Forthcoming 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 Articles will not be published until the final proofs are validated by their authors.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 (3 papers in press)

Regular Issues

  • Financial analysis and strategic comparative study of inventory management of Greek manufacturing firms in the oil refinery sector   Order a copy of this article
    by Michail Pazarskis, Christos Gkagkavouzis, Christos Konstantinidis, Sofia Kourtesi 
    Abstract: This study performs a comprehensive financial analysis and comparative evaluation of inventory management practices among Greek listed companies in the oil refinery sector. Through financial analysis, decisions are made that are necessary to formulate strategies, especially in an industry characterised by high volatility and significant capital investments. The study analyses financial data from the two largest Greek oil refining companies. The financial performance, liquidity and overall corporate health of the two companies are evaluated, while the effect of external factors is investigates, such as the current economic conditions of each year, on the efficiency of the companies. The findings reveal some significant differences in efficiency, liquidity and leverage among the companies surveyed, with some demonstrating superior practices associated with increased profitability and reduced operational risks. The insights gained from this financial analysis offer valuable guidance in maintaining financial stability and competitive advantage for industry stakeholders to improve management strategies and improve overall financial results.
    Keywords: financial analysis; key performance indicators; KPIs; inventory management; comparative strategy; Greek oil refineries.
    DOI: 10.1504/AJAAF.2026.10078457
     
  • SME access to green credit in Cameroon: an analysis of the tensions between information asymmetries and institutional constraints   Order a copy of this article
    by Pierre Claude Mbama, Yves Vincent Mballa Atangana, Irène Ngo Nken 
    Abstract: This article examines the barriers limiting Cameroonian small and medium-sized enterprises (SMEs) access to green credit despite the expansion of green finance mechanisms. Drawing on information asymmetry and neo-institutional theories, the study analyses how environmental uncertainty and institutional constraints shape green credit allocation. Based on 24 semi-structured interviews with bank managers, SME executives, and green finance experts, the research employs thematic content analysis. The findings reveal that weak environmental reporting systems, costly certification procedures, and fragmented regulatory frameworks reinforce banks perceptions of risk and encourage cautious lending practices. More fundamentally, the study shows that environmental signalling mechanisms intended to reduce information asymmetries actively produce exclusionary effects for SMEs lacking sufficient organisational capacities. The article conceptualises this dynamic as a green inclusion paradox and highlights the importance of intermediary institutional support structures in emerging economies.
    Keywords: green credit; SMEs; information asymmetry; Cameroon; institutional constraints.
    DOI: 10.1504/AJAAF.2026.10079841
     
  • Who gets connected? A firm-level analysis of the digital divide in Tanzania   Order a copy of this article
    by Dorika Jeremiah Mwamtambulo 
    Abstract: This study investigated the digital divide in computer adoption among Tanzania firms in Tanzania using data from the 2023 World Bank Enterprise Survey. Computer adoption was measured as binary variable on whether or not the firm used computers, and as percentage of employees using computers. Logistic and linear regression models estimated the effects of firm size and sector with data from 540 firms. Results indicated that larger firms are significantly more likely to adopt computers than SMEs, highlighting resource and capacity gaps. Sectoral differences showed that service firms are more digitally engaged compared to manufacturing firms, while regional disparities reveal lower adoption in Zanzibar and secondary cities compared to Dar es Salaam. Internet access emerged as the strongest predictor of adoption. These findings emphasise the importance of targeted policies to support SMEs' digitalisation, expand infrastructure in underserved regions, and design sector-specific strategies to promote firms computer adoption in Tanzania.
    Keywords: digital divide; computer adoption; World Bank Enterprise Survey; WBES; Tanzania.
    DOI: 10.1504/AJAAF.2026.10079975
     

 

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