25 Years of scholarly accounting research on the GCC region: looking back for future research roadmap

Yasean A. Tahat, Ahmed Hassanein, Ahmed R. ElMelegy and Raghid Al Hajj

Journal of Accounting in Emerging Economies, 2024, vol. 15, issue 2, 385-414

Abstract: Purpose - This study aims to provide an exhaustive review and analysis of accounting research conducted on the Gulf Cooperation Council (GCC) countries. Design/methodology/approach - The study combines bibliometric and content analysis techniques to analyze 811 Scopus peer-reviewed research articles from 1998 to 2023, written by 1,195 authors. It quantifies the annual scientific production, examines the main publication venues, visualizes collaboration and various bibliometric networks, identifies thematic research categories and provides a roadmap for future research directions. Findings - The findings reveal phenomenal progress in accounting research on the GCC countries, evidenced by an increased number of peer-reviewed articles, scholars and countries involved. Likewise, a “homophily impact” exists among the productive authors, meaning they share a disciplinary or thematic similarity in their research interests. Besides, there is an apparent weakness in the research collaboration between GCC countries and their global counterparts. Furthermore, four main broad thematic categories of accounting research on the GCC countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions. Originality/value - This study is the first to thoroughly evaluate accounting research within the GCC countries, utilizing a large sample of 811 peer-reviewed research papers indexed in Scopus from 1998 to 2023. The results are helpful, offer valuable insights and pave the way for future research avenues.

Keywords: Accounting; GCC countries; Bibliometric analysis; Network analysis; Corporate governance; Islamic banks; Corporate social responsibility; Intellectual capital (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-12-2023-0390

DOI: 10.1108/JAEE-12-2023-0390

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