The aim of the special issue is to further our understanding of accounting, accountability and governance practices in the Middle East and North Africa (MENA) region, given apparent commonalities (e.g. religion, language, accounting practices and culture) and differences (e.g. history, colonial influence, political and legal systems, level of economic development, GDP, and transparency) in the institutional background. A particular example of socio-cultural commonality lies in the Islamic religion, which is practised by almost 95% of the MENA population. In contrast, while some of the MENA constituents are considerably resource-rich and boast of very high-income per capita figures, others exhibit far less in terms of major indicators of development (e.g., human development index) and have weak or virtually non-existent capital markets, feeble accounting regulation and local accounting capacity.<\/p>\n
The state, rather than the private sector, remains the motor of development and agriculture and micro-businesses dominate local economies. Gulf \u2018city\u2019 states have also spearheaded models of development aimed at creating global centres of financial, trading and urban activity, drawing upon the contribution of international professionals, including accountants and financiers. In North Africa, while grappling with economic and political turmoil, some countries are continuing to enact accounting reforms, e.g. public sector financial management and accounting systems.<\/p>\n
Within these multi-faceted and evolving contexts, the special issue aims to contribute to a deeper understanding of the role of governance in enabling or constraining the exercise of accountability and how accounting information is produced and relied upon (if at all) in corporate, public, and daily life settings. Arguably, ownership structures and arrangements in business ventures can lead to peculiar uses of accounting while the operations of large state-owned entities, such as those involved in strategic industries (oil & gas), often raise questions about organisational accountability, transparency, and sustainability.<\/p>\n
Finally, as in the case of other emerging economies, sustainability reporting and other forms of social and environmental accounting have become more prominent. Admittedly, research on accounting, accountability, and governance in the MENA context, has been emerging and been published in key accounting journals, with a preponderance of articles on Egypt and to some extent on Turkey. The issue aims to attract a wide coverage of accounting (e.g. financial and non-financial corporate disclosure, CSR, and sustainability) and governance practices, and the extent to which they contribute to the exercise of accountability. It also welcomes studies about contemporary developments in the accounting and financial profession.<\/p>\n
Considering the focus and the audience of the\u00a0Journal of Accounting in Emerging Economies<\/em>, we therefore call for a wide range of studies about accounting, accountability, and governance practices in terms of contributing to \u2018mainstream\u2019 debates but also to address pressing concerns around gender diversity, sustainability, Islamic accounting,\u00a0auditing, and accounting in unlisted businesses in the MENA context.<\/p>\n Note:\u00a0<\/strong>Typically, the MENA classification will include Algeria, Bahrain, Djibouti, Egypt, Iran, Iraq, Jordan, Kuwait, Lebanon, Libya, Morocco, Oman, Qatar, Saudi Arabia, Syria, Tunisia, the United Arab Emirates, Palestine, and Yemen. In some cases, Mauritania, Somalia, Sudan, Turkey, and Western Sahara are included.<\/p>\n The Guest Editors invite potential authors to submit and present draft papers to an in-person\u00a0Accounting and Accountability in Emerging Economies (AEE)<\/em>\u00a0Workshop Event to be held in February 2024 hosted by the Gulf University for Science and Technology (GUST) in Kuwait.<\/p>\n The\u00a0workshop<\/a>\u00a0will provide an opportunity for authors to interact with Guest Editors as well as network with researchers in the region. Following the call for the special issue in 2023, the timeline will be as follows:<\/p>\n 1\u00a0July 2023:\u00a0 submission of extended abstracts or draft papers to the guest editors for an initial review.<\/p>\n 1\u00a0August 2023: communication of acceptance for the workshop and feedback for development.<\/p>\n 18-20\u00a0February 2024: in-person workshop at GUST, Kuwait, followed by final feedback and recommendations.<\/p>\n 1\u00a0June 2024: submission window opens.<\/p>\n 1\u00a0September 2024: submission window closes.<\/p>\n Workshop attendance is not a condition for consideration to the special issue. Guest Editors will consider any other requests for feedback by email prior to the paper submission deadline.<\/p>\n Abstracts and\/or draft papers to be submitted via Easychair (refer to\u00a0workshop website<\/a>\u00a0for the link). Please send all workshop attendance enquiries to:\u00a0AAEE-GUST-Workshop2024@gust.edu.kw<\/a>\u00a0by 1 July 2023.<\/p>\n Full paper submissions are made using\u00a0ScholarOne Manuscripts<\/a>.<\/p>\nList of topic areas<\/h2>\n
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Submission information and key dates<\/h2>\n
Special issue (in-person) development workshop (18-20 February 2024) \u2013 Gulf University for Science and Technology, Kuwait.<\/h3>\n