The accountancy profession and emerging economies : reflections on the case of Syria at the margins of the global order

Syria, prior to the outbreak of extreme violence in 2011, was seeking increased economic liberalisation and aspiring to gain a larger stake in the global economy after a long period of isolation and animosity with the West. The authors elaborate, with critical insight, on how, before the violent events of more recent times, Syrian accountants were mobilising debates and shaping their professional identity vis-à-vis the new role they envisaged for the accountancy profession in this era of globalisation. Future research possibilities are considered, including reflecting in this context on the terrible and tragic events impacting Syria in recent times.