This special issue sought to further our understanding of accounting, accountability and governance practices in the Middle East and North Africa (MENA 1) region, given the apparent commonalities (e.g. religion, language, accounting practices and culture) as well as the differences (e.g. history, colonial influence, political and legal systems, level of economic development, GDP and transparency) in its institutional background (Hassan et al., 2014; Tahat et al., 2018). An example of socio-cultural commonality lies in the Islamic religion, which is practised by almost 95% of the MENA population (Farah et al., 2021), which does significantly shape business, financial and accounting practices, i.e. Islamic accounting and finance (Kamla and Haque, 2019; Abras and Jayasinghe, 2023; Abras and Al-Mahameed, 2023; Aburous and Kamla, 2022). Yet, while some of the MENA constituents are considerably resource-rich and boast very high per capita income figures, others exhibit far lower levels on major development indicators (e.g. Human Development Index) and have weak or virtually non-existent capital markets, feeble accounting regulation and local accounting capacity. The state, rather than the private sector, remains the motor of development and agriculture and micro-businesses dominate local economies (Moses and Hopper, 2022). Furthermore, over the last few decades, some MENA countries have been experiencing major political upheavals, social and economic change, or conflict, leading in part to a redefinition of the institutional context, the role of business, civil society, non-governmental organisations and state agencies, with profound impacts on individuals and communities (Alshurafa and Kamla, 2024). In parallel, Gulf “city” states have spearheaded models of development aimed at creating global centres of financial, trading, economic and urban activity, drawing upon the contributions of international professionals, including accountants and financiers (Kamla, 2023). Elsewhere, while grappling with economic and (geo)political turmoil, some countries are continuing to enact accounting reforms, e.g. international financial reporting standards (IFRS) (Review of IFRS in MENA, 2026; Benhayoun, 2024), international standards on auditing (Ghattas et al., 2025) and public sector financial management systems in North Africa.There remains a significant functionalist-led interest in these reforms based on taken-for-granted assumptions about their universal applicability. However, it is important to bear in mind that IFRS, ISA, sustainability reporting and other similar “good governance” reforms are not neutral technical improvements. For one thing, these reforms tend to rely on Western-centric assumptions about institutions, markets, “professionalism” and accountability that either do not apply, or operate in different ways, in MENA settings. As in many other Majority World countries (Uddin, 2025), accounting and governance reforms can function as instruments of legitimation, symbolic displays, elite consolidation, or external signalling to investors and international actors, rather than as drivers of substantive organisational or societal accountability. Therefore, what may appear as tensions, non-compliance, resistance and mixed outcomes, should not be seen as anomalies or weaknesses but rather as a range of possible consequences when Western-led programs are transposed to different institutional terrains (Ekanayake et al., 2025; Alazemi and Uddin, 2026).Within these multifaceted perspectives 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 distinctive uses of accounting, while the operations of large state-owned entities, such as those involved in strategic industries (e.g. Oil and Gas), often raise questions about organisational accountability, transparency and board processes (Alazemi and Uddin, 2026). Corporate sustainability reporting and other forms of social and environmental accounting have become far more prominent (Ahmed et al., 2021; Sorour et al., 2021; Tahat et al., 2025), potentially as an outcome of distinctive rationalities and logics. Admittedly, research on accounting, accountability and governance in the MENA context has been emerging and has been published in key accounting journals (Boolaky et al., 2018; Sarhan and Ntim, 2019; Abdelazim et al., 2023; Tahat et al., 2025). There is a preponderance of articles focusing on Egypt and, to some extent, on Turkey. Tahat et al. (2025) also note a phenomenal progress in accounting research in the Gulf Cooperation Council (GCC) region, notably focusing on corporate governance, Islamic banks, corporate social responsibility and intellectual capital; largely reflective of the efforts to become part of the global economy and of the resources being invested in scholarly activity in the GCC region. At the same time, there appears to be limited work published in these so-called international journals. When reviewing the pattern of research and publications on developing countries in accounting journals deemed to be ABDC 2-ranked A*, A and B from 2009 to 2018, Moses and Hopper (2022) found comparatively few studies focusing on individual MENA countries. Furthermore, only 78 out of the 980 articles on Asia related to MENA countries, while almost 51 out of 204 articles published on Africa discussed North African evidence. This dearth of outputs aligns with Uddin's (2025) view that research and experiences from MENA settings are deemed