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Africa Financial Reporting Accounting Standard Journal (AFRASJ)

Print ISSN: 3026-8931 | Online ISSN: 3026-8346

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

OBJECTIVES

Africa Financial Reporting Accounting Standard Journal (AFRASJ) 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. 

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Africa Financial Reporting Accounting Standard Journal (AFRASJ) 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 Financial Reporting Accounting Standard Journal (AFRASJ). 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 Tajudeen John Ayoola – Department of Accounting,
Obafemi Awolowo University, Ile-Ife, Osun State,


Academic Editors

Prof. Emmanuel Mensah – Department of Accounting, University of Professional Studies, Accra, Ghana

Prof. Rafiu Salawu – Department of Management and Accounting, Obafemi Awolowo Univeristy, Ile-Ife, Osun State, Nigeria.

Prof. Ahmed Bello – Dept. of Accounting, Ahmadu Bello University, Zaria, Nigeria

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

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