...Yasean A. Tahat; Ahmed Hassanein; Ahmed R. ElMelegy; Raghid Al Hajj 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...

... and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin. Practical implications The paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must...

...Ibrahim Mohammed Umar; Hasri Mustafa; Wai Yeng Lau; Shafie Sidek Purpose Agricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for the past 93 years in terms of publication...

...Tonatiuh Najera Ruiz; Pablo Collazzo Purpose The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems. Design/methodology/approach A probabilistic model was developed...

... system (particularly its accounting modules), and how the interaction between individual power, trust and control shaped its implementation process. The case study methodology relied on diverse data collection methods including semi-structured interviews, documentary evidence and personal observation...

...Hasri Mustafa Purpose The purpose of this paper is to engage, cooperate and communicate for a more visible form of research accounting in early research settings, especially by those in non-native English speaking and developing nations. Design/methodology/approach The paper highlights four...

...Teerooven Soobaroyen; Mathew Tsamenyi; Haresh Sapra Purpose The purpose of this paper is to review and reflect on the contributions of the Journal of Accounting in Emerging Economies’ special issue on accounting and governance in Africa. Design/methodology/approach The themes...

...Trevor Hopper Purpose The purpose of this paper is to reflect on how best to design, implement and assess accounting reforms in Africa. Design/methodology/approach A cross-disciplinary literature review. Findings Whilst neopatrimonialism inhibits optimal development, some forms do...

...Adela Deaconu; Dan Dacian Cuzdriorean Purpose – The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context. Design/methodology/approach – This research integrates stakeholders...

...Nelson M. Waweru; Ponsian Prot Ntui; Musa Mangena Purpose The purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers' decisions to choose accounting methods in a positive accounting theory perspective...

...Cláudio de Araújo Wanderley; John Cullen; Mathew Tsamenyi Purpose The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system...