Editorial Guest: Call for Accounting and Finance Research on the Natural Resources in Africa
Keywords:Accounting, Africa, Finance, Natural Resources, Oil and Gas
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.