Forthcoming and Online First Articles

African Journal of Economic and Sustainable Development

African Journal of Economic and Sustainable Development (AJESD)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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African J. of Economic and Sustainable Development (2 papers in press)

Regular Issues

  • Gearing up for sustainability and climate change disclosures in Ghana: a qualitative study   Order a copy of this article
    by Newman Amaning, Reindolph Osei Anim, Robertson Amoah, Peter Kwarteng 
    Abstract: Environmental degradation through greenhouse gas emission, irregular mining practices, sand winning, indiscriminate timber logging, bush-fire, etc. has reached alarming rate in Sub-Saharan Africa. Some studies blame the accounting profession for these threats. The International Federation of Accountants (IFAC), in their quest to resolve the situation, through the International Sustainability Standards Board (ISSB), have issued International Financial Reporting Standards (IFRS) on sustainability and climate change disclosures. In this study, we assess how accountants in Ghana are geared up for the implementation of these standards using a qualitative study approach. The results of the study show that accountants in Ghana are generally aware of sustainability accounting. Nevertheless, most of them lack the requisite knowledge of the thematic areas of the IFRS sustainability disclosure and reporting standards issued by IFAC’s ISSB to facilitate their implementation. The implications of the results are discussed. This study, thus, makes a significant contribution to the extant literature on sustainability reporting by soliciting the opinion of accountants in Ghana.
    Keywords: gearing up; implementation; IFRS sustainability disclosure standards; accountants; Ghana; qualitative study.

  • Effect of education on adoption and continued use of improved maize seeds in Burkina Faso   Order a copy of this article
    by Lwungili Justin Bationo, Omer Combary, Youssoufou Hamadou Daouda 
    Abstract: This paper analyses the effect of education on the adoption and continued use of improved seeds in maize production. A bivariate probit model with sample selection was used on four years’ panel data with 529 farmers per year-making a total of 2,116 observations. The results show that levels of primary and secondary education, agricultural supervision and adult literacy encourage the adoption of improved seeds. Secondary education, adult literacy and social capital were found to improve the continued use of improved seeds. The results suggest the need to strengthen extension services and literacy for adults working in agriculture. This could involve increasing the number of literacy centres as well as increasing the number of agricultural technical agents in rural areas.
    Keywords: adoption; Burkina Faso; education; extension services; improved seeds; continued use; bivariate probit model.

 

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