Farewell Editorial

Abstract

Purpose: This editorial reflects on the outgoing Editor-in-Chief's (Collins G. Ntim) tenure (September 2023 to August 2025) at the African Accounting and Finance Journal (AAFJ), highlights key institutional and scholarly achievements, introduces the contributions published in Volume 7, Issue 1, and offers forward-looking reflections on the journal's future direction within African and global accounting and finance scholarship.

Design/methodology/approach: The editorial adopts a reflective and narrative approach, drawing on editorial experience, institutional developments, and synthesis of the papers included in the issue. It combines reflective commentary with descriptive analysis to situate progress within broader debates on academic publishing, governance, sustainability, and accounting in emerging markets.

Findings: The editorial documents substantial progress in strengthening AAFJ's editorial  governance, publication consistency, digital infrastructure, and international visibility. The four papers in this issue demonstrate the journal's commitment to context-sensitive
corporate governance, nuanced sustainability performance relationships, and critical reflections on accounting developments in emerging markets. Together, they underscore the importance of institutional context, stability, and ethical considerations in shaping accounting and finance outcomes in Africa and beyond.

Originality/value: This editorial provides rare insider reflections on the development of an Africa-focused academic journal and contributes to the literature on scholarly publishing in emerging economies. It adds value by integrating editorial leadership insights with a substantive synthesis of contemporary research themes relevant to African accounting and finance.