Research & Publications
Sustainability Reporting
A bibliometric analysis of 2,282 studies (2010–2024) reveals rising global interest in sustainability reporting, with the UK and US leading research output. Key themes include sustainability practices, global initiatives, and collaborative networks—highlighting growth areas and future research directions.
IFRS
This study explores the perceived benefits and challenges of adopting IFRS in Somalia, highlighting strong professional support alongside key barriers like training costs and regulatory gaps. It offers strategic insights for integrating global standards in emerging economies.
Financial Crime
This pioneering study explores Somali public female employees’ perceptions of financial crimes, revealing their views on causes, impacts, and prevention, while emphasizing the role of ethics, governance, and oversight in combating corruption.
Fintech
The study explores fintech awareness among students in four Mogadishu universities, finding low understanding of key digital finance concepts. Awareness improves with academic progression, highlighting the need for updated curricula and stronger ties with the fintech industry.
AIS
This study investigates how the use of accounting information systems (AIS) influences the performance of small businesses in Mogadishu, Somalia, highlighting improved efficiency, decision-making, and financial management.