Motivated by the keenness of the Permanent Committee of Accounting Departments at the Gulf Cooperation Council (GCC) Universities, and in line with their objectives in fostering academic research in various fields of knowledge, their Excellency Presidents of GCC Universities in their meeting on 22-23 October 1995 agreed to launch an Arab Journal of Accounting headquartered at University of Bahrain. It is a semi-annual refereed journal concerned with academic research in all fields of accounting. The journal has added a significant chain to the Gulf specialized work that has made considerable achievements in the past few years. The journal has also contributed a professional dimension to the practice of accounting, in addition to it being a medium of communication among academics and professionals in the Gulf and other Arab countries. The journal has opened a vista the world which accords due attention to this region for its important strategic, economic and financial status.

Editor-in-Chief