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By exploring the halalness and food safety risks from the perspective of technology and the relationship among them, this study aims to make quantitative predictions of such risks in the broiler supply chain to determine the critical control points (CCPs) in Hazard Analysis Critical Control Point (HACCP).

This study integrates Interpretive Structural Modeling (ISM) and Bayesian Network (BN) to achieve the objectives. Data were collected from focus group discussions (FGDs) with experts and direct observations at the broiler supply chain.

This paper identified 19 risks in the Indonesian broiler supply chain. The risk for halalness and food safety reached 30.92%, indicating that assuring halalness and food safety remains improbable or unlikely. The two CCPs of halalness and food safety are the knife’s sharpness and the vehicle’s storage temperature.

This study quantifies the halalness and food safety risks in the Indonesian broiler supply chain, but it only involves one step forward and one step backward in the slaughterhouse’s chain.

The findings can provide insights for stakeholders, such as business owners, employees, management system auditors and consumers, regarding the critical control points of halalness and food safety in the broiler supply chain to improve the halalness and food safety management systems.

This study’s novelty lies in the examination of halalness and food safety risks using a risk prediction model to determine CCPs for the HACCP plan in the broiler supply chain in Indonesia.

This study aims to provide an exhaustive review and analysis of accounting research conducted on the Gulf Cooperation Council (GCC) countries.

The study combines bibliometric and content analysis techniques to analyze 811 Scopus peer-reviewed research articles from 1998 to 2023, written by 1,195 authors. It quantifies the annual scientific production, examines the main publication venues, visualizes collaboration and various bibliometric networks, identifies thematic research categories and provides a roadmap for future research directions.

The findings reveal phenomenal progress in accounting research on the GCC countries, evidenced by an increased number of peer-reviewed articles, scholars and countries involved. Likewise, a “homophily impact” exists among the productive authors, meaning they share a disciplinary or thematic similarity in their research interests. Besides, there is an apparent weakness in the research collaboration between GCC countries and their global counterparts. Furthermore, four main broad thematic categories of accounting research on the GCC countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions.

This study is the first to thoroughly evaluate accounting research within the GCC countries, utilizing a large sample of 811 peer-reviewed research papers indexed in Scopus from 1998 to 2023. The results are helpful, offer valuable insights and pave the way for future research avenues.