Forthcoming articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

These 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 Articles will not be published until the final proofs are validated by their authors.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 (2 papers in press)

Regular Issues

    Abstract: ABSTRACT This study examined the effect of fiscal accountability and transparency on service delivery in the Nigerian Public Sector. The study obtained usable data from 120 respondents through questionnaire from a sample size of 150 respondents selected randomly out of the population of 2,059 staff in five Ministries in Lagos State, Nigeria. Furthermore, using convenience sampling method, 105 usable data were obtained from the consumers of services provided by these five Ministries out of the 150 copies of questionnaire administered on them. Descriptive and inferential statistics were used to analyse the data. Findings of the study indicate that each of the individual independent variables has significant positive relationship with the dependent variable. The study also suggests that the combined effect of accountability and transparency appears to have greater effect on service delivery than any of the individual components. The paper recommends amongst others, that re-direction of government efforts to the public sector by up-holding and being sincere with the practice of accountability and transparency will improve service delivery in the Nigerian public sector.
    Keywords: Keywords: fiscal accountability; transparency; good service delivery; public sector; Nigeria.

  • Exploring the Egyptian Accountants Awareness and Understanding of XBRL   Order a copy of this article
    by Akrum Helfaya, Essam Amin 
    Abstract: Online reporting is now widespread with 82% of the top 100 listed companies in Egypt providing a variety of financial data online. However, much of this information reflects the paper-based versions of annual reports with little attempt to enhance the usefulness of this data for decision makers. This online reporting provides the first generation (FG) of online reporting languages such as PDF, HTML, EXCEL and WORD formats. XBRL has been developed to provide a second generation (SG) of online reporting to enhance the data handling and usability of corporate reporting. The findings of a questionnaire survey in Egypt report that academics and bankers awareness of XBRL and SG reporting is very little compared to FG reporting formats. Additionally, the fast majority of respondents are aware of both the benefits and problems of adopting XBRL. This study has some recommendations for Egyptian regulators, standards setters, accounting academics and professional accountants.
    Keywords: Corporate reporting; Digital reporting; XBRL; Stakeholder engagement; Egypt.