to be peripheral, context-bound, or methodologically weak, rather than being regarded as sources of theoretical insight worthy of publication.Considering the above, this special issue sought expressions of interest related to broad notions of accounting (e.g. financial and non-financial corporate disclosure, sustainability accounting) and governance practices, in terms of the extent to which they contribute to the exercise of accountability. Through a review of these earlier expressions of interest and a strong scholarly participation at the 2024 Accounting and Accountability in Emerging Economies (AAEE) Workshop 3 in Kuwait, a total of 40 submissions were received, signalling a vibrant and diverse research community engaging with MENA-focused accounting topics. The submissions spanned core areas such as corporate financial disclosure, auditing, governance mechanisms, sustainability reporting and public-sector accountability, consistent with the thematic priorities outlined in the call for papers.Participation was geographically diverse (with submissions from 19 countries, including 10 from the MENA region) and the eight accepted articles are contributions from authors based in Jordan, Saudi Arabia, Qatar, Lebanon, Morocco and Iraq. These distributions suggest an increasingly international yet regionally grounded engagement with emerging economies scholarship, particularly on issues such as audit quality, IFRS adoption, sustainability reporting practices, board characteristics and the evolving challenges faced by regulatory and governance institutions across MENA. In addition, the articles demonstrate promising methodological variety and substantive depth, ranging from quantitative-archival studies to qualitative investigations. Collectively, they offer fresh insights into audit practices, corporate reporting and sustainability reporting, reflecting the complex nature of how these operate in the MENA context and the tensions they generate. We would also highlight the commendable levels of engagement from both authors and reviewers, with the articles proceeding though several rounds of review, ensuring that they can collectively offer deeper insights into practices across the MENA region and the scope they offer from the perspective of theory development. The contributions are methodologically rich, providing both empirical validation of theoretical concepts and interpretive exploration of local institutional complexities.There are three quantitative studies that rely on econometric methods and relatively large datasets to examine key relationships in corporate governance and the adoption of accounting standards. Research examining the influence of board characteristics, such as foreign directors, on corporate innovation and dividend policy in the GCC highlights the region's shift towards governance structures that seek to be (at least visibly) more aligned to global perspectives. The need to signal an alignment towards “good governance” to the outside world remains a key motivation underlying the research. Perceptions about agency problems and insider control lead to a review of existing corporate governance frameworks, e.g. changing board composition and dividend policies as a signal to foreign direct investors (Al-Hajri and Khan, 2024; Baqer and Soliman, 2023).The first paper by Mardini (2026), entitled “The Impact of Boards of Directors' and Audit Committees' Characteristics on Corporate Innovation: Empirical Evidence from the GCC Countries,” is grounded in agency theory and resource dependence theory. Relying on a robust Generalized Method of Moments (GMM) model on a sample of 213 GCC firms, the authors investigate how governance structures influence innovation intensity. Their key finding noted that a larger Board of Directors may introduce coordination and decision-making delays, thereby reducing the effectiveness of corporate innovation. This contribution thus challenges the conventional wisdom that “more” governance is always better, recommending that policymakers exercise caution when mandating increases in board size, as such mandates may undermine national innovation priorities. Extending the discussion on governance, the second paper by Yousef et al. (2026), entitled “The Influence of Board Foreign Directors on Dividend Payout in GCC Non-Financial Firms,” relies on agency theory to examine how the presence of foreign directors affects corporate financial policy. This study provides distinctive empirical evidence on the relationship between foreign board representation and dividend pay-out in the GCC context. The authors identified a specific association between foreign director participation on dividend behaviour, contributing to an understanding of how global expertise influences corporate distribution policies in this emerging market. The authors recommend encouraging greater participation by foreign directors to help align dividend policies with international practices.The third quantitative-led paper by Benhayoun and Zejjari (2026), entitled “Investigating micro-level determinants of IFRS for SMEs prospective adoption in emerging economies – Evidence from Morocco”, focuses instead on the adoption of IFRS for SMEs, which highlights the difficulty of translating global standards into local institutional contexts due to factors such as compliance costs, cultural resistance and lack of professional resources (Lahlou and Boujelben, 2023; Tahat et al., 2025). Drawing