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Sustainability Accounting Research in the MENA Region: A Bibliometric Review

Author

Listed:
  • Belidan Mohamed Anas

    (Department of Finance Research (LAREF), The Higher Institute of Commerce and Business Administration (Groupe ISCAE) Casablanca, Morocco)

  • Baghad Halima

    (The Higher Institute of Commerce and Business Administration (Groupe ISCAE) Casablanca, Morocco)

Abstract

Research background Sustainability accounting is gaining recognition in the MENA region for assessing impacts amidst challenges like water scarcity and oil dependence. Despite lacking regulations, initiatives such as the Saudi 2030 Vision and the Qatar 2030 Vision emphasize the need for governance reform and improved sustainability reporting. Purpose Our study addresses the lack of comprehensive literature reviews in sustainability accounting in the MENA region by analyzing existing research. It provides insights into current studies, identifies key themes and trends, and highlights areas for further exploration. Covering data from over 18 years, the findings offer an overview of the developmental stages and prospects of sustainability reporting for researchers and stakeholders in both industry and academia. Research methodology Employing a mixed-methods approach, this study utilizes a bibliometric analysis, qualitative assessment, and content analysis to explore the field of sustainability accounting within the MENA region. Over a thousand related papers are quantitatively analyzed, with validation from reputable source Scopus. Results Our research reveals a remarkable surge in sustainability accounting research in the MENA region, connected to diverse theories and themes, showcasing immense future potential. A key feature of this research is the frequent collaboration between local and international researchers, which significantly aids in spreading knowledge and advancing sustainability accounting research. Novelty This study examines the role of sustainability accounting in various research areas within the MENA region. It also outlines practical approaches to utilizing sustainability reporting, contributing to advancements in research and development. As of the date this paper was written, and to the extent of our knowledge, there were no existing research papers specifically focused on the MENA region within this scope.

Suggested Citation

  • Belidan Mohamed Anas & Baghad Halima, 2025. "Sustainability Accounting Research in the MENA Region: A Bibliometric Review," Folia Oeconomica Stetinensia, Sciendo, vol. 25(2), pages 24-47.
    • Handle: RePEc:vrs:foeste:v:25:y:2025:i:2:p:24-47:n:1002
    DOI: 10.2478/foli-2025-0021
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    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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