Journal of Finance and Accounting

Special Issue

Financial Inclusion , Accounting Perspectives and Development

  • Submission Deadline: Dec. 20, 2019
  • Status: Submission Closed
  • Lead Guest Editor: Fidelis Nedozi
About This Special Issue
As an extension of the Sustainable Development Goals (SDGs), financial inclusion is a development goal meant to be achieved by 2030, especially in emerging economies. The pursuant and subsequent attainment of this goal alongside the emergence and widespread acceptance of electronic (digital) financing stands to deliver immense benefits to many people, thus spurring growth and development. The weakness of transmission of funds from surplus units to deficit units of the economy is one of the major challenges hindering growth and development in less developed and emerging economies. The provision of a broad range of high quality financial products and services is a major catalyst for development. An inclusive financial industry will be characterized by the diversity of financial services and products, thus increasing the level of competition among financial providers in a liberalized economy. International best accounting practices as it relates to financial sector is pivotal in achieving trust in the sector which spurs development especially in underdeveloped, and emerging economies.
Specific areas of accounting practices including the relevance of financial inclusion, reporting practices, forensic accounting, green accounting, corporate governance, banking techniques, corporate innovation, among others are strategic in the developmental process.

Aims and Scope:

  1. Accounting
  2. Financial
  3. Development
  4. Economies
  5. Liberalize
  6. Digital
Lead Guest Editor
  • Fidelis Nedozi

    Institute of Continuing Education, Benin City, Nigeria

Guest Editors
  • Payal Chadha

    Swiss Management Center University, Kuwait, Switzerland

  • Cândido Peres ORCiD

    Department of Finance, Lisbon Accounting and Business School, Lisbon, Portugal

  • Obukohwo Efayena

    University of Nigeria Nsukka, Nsukka, Nigeria

  • Jude Obasanmi

    Ambrose Alli University, Ekpoma, Nigeria

  • Beatrice Omo-Ikirodah

    University of Benin, Benin City, Nigeria

  • Ikponmwen Omoregie

    College of Education, Benin City, Nigeria

  • Fidelis Atseye

    University of Calabar, Calabar, Nigeria

  • Sunny Aigbomian

    Edo State Polytechnic, Benin City, Nigeria

  • Sunita Sharma

    Department of Management, ICFAI University, Jaipur, India

  • Rashmi Soni

    Department of Finance Somaiya Vidyavihar University Mumbai, Mumbai, India

  • Samuel Osifo

    University of Benin, Benin City, Nigeria

  • Kefiyalew Belachew

    Department of Accounting and Finance,Wolkite University, Wolkite, Ethiopia

  • Abdu Mohammed

    Department of Accounting and Finance, Mizan Tepi University, Mizan, Ethiopia

Published Articles
  • Measurement of Financial Statements Information in the Context of Harmonization of the Accounting Systems

    Irina Golochalova , Viorel Tsurcanu

    Issue: Volume 8, Issue 1, January 2020
    Pages: 48-58
    Received: Dec. 19, 2019
    Accepted: Feb. 07, 2020
    Published: Feb. 18, 2020
    DOI: 10.11648/j.jfa.20200801.16
    Abstract: The purpose of this study is to establish the ability to assess the quality of financial statements presented by organizations in a particular jurisdiction. The preparation of useful financial statements is possible based on the imperativeness of the concept of qualitative characteristics. An analysis of the composition and grouping of qualitative ... Show More
  • Impacts of Human Capital Development on Real Sectors Growth in Nigeria

    Obasanmi Jude Omokugbo , Idogun Henry Imogiemhe

    Issue: Volume 8, Issue 1, January 2020
    Pages: 24-33
    Received: Dec. 03, 2019
    Accepted: Jan. 10, 2020
    Published: Feb. 14, 2020
    DOI: 10.11648/j.jfa.20200801.14
    Abstract: Human capital is an important factor used in converting all resources to mankind’s use and benefit. In an attempt to examine the nexus between human capital development and real sector growth indicators (Agriculture and Petroleum and Natural Gas), this study investigated the relationship between human capital development and real sector growth in N... Show More
  • Cashless Policy in Nigeria: Effects, Challenges and Prospects

    Obasanmi Jude Omokugbo , Imasuen Osasere Festus

    Issue: Volume 8, Issue 1, January 2020
    Pages: 18-23
    Received: Dec. 03, 2019
    Accepted: Jan. 13, 2020
    Published: Feb. 10, 2020
    DOI: 10.11648/j.jfa.20200801.13
    Abstract: This study is to investigate the effects, challenges and prospects of cashless policy on the Nigerian Economy. The objectives of the study are to examine: the effects of cashless policy, the challenges of cashless policy and the prospects of cashless policy on the Nigerian economy. The hypotheses of the study are: there are no significant effects o... Show More
  • Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda

    Mbonigaba Celestin

    Issue: Volume 7, Issue 5, September 2019
    Pages: 153-160
    Received: Aug. 19, 2019
    Accepted: Sep. 29, 2019
    Published: Oct. 20, 2019
    DOI: 10.11648/j.jfa.20190705.14
    Abstract: The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study are... Show More
  • An Empirical Evaluation of Different Electronic Payment Channels in Nigeria

    Fidelis Onyemaechi Nedozi , Chris Ikponmwen Omoregie

    Issue: Volume 7, Issue 5, September 2019
    Pages: 146-152
    Received: Aug. 30, 2019
    Accepted: Sep. 17, 2019
    Published: Sep. 29, 2019
    DOI: 10.11648/j.jfa.20190705.13
    Abstract: Payments system plays a very crucial role in any economy, being the channel through which financial resources flow from one segment of the economy to the other. This study has tried to empirically evaluate the electronic-payment channels and their penetration level in Nigeria from 2012 to first quarter of 2019. The main research objective was to de... Show More