on diffusion of innovations theory and institutional theory, the study uses a survey of 102 SMEs to provide empirical evidence on the factors influencing IFRS for SMEs adoption. Overall, Moroccan SMEs perceive IFRS for SMEs as being less responsive of their needs and offering limited benefits in their context. They would prefer some form of adaptation that combines an established international framework and local needs. The SMEs' organizational characteristics, accounting professionals' characteristics and industry type did not significantly influence the adoption decision. Given the respondents’ emphasis on adaptation, the authors recommend that regulators prioritize changes to local GAAP to effectively encourage the prospective adoption of global standards. Given the large of SMEs in the region, such would be of key interest to accounting and financial They also a of adoption, signalling a by for practices that are by of and qualitative rely on interpretive methods – including and – to provide rich, of institutional management and accountability challenges in different MENA paper by et al. (2026), entitled on and Audit in A provides insights and contributions into the experiences of with the of in Economies in Lebanon, a context that is largely from our about practices the of international accounting standards. the issue of auditing and financial reporting in on and major in financial reporting of 2024; and 2024). The the challenges faced by as the of in a context of with or political institutional and an economy by The qualitative and institutional theory and accounting theory to auditing practices a of faced in the of what a technical exercise in in the context of is by local and that institutional and and as well as to operate in such a For the how economic and are often by and in decision-making and related to that is by the weak and The study provides a contribution weak of and resistance to compliance are at important to and policy the authors call for based on local contexts and the of international standards. 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(2026), entitled in and The role of in social to an understanding of how institutions with control The research provides insights into how and systems from a global professional are in a The with of the in different levels and how such processes and to management accounting practices with local different consequences on and social based on their and to The paper the of to this context, by how in local contexts do not with management systems but in The is an important that systems are not neutral but instead adaptation to local when from to to between provides a very between management accounting and practices and those of resource management and for to social and is a particularly and the of social capital and on and resource is a global in The framework can help such concepts and their on of external social reporting in the region are by and in a paper entitled in Corporate in Saudi A This is a to the on and in corporate environmental reporting in a context of Saudi The paper combines and with and to examine how is in corporate environmental of Saudi how three Saudi from different (e.g. to and influence and particularly national (e.g. Saudi and global sustainability including the adoption of reporting and and influence the framework to shape and of the while the adoption of is often only to shape the between corporate and (e.g. provides more insights on by these The paper how is for while is often to both shape and The paper to help and of environmental the role of in as well as the development of more reporting standards. In it the for of a and regionally significant issue as GCC countries environmental and 2024). The authors recommend that regulators not what is but also the and of the to a similar the paper by et al. (2026), entitled the sustainability reporting of and in the of focuses on accountability in by in the region of of a context, the authors by foreign and local in and a diverse of and community and local They how economic reforms have rather than in the region. The by and accountability in the paper for insights into how in the region have to at the of sustainability of a lack of robust reporting can contribute to social tensions and 2023). 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Furthermore, economic reforms (e.g. of in Saudi and financial also a role in the adoption of the standards. The that of standards and their or adoption work when they are as part of a national development The paper also provides and perspectives on the and challenges of IFRS for SMEs in the Saudi context, institutional and as key call for regulators to (e.g. to the specific by and are to have been to a in methods and in this special these in nature (e.g. IFRS, sustainability reporting, auditing, corporate the studies how these practices and are largely with the ownership and political of the region. note complex and tensions when it appears these practices are being in MENA We are particularly that deeper insights into contexts and practices an into how and countries in the region (e.g. Lebanon, of with accounting, governance and accountability Given the limited of large in the region and well settings (e.g. quantitative it is that many have qualitative and different of the economy (e.g. and audit firms, and We the for more empirical and that on a of institutions, organisations and actors, such as local