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INDEXED PUBLICATIONS3
CROSSREF CITATIONS1
CROSSREF · CITED PUBLICATIONS33.3%
CROSSREF · MEAN CITATIONS0.33

Crossref citation coverage: 3 / 3 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

Research collection

3 publications

JOURNAL ARTICLE

Systematic Review of Green Accounting Practices in Mining Communities in Ghana

Ernest Kwame Affum · Solomon Yankson · Saviour Ayertey Nubuor · Seth Boahen

International Journal of Finance & Banking Studies · 2025

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Green accounting plays a vital role in addressing the environmental consequences of mining. However, existing research is predominantly concentrated in developed countries, leaving a knowledge gap in developing contexts such as Ghana. To bridge this gap, this study conducts a systematic review of green accounting practices within Ghanaian mining communities. Using PRISMA guidelines, the authors examined peer-reviewed literature from three major academic databases, employing keywords such as "green accounting," "environmental accounting," "sustainable accounting," "natural resource accounting," and "mining in Ghana." From an initial pool of 276 studies, 46 were selected based on inclusion criteria. The findings show that while green accounting disclosures are increasingly present in corporate reports, they remain inconsistent. Several studies also evaluate the legal and policy frameworks shaping corporate environmental responsibility in mining, while others assess sustainability practices among mining firms. The study concludes by advocating for locally tailored sustainability strategies and suggests future research on the socio-environmental impact of eco-friendly technologies in Ghana's mining sector.

DOI 10.20525/ijfbs.v14i3.42861 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

The Impact of Accounting Ethics on Financial Reporting Quality

Byiringiro Anastase · Kato Mahazi Kasozi

International Journal of Finance & Banking Studies · 2025

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Accounting ethics are vital for maintaining transparency, accuracy, and trust in financial reporting, as per banking regulations. The study assessed accounting ethics on financial reporting in baking sector. Commercial banking sector in Rwanda faces similar challenges like misstatement and manipulation of financial data which compromise the overall financial reporting quality. Ethical theory guided the study. The study used mixed approaches, both quantitative and qualitative. This study employed descriptive and correlational research design. The sample size was 151 respondents with questionnaire and interview guide for data collection for descriptive and inferential statistics. The findings from correlation analysis revealed a strong positive correlation between objectivity (r = .940, p = 000); professional competence (r = .710, p = 000); integrity (r = .530, p = 000); confidentiality (r = .675**, p = 000) and quality of financial reporting respectively. The study concluded that accounting ethics have significant effect on the quality of financial reporting in commercial banks in Rwanda. The study recommends the management of the company under investigation and government agencies to ensure efficiency in application of accounting ethics.

DOI 10.20525/ijfbs.v14i2.41640 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Sustainable development goals (SDGs) within Romanian accounting research from Higher Education Institutions (HEIs)

Emil Adrian Bancu

International Journal of Research in Business and Social Science · 2025

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The increasing severity of economic, environmental, and social issues determines the transformational and positive role of accounting researchers in the context of climate change. This study aims to bibliometric analysis of the interest of Romanian accounting scholars to publish articles in journals from the Business, Management, and Accounting areas, respectively the Accounting Q1 and Q2 categories that contribute to accounting research, as well as analyzing their interest in publishing articles that are assessed by the WOS database as contributing to SDGs research. The research is based on 161 articles collected from the WOS database, of which 79 articles are assessed by the WOS database as contributing to the research of one or more SDGs. The results support the involvement of Romanian accounting scholars from HEIs in accounting research, as well as their contribution through the articles published as part of the relevant and important SDGs for the accounting profession. The contribution to SDGs research was noted as follows: 4 – quality education; 5 – gender equality; 8 – decent work and economic growth; 9 – industry, innovation, and infrastructure; 12 – responsible consumption and production; 13 – climate action. They target all components of sustainability, namely economic (SDG 8 and 9), environmental (SDG 12 and 13), and social (SDG 4 and 5), but with a significantly greater emphasis on the economic component. This study fills the gap in investigating the interest of Romanian accounting scholars from HEIs in accounting research for the SDGs. Accounting scholars should consider increasing attention to the publication of articles that will contribute to SDGs research, while HEIs should adopt initiatives to implement the SDGs in accounting research.

DOI 10.20525/ijrbs.v14i1.38310 Crossref citations0 OpenAlex citations