.  To serve our readers well, each published paper’s abstract will be in dual language, i.e. English and French, at the Journal’s cost.

 

Topicality

The importance of accounting and finance in Africa is justified by the existence of business and expansion of business and the current dearth of accounting and finance literature on the African experience. African Accounting and Finance Journal broad coverage makes it easy to learn about the latest practical and scholarly thinking; providing accounting and finance practitioners and scholars of the state-of-the-art business knowledge in accounting and finance.

 

 Author Guidelines

 

Fees

There are no submission fees payable to African Accounting and Finance Journal or any other fees of whatever name called payable by an author(s) regarding manuscripts to this Journal.

 

Submit to the journal

Submissions to African Accounting and Finance Journal should currently be made to the Editor at editoraafj@aafassociation.comwho will sanction the review.  We will shortly require that submissions are made online and subjected to a peer review system, once our online submissions portal is up and running. Authors are encouraged to check out for this development. 

 Review process

Manuscripts to African Accounting and Finance Journal (AAFJ) will normally undergo blind reviews of two independent reviewers. Like many other highly regarded Journals’ review processes, the efficiency and effectiveness of the AAFJ editorial review process is critically dependent upon the actions of both the authors submitting papers and the reviewers. The authors have an obligation of preparing research papers to a level suitable for evaluation by independent reviewers. Ideal preparation in this case should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission. We will not encourage the review process to be used as a means of obtaining feedback at early stages of developing the manuscript. AAFJ reviewers and editor(s) are duty-bound to providing helpful and prompt evaluations of submitted research papers based on the significance of their contribution to the accounting and finance field and on the rigor of analysis and presentation, among others. 

 

Copyright

Articles submitted to the journal should not have been published before in their current or substantially similar form, or be under consideration for publication with another journal. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify African Accounting and Finance Association against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of African Accounting and Finance Association unless otherwise agreed. The editor may make use of iThenticate software for checking the originality of submissions received.

 

Third party copyright permissions

Prior to article submission, authors should clear permission to use any content that has not been created by them. Failure to do so may lead to lengthy delays in publication. AAFJ is unable to publish any article which has permissions pending.  The rights AAFJ requires are:

  1. Non-exclusive rights to reproduce the material in the article or book chapter.

  2. Print and electronic rights.

  3. Worldwide English language rights.

  4. To use the material for the life of the work (i.e. there should be no time restrictions on the re-use of material e.g. a one-year licence).

When reproducing tables, figures or excerpts (of more than 250 words) from another source, it is expected that:

  1. Authors obtain the necessary written permission in advance from any third party owners of copyright for the use in print and electronic formats of any of their text, illustrations, graphics, or other material, in their manuscript.  Permission must also be cleared for any minor adaptations of any work not created by them.

  2. If an author adapts significantly any material, the author must inform the copyright holder of the original work.

  3. Authors obtain any proof of consent statements

  4. Authors must always acknowledge the source in figure captions and refer to the source in the reference list.

  5. Authors should not assume that any content which is freely available on the web is free to use.  Authors should check the website for details of the copyright holder to seek permission for re-use.

AAFJ supports the development of, and practical application of consistent ethical standards throughout the scholarly publishing community. Where possible, AAFJ will seek to obtain copyright for the material it publishes, without authors giving up their scholarly rights to reuse the work.

Assigning copyright to AAFJ allows its publishers to:

  • Act on your behalf in instances such as copyright infringement or unauthorised copying

  • Protect your moral rights in cases of plagiarism or unauthorised derivative works

  • Disseminate your work as widely as possible, ensuring your work receives the citations it deserves

If an article is accepted for publication in AAFJ authors will be asked to submit a copyright form.

 

Final submission

Authors should note that proofs are not supplied prior to publication. The manuscript will be considered to be the definitive version of the article. The author must ensure that it is complete, grammatically correct and without spelling or typographical errors. Before submitting, authors should check their submission completeness using the available Article Submission Checklist.

 

Manuscript requirements

Please prepare your manuscript before submission, using the following guidelines:

Format

Article files should be provided in Microsoft Word format. PDF as a sole file type is not accepted, a PDF must be accompanied by the source file. Acceptable figure file types are listed further below.

Article Length

Articles should be between 6000 and 8000 words in length. This includes all text including references and appendices. Please allow 280 words for each figure or table.

