A review of accounting research from the Gulf Cooperation Council Region. (3rd March 2022)

• Record Type: Journal Article
• Authors: Uyar, Ali; Koseoglu, Mehmet Ali
• Is Part Of: International journal of bibliometrics in business and management. Volume 1:Number 4(2021)
• Page Start: 267
• Page End: 302
• Publication Date: 2022-03-03
• Subjects: accounting -- research orientation -- literature review -- Gulf Cooperation Council -- GCC; Bibliometrics -- Periodicals; Business intelligence -- Periodicals; 650.0727
• Languages: English
• ISSNs: 2057-0546

Abstract

The purpose of this paper is to review, criticise, and synthesise the accounting literature in the Gulf Cooperation Council (GCC) region, and to identify where the GCC region fits into the orientation of mainstream international accounting research. In total, we have reviewed 127 papers regarding the countries in the GCC region and explored accounting research over several dimensions: the evolution of research over time, country-level analysis, authorship patterns, prominent affiliations, outstanding journals publishing the papers, theory implementation and diffusion, and statistical tools used. The findings point to gaps in prior studies and provide possible future avenues for research in the GCC region.