EDITORIAL GUEST: CALL FOR ACCOUNTING AND FINANCE RESEARCH ON THE NATURAL RESOURCES IN AFRICA

Authors

  • Siasa Issa Mzenzi University of Dar es Salaam
  • Neema Mori University of Dar es salaam

Abstract

This editorial summarizes eight (8) papers published in this special issue of the Business Manage-ment Review (BMR) journal. The papers presented in this special issue focused on accounting and finance disciplines in the oil and gas sector in Africa. They are mainly motivated by potential con-tribution of oil and gas sector in catalyzing economic development of African countries and limited research on accounting and finance in oil and gas sector in the emerging economies overall. Us-ing different theoretical frameworks, the papers cover a wide range of areas including risk man-agement, internal auditing, accounting choice, capital structure, environmental reporting, envi-ronmental costs, sustainability reporting and corporate governance practices. Whilst the presented papers somehow address the paucity of accounting and finance research in the oil and gas sector in the African contexts, more engagement is needed to research and report potential role of natu-ral resources in addressing sustainable economic development of African countries overall.

Author Biographies

Siasa Issa Mzenzi, University of Dar es Salaam

Senior Lecturer

Neema Mori, University of Dar es salaam

Associate Professor

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Published

2020-07-21

Issue

Vol. 22 No. 1 (2019): Special Issue on Oil and Gas

Section

Articles

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Copyright

Copyright © by University Of Dar-es-Salaam Business School, University of Dar es Salaam

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 Business Management Review [ISSN 0856 2253 (Print) & ISSN   (Online)] is published bi-annually, June and December by University Of Dar-Es-Salaam Business School, University of Dar es Salaam, and P.O. Box 35046 €“ Dar es Salaam €“ Tanzania.