Article Title

A title of not more than eight words should be provided.

Author details

All contributing authors’ names should be submitted in a separate file named ‘title page’, and their names arranged in the correct order for publication.

  • Correct email addresses should be supplied for each author

  • The full name of each author must be presented in the exact format they should appear for publication, including or excluding any middle names or initials as required

  • The affiliation of each contributing author should be correct. The affiliation listed should be where they were based at the time that the research for the paper was conducted

Biographies and acknowledgements

Authors who wish to include these items should save them together in the ‘title page’ file. If they are to be included, a brief professional biography of not more than 100 words should be supplied for each named author.

Structured Abstract

Authors must supply a structured abstract in their submission, set out under 4-7 sub-headings:

  • Purpose (mandatory)

  • Design/methodology/approach (mandatory)

  • Findings (mandatory)

  • Research limitations/implications (if applicable)

  • Practical implications (if applicable)

  • Social implications (if applicable)

  • Originality/value (mandatory)

Maximum is 250 words in total (including keywords and article classification, see below)


Authors should avoid the use of personal pronouns within the structured abstract and body of the paper (e.g. "this paper investigates..." is correct, "I investigate..." is incorrect).

Keywords

Authors should provide appropriate and short that encapsulate the principal topics of the. The maximum number of keywords is 12.

Whilst AAFJ will endeavour to use submitted keywords in the published version, all keywords are subject to approval by the Editor and may be replaced by a matching term to ensure consistency.

Article Classification

Authors must categorize their paper as part of the submission process. The category which most closely describes their paper should be selected from the list below.


Research paper. This category covers papers which report on any type of research undertaken by the author(s). The research may involve the construction or testing of a model or framework, action research, testing of data, market research or surveys, empirical, scientific or clinical research.
Viewpoint. Any paper, where content is dependent on the author's opinion and interpretation, should be included in this category; this also includes journalistic pieces.

Technical paper. Describes and evaluates technical products, processes or services.

Conceptual paper. These papers will not be based on research but will develop hypotheses. The papers are likely to be discursive and will cover philosophical discussions and comparative studies of others' work and thinking.

Case study. Case studies describe actual interventions or experiences within organizations. They may well be subjective and will not generally report on research. A description of a legal case or a hypothetical case study used as a teaching exercise would also fit into this category.

Literature review. It is expected that all types of paper cite any relevant literature so this category should only be used if the main purpose of the paper is to annotate and/or critique the literature in a particular subject area. It may be a selective bibliography providing advice on information sources or it may be comprehensive in that the paper's aim is to cover the main contributors to the development of a topic and explore their different views.

General review. This category covers those papers which provide an overview or historical examination of some concept, technique or phenomenon. The papers are likely to be more descriptive or instructional ("how to" papers) than discursive.

Headings

Headings must be concise, with a clear indication of the distinction between the hierarchy of headings


The preferred format is for first level headings to be presented in bold format and subsequent sub-headings to be presented in medium italics.

Notes/Endnotes

Notes or Endnotes should be used only if absolutely necessary and must be identified in the text by consecutive numbers, enclosed in square brackets and listed at the end of the article.

Figures

All Figures (charts, diagrams, line drawings, web pages/screenshots, and photographic images) should be submitted in electronic form. 

All Figures should be of high quality, legible and numbered consecutively with arabic numerals. Graphics may be supplied in colour to facilitate their appearance on the online database.

  • Figures created in MS Word, MS PowerPoint, MS Excel, Illustrator should be supplied in their native formats. Electronic figures created in other applications should be copied from the origination software and pasted into a blank MS Word document or saved and imported into an MS Word document or alternatively create a .pdf file from the origination software.

  • Figures which cannot be supplied as above are acceptable in the standard image formats which are: .pdf, .ai, and .eps. If you are unable to supply graphics in these formats then please ensure they are .tif, .jpeg, or .bmp at a resolution of at least 300dpi and at least 10cm wide.

  • To prepare web pages/screenshots simultaneously press the "Alt" and "Print screen" keys on the keyboard, open a blank Microsoft Word document and simultaneously press "Ctrl" and "V" to paste the image. (Capture all the contents/windows on the computer screen to paste into MS Word, by simultaneously pressing "Ctrl" and "Print screen".)

