Environmental disclosure studies in Middle East and Northern Africa in shadow of theoretical context, Kamal Eljayash
Department of Accounting
Zawia University, Zawia
Purpose: Over the past few decades, accounting research has received considerable attention from academics and researchers in an effort to understand and interpret accounting events in firms. Environmental disclosure research is featured in those studies because of its effect on the number of groups within society where companies operate. Therefore, many studies, especially in developing countries, have been conducted in order to interpret and reach an understanding of the determinants of disclosure in companies through using accounting and social theories. In the Middle East and North Africa, a substantial number of accounting studies have been undertaken aimed at addressing the environmental disclosure in companies. The purpose of this paper is to examine these studies conducted in the Middle East and North Africa in order to establish an overview of the theoretical approach in the interpretation of the environmental disclosure in companies.
Design/methodology/approach: Review of studies of the environmental disclosure in the Gulf region and North Africa by focusing on a theoretical method that interpreted the environmental disclosure.
Findings: Studies have shown a difference in the theoretical interpretation of the environmental disclosure with emphasis on the theory of stakeholder, the most common in such studies.
Originality/value: The value of this study is to add to the accounting literature in this area which, thus, is considered as a starting point for future studies on the most important theories used in the interpretation of environmental disclosure in the Gulf region and North Africa.
Keywords: Environmental disclosure; Middle East; Northern Africa; Theoretical context.
Citation: Eljayash, K. (2017), "Environmental disclosure studies in Middle East and Northern Africa in shadow of theoretical context", World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 13 No. 4, pp. 334-349. https://doi.org/10.1108/WJEMSD-02-2017-0007