Forthcoming and Online First Articles

International Journal of Critical Accounting

International Journal of Critical Accounting (IJCA)

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International Journal of Critical Accounting (6 papers in press)

Regular Issues

  • Solving the ambiguity of microfinance and intimate partner violence: a PRISMA-compliant meta-analysis study   Order a copy of this article
    by Insha Ahad Wani, Megha Agarwal 
    Abstract: For last two decades empirical debate exists whether microfinance, as an empowerment intervention, reduces violence faced by women. In an attempt to contribute to the solution of this ambiguity, we conducted meta-analysis using forest-plot and sub-group analysis. We identified 1,659 studies in total, out of which 129 were found relevant after abstract screening. Methodological contribution of this study is using of PRISMA. The results yield following findings; microfinance participation by women reduces partner violence with statistically significant combined effect size, Hedge’s g of 0.22, 95% CI (0.08, 0.36). On sub-group regional analysis, statistically significant and positive association was found between microfinance intervention and reduction of IPV with acceptable heterogeneity proportions (less than 75%) in South Asian region with CI (0.01, 0.17), Hedge’s g (0.12) and I2 (58.75%), and in African region with CI (0.14, 0.60), Hedge’s g (0.37) and I2 (73.18%) whereas no such statistically significant association was found in Latin American region.
    Keywords: microfinance; intimate partner violence; domestic violence; meta-analysis; PRISMA.
    DOI: 10.1504/IJCA.2022.10051728
  • 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 non-compliance 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' needs. The results may benefit policymakers 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, advance economic choices, improve living standards, maximise economic competencies, reduce government expenditures, and 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 Bank's 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 Bank's 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
  • The internal audit function in Greek local government organisations: critical factors of success   Order a copy of this article
    by Michail Pazarskis, Georgios Tavellaris, Stergios Galanis 
    Abstract: This study explores the factors that determine the success of internal audit function in local government organisations, taking into account their institutional framework for carrying out an internal audit at the local level. In order to reach useful conclusions, the current study uses a statistical analysis of survey data from local governments in North Greece and a properly prepared questionnaire. The findings highlight the necessity of internal audit as public organisations enhance their administrative, financial, and risk management. In particular, it improves the transparency and accountability of individuals participating in internal audit, the better use of the results for their overall administration, the improved collaboration among all parties, and the avoidance of public resource waste.
    Keywords: internal audit; local government organisations; LGOs; Greece.
    DOI: 10.1504/IJCA.2022.10051475
  • Factors affecting job satisfaction as a competitive advantage in local government organisations in Greece   Order a copy of this article
    by Aida Sy, Christos Konstantinidis, Paschalia Plioska, Nikolaos Giovanis 
    Abstract: The recession of recent years in Greece has greatly affected the entire public sector as it has led to mass layoffs due to the retirement of many employees, suspension of recruitment, sharp reductions in wages and the abolition of many bonuses, resulting in working conditions changing radically. This situation greatly affected the job satisfaction of employees who now had to face an unprecedented work reality to which they had to adapt. The present paper attempts to investigate the extent to which employees in local government organisations are satisfied with their work and in addition to identify the factors that determine job satisfaction as a competitive advantage. The results showed that the employees of the municipalities are generally satisfied with their work and that all the variables, except the remuneration are statistically significant with the most important the object of work.
    Keywords: employee job satisfaction; competitive advantage; local government organisations; Greece.
    DOI: 10.1504/IJCA.2022.10051622