and and state-owned these important the special issue the for research that a more theoretical and are some and accounting has a of the of accounting as technical and from political and social contexts including in the MENA region (e.g. et al., Kamla, and 2018). this special issue a promising from such suggest that research can the in which in accounting to be by Western-centric professional and accountability frameworks, which often and technical in accounting research 2019; Uddin, 2025). with such notions efforts to not only but also the and in the MENA region and how they operate both (e.g. on foreign and as well as forms of cultural such as such as (IFRS) and as neutral accounting that et al., a is complex but provides research the MENA region. For rather than Western-centric to sustainability reporting as the to social and environmental accounting in the MENA region, more to local concepts and the and be more The accounting has significant in and to the perspectives and that a deeper for the and and how these can the development and of sustainability accounting and reporting et al., and 2018; et al., 2023). notions largely from the accounting on MENA region, some in the of Islamic accounting et al., Kamla, et al., of and contexts not only to and practices in local MENA contexts but also provides to understanding and accounting, governance and accountability systems in different contexts, for and and Alazemi and Uddin, also and in which both and the in MENA contexts and and accounting practices, standards and (2025) the of in accounting and from the Majority World are in contributing to and due to that or their perspectives. This forms of local and practices are less and are to such as conflict, or grounded economic organisational governance arrangements are as weak or not to standards an of how and they do contribute to social or organisational (e.g. et al., 2025). in this these by how accounting and governance practices in MENA do not of global but are by of and We to more to established to and instead to and that and the of these In there is a need to from governance and accounting to and has including the of quantitative and which a on countries in the Majority that have financial markets, countries also Moses and Hopper, 2022). This research influences and a more and forms of accounting and accountability et al. to similar notions when that the on from the Majority such as in to while are not to other They call for a of these practices and their The role of in both the of as well as in accounting practices and but particularly in the MENA region a in different contexts, including in countries of MENA and Kamla, 2018; Aburous and Kamla, 2022). it is that many in the MENA region to in international there is or about the of and as the of research and remains to be in to or to and about the of not only in publications but also in and research has to the of the of in research and on the of MENA to and Aburous and Kamla, 2022). and suggest more to the role of as as methodologically need to more the of between and to for of accounting both and the of and in Western-centric accounting and practices, as well as colonial and We also call for a more for both and For there is a significant need to out research in MENA settings and from and contexts, such as and encourage work that reporting and not only as a in the but as a into and professional MENA region, many in the Majority is with colonial and The in that more than the global capital operate based on the model of and the are The and in to other economic and political colonial and far have in accounting and Uddin, 2025; and Kamla, 2024). As on and of and in the Majority World Uddin, 2025), including in the MENA region, that have an intellectual role and responsibility to such of and to and to their This a and political and methodological to the of systems of and including For there is a need to the between corporate and and the in 2025). can as accounting such including the role of accounting and the in in et al., 2025), how can for the in which the of and cultural in by by et al., 2025), are with accounting processes the finance and can the in sustainability and accountability on the role of in the of the in sustainability reporting such as and IFRS and of such The adoption of standards is of the of and for between some of the economies the weak, and emerging from the MENA region from the discussion in the in and accounting et al. for a review of studies in research in accounting, while not focusing on MENA region, has theoretical and empirical to accounting research focusing on and the of different systems of on in to offer insights for a more accounting, that is with and and in and to agency (e.g. 2018; forms of accounting including or to of and accounting systems with to and representation 2025). many of these the theoretical perspectives to some extent, to such notions is largely from research MENA region, and studies to more with notions and emerging from experiences and in the region. understanding tensions and in the of what is or reporting can on theoretical and that examine structures and the role of and in such our call for the and submissions almost three political civil and have tensions and the region. In this for to corporate and state accountability and transparency may they only the and in the We contributions to how accounting and governance the and in the region.
Tahat et al. (Fri,) studied this question.