Forthcoming and Online First Articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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African J. of Accounting, Auditing and Finance (1 paper in press)

Regular Issues

  • Review of fintech regulations and development in Africa   Order a copy of this article
    by Mark Yama Tampuri Junior, Isaac Jerry Kwabena Asare, Mohammed Mansa Musah 
    Abstract: The research article examines the fintech regulatory approach in select African countries including Ghana, South Africa, Kenya, Nigeria, and Botswana using a qualitative research approach that incorporates a review of academic journals, books, and government reports. In addition to examining the regulatory approach in the aforementioned African countries, the research delves into the regulatory landscape of fintech in the five countries, outlining the key regulations and regulatory bodies responsible for overseeing the industry. The article also evaluates the effectiveness of the current regulatory framework, highlighting areas that require improvement. Overall, the paper concludes that the regulatory approach adopted by African countries is instrumental in promoting financial inclusion, innovation, and growth in the fintech sector. However, there is still room for improvement in terms of regulatory innovation, coordination among regulatory bodies, and the harmonisation of regulations across different African countries to facilitate cross-border operations.
    Keywords: fintech; digital financial services; regulatory approach; financial inclusion; business innovation; Africa.