Africa Accounting History and Theories Journal (AAHTJ) 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 Accounting History and Theories Journal (AAHTJ). 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
Dr. Israel Akinadewo – Associate Prof. of Accounting, University of Ilesa, Osun State, Nigeria
Academic Editors
Professor Olawale Fatoki – Department of Business Management, University of Limpopo, Sovenga, South Africa
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 Boar
Professor Taiwo Asaolu – Vice Chancellor, University of Ilesa, Osun State, Nigeria
Professor Bello Ahmed – Department of Accounting and Finance, Ahmadu Bello University, Zaria, Nigeria