  • Photographic images should be submitted electronically and of high quality. They should be saved as .tif or .jpeg files at a resolution of at least 300dpi and at least 10cm wide. Digital camera settings should be set at the highest resolution/quality possible.

Tables

Tables should be typed and included in a separate file to the main body of the article. The position of each table should be clearly labelled in the body text of article with corresponding labels being clearly shown in the separate file.

 

Ensure that any superscripts or asterisks are shown next to the relevant items and have corresponding explanations displayed as footnotes to the table, figure or plate.

References

References to other publications must be in Harvard style and carefully checked for completeness, accuracy and consistency. This is very important in an electronic environment because it enables your readers to exploit the Reference Linking facility on the database and link back to the works you have cited through CrossRef.

You should cite publications in the text: (Mukasa, 2006) using the first named author's name or (Mukasa and Ssebaale, 2006) citing both names of two, and (Mukasa et al., 2006), when there are three or more authors. At the end of the paper a reference list in alphabetical order should be supplied:

For books

Surname, Initials (year), Title of Book, Publisher, Place of publication.

e.g. Harrow, R. (2005), No Place to Hide, Simon & Schuster, New York, NY.

For book chapters

Surname, Initials (year), "Chapter title", Editor's Surname, Initials, Title of Book, Publisher, Place of publication, pages.

e.g. Calabrese, F.A. (2005), "The early pathways: theory to practice – a continuum", in Stankosky, M. (Ed.),Creating the Discipline of Knowledge Management, Elsevier, New York, NY, pp. 15-20.

For journals

Surname, Initials (year), "Title of article", Journal Name, volume issue, pages.

e.g. Capizzi, M.T. and Ferguson, R. (2005), "Loyalty trends for the twenty-first century", Journal of Consumer Marketing, Vol. 22 No. 2, pp. 72-80.

For published 
conference proceedings

Surname, Initials (year of publication), "Title of paper", in Surname, Initials (Ed.), Title of published proceeding which may include place and date(s) held, Publisher, Place of publication, Page numbers.

e.g. Jakkilinki, R., Georgievski, M. and Sharda, N. (2007), "Connecting destinations with an ontology-based e-tourism planner", in Information and communication technologies in tourism 2007 proceedings of the international conference in Ljubljana, Slovenia, 2007, Springer-Verlag, Vienna, pp. 12-32.

For unpublished 
conference proceedings

Surname, Initials (year), "Title of paper", paper presented at Name of Conference, date of conference, place of conference, available at: URL if freely available on the internet (accessed date).

e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at:http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007).

For working papers

Surname, Initials (year), "Title of article", working paper [number if available], Institution or organization, Place of organization, date.

e.g. Moizer, P. (2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March.

For encyclopedia entries 
(with no author or editor)

Title of Encyclopedia (year) "Title of entry", volume, edition, Title of Encyclopedia, Publisher, Place of publication, pages.

e.g. Encyclopaedia Britannica (1926) "Psychology of culture contact", Vol. 1, 13th ed., Encyclopaedia Britannica, London and New York, NY, pp. 765-71.


(For authored entries please refer to book chapter guidelines above)

For newspaper 
articles (authored)

Surname, Initials (year), "Article title", Newspaper, date, pages.

e.g. Smith, A. (2008), "Money for old rope", Daily News, 21 January, pp. 1, 3-4.

For newspaper 
articles (non-authored)

Newspaper (year), "Article title", date, pages.

e.g. Daily News (2008), "Small change", 2 February, p. 7.

For archival or other unpublished sources

Surname, Initials, (year), "Title of document", Unpublished Manuscript, collection name, inventory record, name of archive, location of archive.

e.g. Litman, S. (1902), "Mechanism & Technique of Commerce", Unpublished Manuscript, Simon Litman Papers, Record series 9/5/29 Box 3, University of Illinois Archives, Urbana-Champaign, IL.

For electronic sources

If available online, the full URL should be supplied at the end of the reference, as well as a date that the resource was accessed.

e.g. Castle, B. (2005), "Introduction to web services for remote portlets", available at: http://www-128.ibm.com/developerworks/library/ws-wsrp/ (accessed 12 November 2007).

Standalone URLs, i.e. without an author or date, should be included either within parentheses within the main text, or preferably set as a note (roman numeral within square brackets within text followed by the full URL address at the end of the paper).

 



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