The importance of international accounting practices in Africa MSMEs is justified by the widespread of IFRS/IPSAS adoption in many large and even small companies in Africa and the current dearth of IFRS/IPSAS on matters of MSMEs in comparative accounting literature on the African experience. Africa Journal for Micro, Small and Medium Enterprises (AJMSME) 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. Bosede Olanike Awoyemi – Associate Prof. of Economics, Afe Babalola University, Ado-Ekiti, EKiti State, Nigeria

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, Nigeria

Professor Adeleke Gabriel Aremo - Department of Economics, Obafemi Awolowo University, Ile-Ife, Osun State.

Professor Babatunde Afolabi - Department of Finance, Federal University Oye-Ekiti, Ekiti State.

Prof Samuel A. Igbatayo - Department of Economics, Afe Babalola University, Ado-Ekiti, Nigeria.

Dr Jane Mpapalika - Department of Research on Poverty Alleviation (REPOA), P. O. Box, Regent Estate, Dar-es-Salaam, Tanzania.

Professor Sola Olorunfemi - Department of Economics, Adekunle Ajasin University, Akungba Akoko, Ondo State.

Dr Susan Chukwuedo Oburota - Lecturer, Department of Economics, University of Calabar, Nigeria.

Dr Nimonka Bayale - Department of Economics, University of Kara, Togo.

Dr John O. Awoyemi - Department of Computer Science, Federal University Oye-Ekiti, Ekiti State.

Dr Francis Adeyemi - Department of Economics, University of Ibadan, Nigeria.

Dr Amaka Nkire - Department of Economics, Afe Babalola University, Ado-Ekiti, Nigeria.

Dr Rebeka Bank-Ola - Department of Accounting, Adeleke University, Ede, Nigeria.

Dr Genevieve Gyasi - University of Energy and Natural Resources.

Dr Abraham Atayi -  Department of Economics, Plateau State University, Bokku, Nigeria.

Dr Oluyinka Ogungbade - Department of Accounting, Afe Babalola University, Ado-Ekiti, 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

Editorial Manager

Muyiwa Dagunduro - Department of Accounting, Afe-Babalola University, Ado-Ekiti, Ekiti State, Nigeria