Forthcoming and Online First Articles

International Journal of Critical Accounting

International Journal of Critical Accounting (IJCA)

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 Articles will not be published until the final proofs are validated by their authors.

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International Journal of Critical Accounting (3 papers in press)

Regular Issues

  • Management challenges and information system development in SMES due to COVID-19 fallout: prescriptive case study   Order a copy of this article
    by Fakhrul Hasan, Mohammad Raijul Islam, Muhammad Siddique 
    Abstract: In this paper as we draw on the earlier literature of the management issues of the SMEs, we can extend and examine the three types of significant SMEs’ management challenges amid COVID-19 pandemic. We also analyse the role of new information system to revamp SMEs’ operational activities in COVID-19 pandemic fallout. The challenges in SMEs’ managerial perspectives, challenges in leading the SMEs into the strategic direction along with how SMEs can draw up responses to overcome COVID-19 impacts for profitable business operations are analysed for further research in this area. Moreover, as COVID-19 forced business to go online with technology based integrated IS, SMEs also need to follow suit to have a productive integrated IS to support business growth and expansion sustainably.
    Keywords: small and medium size enterprise; SME; information system; IS; business analytics; BA; management information system; MIS; COVID-19.
    DOI: 10.1504/IJCA.2022.10046283
  • Criteria determining the adoption or noncompliance of IAS/IFRS in Greece   Order a copy of this article
    by Mihail Diakomihalis, Eleni Fragkou, Sotiria Karagianni 
    Abstract: How painlessly and easily have accountants and relevant professionals in Greece accepted and implemented IAS/IFRS replacing the Greek General Chart of Accounts (GGCA)? A structured questionnaire distributed to three groups of experts was used. The analytical hierarchy process was applied and the results revealed the judgments of each of the above groups on their evaluation regarding the criteria of acceptability, transfused significance, increased quality on the financial reposting, implementation difficulties, and finally, the role of the accountant. Since Greek Accounting Standards (GAS) are based on and constitutes a part of the IAS/IFRS, the implications of the results may be of great assistance to the national regulator for the reformation and interpretation of the GAS and/or company management for the proper assignment of the GGCA to the GAS based on the business’s needs. The results may benefit policy makers and businesses to increase quality and accuracy in financial statements.
    Keywords: IAS/IFRS; Certified Accountants; auditors; Greece; analytic hierarchy process; AHP.
    DOI: 10.1504/IJCA.2022.10047412
  • A critical appraisal of the World Bank's structural adjustment programs and poverty reduction strategy papers in Africa   Order a copy of this article
    by Thomas Adino Taye 
    Abstract: : The official aims of the World Bank development programs - SAPs and PRSPs - in Africa and other developing countries are to promote local productivities, to advance economic choices, to improve living standards, to maximise economic competencies, to reduce government expenditures, and to realise economic development. Based on these promising development policies, many African countries adopted those programs in the early 1980s as a panacea to their worst political and economic problems. Accordingly, this study critically examines the effectiveness of the World Banks development programs - SAPs and PRSPs - in contemporary Africa. Moreover, the study rationally appraises the multi-dimensional consequences of SAPs and PRSPs in Africa. To this end, the study finds that these programs of the World Bank have brought massive socio-political and economic crises to contemporary Africa. Hence, rethinking the World Banks development programs should be the prior duty of African states to escape from the existing chaos in almost every sector.
    Keywords: poverty; neoliberalism; privatisation; deregulation; debt; Africa.
    DOI: 10.1504/IJCA.2022.10048732