To further promote African-based research and publication, AAFA publishes the African Accounting and Finance Journal to advance new knowledge pertinent to African Accounting and Finance issues.

African Accounting and Finance Journal Vol 4, No. 1, 2022

African Accounting
and Finance Journal, Vol. 4, No.1

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VOL. 3 No.1 African Accounting
and Finance Journal

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AAFJ Vol.2 No.1 August 2019
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Top five papers AAFA November
Journal Publication 2017

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Over the years the journal has featured papers from the winners of ACAFRI funding

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

Associate Editors
Dr. Olayinka Moses, School of Accounting and Commercial Law, Victoria University Wellington, New Zealand
Associate Professor Philippe Lassou, University of Guelph, Canada
Professor Kelum N. Jayasinghe, University of Essex, Essex, UK

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
Professor Gloria Agyemang, Royal Holloway, University of London, UK
Professor Phillip De Jager, Department of Finance and Tax, University of Cape Town
Professor Jane Ande, University of Jos, Jos, Nigeria
Professor Susela Devi K Suppiah, Sunway University Business School, Malaysia
Lt. Col. Dandre Van Der Merwe, Stellenbosch University, South Africa
Dr. Gospel Chukwu, Ken Saro-Wiwa Polytechnic, Bori, Nigeria
Professor Collins Ntim, University of Southampton, UK
Dr. 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
Professor Danture Wickramasinghe, University of Glasgow, UK.
Dr. Sulait Tumwine, Makerere University Business School, Makerere University, Uganda
Professor Chandana Alawattage, University of Glasgow, UK.
Professor Wafa Khlif, Université de Tunis – Tunis
Professor. Hakim Ben Othman, the American University of Malta, Malta
Professor Abu Shiraz. Rahaman, Haskayne School of Business, University of Calgary

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.
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.
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.

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.com who 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.