Title: A review of accounting research from the Gulf Cooperation Council Region

Authors: Ali Uyar; Mehmet Ali Koseoglu

Addresses: La Rochelle Business School, Excelia Group, 102 rue de Coureilles – Les Minimes, 17024 La Rochelle Cedex 1, France ' School of Hotel and Tourism Management, The Hong Kong Polytechnic University, Hong Kong

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.

Keywords: accounting; research orientation; literature review; Gulf Cooperation Council; GCC.

DOI: 10.1504/IJBBM.2021.121379

International Journal of Bibliometrics in Business and Management, 2021 Vol.1 No.4, pp.267 - 302

Accepted: 23 Jan 2020
Published online: 09 Mar 2022 *

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