(Sustainability) Accounting Research in the African Context: Where, What and Whither?

Abstract

In this paper, we conduct a comprehensive review of all articles published in 18 high impact accounting journals and document a very minimal scholarly attention on Africa provided within these journals. We also incorporate the works of other researchers focused on the current state of sustainability reporting and related research areas in sub-Saharan Africa. The main themes emerging show that there is an opportunity to deepen knowledge and best practices of sustainability reporting in the region. As an additional research stream, we also emphasize the necessity for more research that investigates how national and regional developmental agendas and agreements such as Agenda 2063 and the Africa Continental Free Trade Area contribute to sustainability reporting in Africa.