The African Journal of Finance and Management (AJFM)


ISSN

: 0856-6372

EISSN

:

EMAIL

: ajfm@ifm.ac.tz

CREATED

: 2025-02-12 09:48:15


The African Journal of Finance and Management (AJFM) is a distinguished bi-annual publication hosted by the Institute of Finance Management (IFM). This multidisciplinary journal offers a platform for research articles surrounding the application of financial principles and management practices in the African context, addressing the unique challenges and opportunities present in the region. Key areas of focus include: Accounting, Auditing and Assurance Services, Corporate Governance, Emerging Themes in Finance and Management, Investment Management, and Public Finance.

AJFM
The African Journal of Finance and Management (AJFM) : Volume 14, Issue 1
The Extent of Industry Influence on Capital Structure:Evidence from UK Company Data
Jairo, I.
One of the points made by critics of Modigliani and Miller's capital structure irrelevance propositions was that companies in various industries appear to use leverage as if there is some optimum range suitable for each industry group. While theory p...
2005-07-01
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Client-Salesperson Relationship in the Insurance Company:Establishing the Attitude Held
Moeti , N. Botlhole , T.
It was envisaged that the study would identify clearly serce attributes that constribute to attitude enhancement and depletion.This would then signal areas that neeed improvement.The results provided that the salespeople were not keen in providing af...
2005-07-01
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36
An Assessment of the Impact of the Technology in Marketing Operations of Small and Medium Enterprises (SMEs) In Africa: A Case of Tanzania
Mboma , L.
Science is key to development process of humankind where technology is based. Technology has a significant impact on economy so it is to marketing performance, development and maintenance as it guides and supports basic, intermediate and service indu...
2005-07-01
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Rescuing a Business in Financial Difficulties: Modern Trends and Tanzania’s Legal Perspective
Shabaan , B.
The modem insolvency laws are increasingly incorporating rescue procedures, which provide for rescue of insolvent or financially distressed companies. In its modern sense, insolvency laws are not merely confined to liquidation but also address the po...
2005-07-01
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52
Foreign Direct Investment in Africa
Maxwelt , L. Horton, J. Seedha , B.
Most African countries are seeking Foreign Direct Investment (FDI), because of the contribution FDI can make to their economic development and integration into the world economy. If well managed, FDI can be a channel through which African countries s...
2005-07-01
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33
The Application of Management Accounting Techniques in Decision-Making in a Developing Country
Matsoha , J. Ronan , N.
The business world has available to it a plethora of decision making techniques. But to what extent do they use these techniques in their decisions. This paper addresses this crucial issue. A sample of firms in the Lesotho garment industry was survey...
2005-07-01
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37
How Does Taxation affect Capital Structure of Firms in Tanzania?
Mnzava , I. Hillier, D.
This paper reviews the theoretical and empirical structure on taxation and capital structure and applies it to the Tanzanian environment. Substantial evidence exists that the taxation policy of a country and the effective tax level prevailing in an e...
2005-07-01
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35
Accounting Information and Management of SMEs in Ghana
Amidu , M. Abor , ].
This paper examines the accounting practices of SMEs in Ghana. The study revealed that SMEs in Ghana attach more importance to fmancial information by employing Chartered Accountants and degree holders to handle their accounting information. The stud...
2005-07-01
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37
Corporate Financial Governance a Zambian Perspective
Ronan , N.
In this paper we address one of the fundamental problems confronting the modem organization. This is briefly, how we can achieve sound financial governance in the face of the financial abuses. Corporate financial governance is reviewed in the context...
2005-07-01
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