Africa Sustainability Accounting Journal

Africa Sustainability Accounting Journal

Print ISSN: 3026-9490 | Online ISSN: 3027-2408

To further promote comparative African-based research and publication, IAC Academy publishes the Africa Sustainability Accounting Journal to advance new knowledge pertinent to development in accounting theories.

OBJECTIVES

Africa Sustainability Accounting Journal (ASAJ) aims to publish innovative, straightforward, challenging, thought-provoking articles on theories of accounting. The journal’s content aspires to be relevant and interesting to a wide readership interested in theories underpinning research on accounting and its branches. It is designed to encourage in-depth review of theories of accounting, in evaluating the relevance to contemporary empirical studies.

Africa Sustainability Accounting Journal (ASAJ) is an international accounting journal. The Journal therefore invites articles covering the theories of accounting as it is viewed through the empirical investigation within the Africa context. The areas of interest to the journal include (but not limited to): 1) Extensive critiquing of accounting theories; 2) evaluating the importance of the theories to the practicability in accounting issues in Africa; 3) testing the assumptions, frameworks, and the underlying principles of accounting theories. To serve our readers well, each published paper’s abstract will be made available for free.

The importance of theories in empirical studies in accounting is justified by the widespread development in the contemporary accounting field. The need to also conduct a comparative analysis of theories within the context of studies in Africa accounting practice, encourages the formation of Africa Sustainability Accounting Journal (ASAJ). This broad coverage makes it easy to learn about the latest practical and scholarly thinking, providing accounting practitioners and scholars of the state-of-the-art accounting knowledge in international accounting.

Editor-in-Chief

Professor Emmanuel Mensah - Department of Accounting, University of Professional Studies, Accra, Ghana

Academic Editors

Dr. Olayinka A. Erin – College of Accounting Sciences, University of South Africa, Pretoria, South Africa

Dr. Phillip Odewole – Department of Accounting and Finance, Elizade University, Ilara-Mokin, Ondo State, Nigeria

Dr. Olusola Esther Igbekoyi – Associate Professor of Accounting, Department of Accounting, Adekunle ajasin University, Akungba-Akoko, Ondo State, Nigeri

Practitioner Editors

Dr. Rabiu Olowo – Professor of Practice: Executive Secretary/Chief Executive Officer, Financial Reporting Council of Nigeria (FRCN)

Machame Henry – Accounting Econometrician, MachameRatios, Regina, Saskatchewan, Canada.

Dr. Dominic Erah – Risk Management, Central Bank of Nigeria

Editorial Advisory Board

Professor Taiwo Asaolu – Vice Chancellor, University of Ilesa, Osun State, Nigeria

Professor Bello Ahmed – Department of Accounting and Finance, Ahmadu Bello University, Zaria, Nigeria

Editorial Manager

Dr. Temitayo Abe - Department of Accounting, Afe-Babalola University, Ado-Ekiti, Ekiti State, Nigeria.

Published Articles

Browse our collection of peer-reviewed research articles

1 article

1

FIRM-LEVEL CHARACTERISTICS AND ESG DISCLOSURE IN AN EMERGING MARKET

Ifeoluwa Mary Adebiyi, , Adesina Olugoke Oladipupo, &, Ogunyemi Abraham Osatuyi

Volume 1(1)

AimThis research evaluated firm-level characteristics, specifically free cash flow capacity, intellectual capital, and innovation and their effects on ESG disclosure (combined score) of quoted non-fin...

Keywords: Firm-level Characteristics Free Cash Flow Capacity Intellectual Capital Innovation Environmental Social and Governance Disclosure

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