ISBN:
9781784713799
Language:
English
Pages:
1 Online-Ressource (1 v)
,
cm
Series Statement:
Elgar research reviews in business
Series Statement:
Edward Elgar E-Book Archive
Parallel Title:
Erscheint auch als Islamic accounting
DDC:
657.091767
Keywords:
Rechnungswesen
;
Islamische Staaten
;
Accounting Religious aspects
;
Islam
;
Accounting
;
Accounting
;
Islamic countries
;
Accounting
;
Religious aspects
;
Islam
;
Electronic books
Abstract:
This timely new collection presents the most significant English language contributions to the literature on Islamic accounting. Including more than thirty articles by some of the most important authors in the area, the book covers six major themes: the conceptual framework, accounting ethics and social responsibility, corporate reporting, accounting practice and zakat, auditing and the Islamic history of accounting. Following the rapid growth of the Islamic financial system this book will be recommended reading for academics, students, researchers and practitioners interested in developing their understanding of this increasingly important area, and an essential purchase for libraries
Abstract:
Omar Abdullah Zaid (2000), 'Were Islamic Records Precursors to Accounting Books Based on the Italian Method?', Accounting Historians Journal, 27 (1), June, 73-90 -- Cigdem Solas and Ismail Otar (1994), 'The Accounting System Practiced in the Near East During the Period 1220-1350 Based on the Book Risale-i Felekiyye', Accounting Historians Journal, 21 (1), June, 117-35 -- Shaari Hamid, Russell Craig and Frank Clarke (1995), 'Bookkeeping and Accounting Control Systems in a Tenth-Century Muslim Administrative Office', Accounting, Business and Financial History, 5 (3), 321-33 -- Omar Abdullah Zaid (2000), 'The Appointment Qualifications of Muslim Accountants in the Middle Ages', Accounting Education, 9 (4), 329-42
Abstract:
Recommended readings (Machine generated): Baydoun, N. and R. Willett (1994), Islamic Accounting Theory, Proceeding of AAANZ Annual Conference, Sydney, Australia. -- Gambling, T. (1974), Societal Accounting, London: George Allen & Unwin. -- Gambling, T. and R.A.A. Karim (1991), Business and Accounting Ethics in Islam, London: Mansell. -- Haniffa, R.M. (2002), Social Responsibility Disclosure: An Islamic Perspective, Indonesian Management and Accounting Research Journal, 1 (2), 128-46. -- Haniffa, R. and M. Hudaib (2010), The Two Ws of Islamic Accounting Research, Journal of Islamic Accounting and Business Research, 1 (1), 5-9. -- Kotb, S. (1970), Social Justice in Islam, Translated from Arabic to English by John B. Hardie, New York: Octagon Books. -- Napier, C. (2009), Defining Islamic Accounting: Current Issues, Past Roots, Accounting History, 14 (1&2), 121-44. -- Simpson, A. and P. Willing (1996), Accounting and Auditing Issues in Islamic Banking, in European Perceptions of Islamic Banking, London: Institute of Islamic Banking and Insurance. -- Sulaiman, M. (1997), Testing a Theory of Islamic Corporate Reporting: The Case of Malaysia, PhD Thesis, University of Otago, Dunedin, New Zealand. -- Moustafa F. Abdel-Magid (1981), 'The Theory of Islamic Banking: Accounting Implications', International Journal of Accounting, 17 (1), Fall, 79-102 -- Rifaat Ahmed Abdel Karim (1995), 'The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks', Accounting and Business Research, 25 (100), Autumn, 285-300 -- Roszaini Haniffa and Mohammad Abdullah Hudaib (2002), 'A Theoretical Framework for the Development of the Islamic Perspective of Accounting', Accounting, Commerce and Finance: The Islamic Perspective Journal, 6 (1&2), June/December, 1-71 -- T.E. Gambling and R.A.A. Karim (1986), 'Islam and "Social Accounting", Journal of Business Finance and Accounting, 13 (1), Spring, 39-50 -- Cyril Tomkins and Rifʿat Ahmed 'Abdul Karīm (1987), 'The Sharīʿah and its Implications for Islamic Financial Analysis: An Opportunity to Study Interactions Among Society, Organization, and Accounting', American Journal of Islamic Social Sciences, 4 (1), September, 101-15 -- Saeed Askary and Frank L. Clarke (1997), 'Accounting in the Koranic Verses', Accounting, Commerce and Finance: The Islamic Perspective International Conference I, 138-52 -- Kazi Firoz Alam (1998), 'Islam, Ethics and Accounting Practices', Accounting, Commerce and Finance: The Islamic Perspective Journal, 2 (2), December, 67-85 -- Mervyn K. Lewis (2001), 'Islam and Accounting', Accounting Forum, 25 (2), June, 103-27 -- Athar Murtuza (2002), 'Islamic Antecedents for Financial Accountability', International Journal of Islamic Financial Services, 4 (1), April-June -- Ros Haniffa, Mohammad Hudaib and Abdul Malik Mirza (2002), 'Accounting Policy Choice within the Shari'ah Islami'iah Framework', Discussion Papers in Accountancy and Finance, School of Business and Economics, University of Exeter, Working Paper 02/04, 1, 3-27
Abstract:
Shaari Hamid, Russell Craig and Frank Clarke (1993), 'Religion: A Confounding Cultural Element in the International Harmonization of Accounting?', Abacus: A Journal of Accounting, Finance and Business Studies, 29 (2), 131-48 -- Rifaat Ahmed Abdel Karim (2001), 'International Accounting Harmonization, Banking Regulation, and Islamic Banks', International Journal of Accounting, 36 (2), May, 169-93 -- Trevor Gambling, Rowan Jones and Rifaat Ahmed Abdel Karim (1993), 'Credible Organizations: Self-Regulation v. External Standard-Setting in Islamic Banks and British Charities', Financial Accountability and Management, 9 (3), August, 195-207 -- Nabil Baydoun and Roger Willett (2000), 'Islamic Corporate Reports', Abacus: A Journal of Accounting, Finance and Business Studies, 36 (1), February, 71-90 -- Roger Willett and Maliah Sulaiman (2001), 'Islam, Economic Rationalism, and Accounting', American Journal of Islamic Social Sciences, 18 (2), Spring, 61-93 -- Maliah Sulaiman (2001), 'Testing a Model of Islamic Corporate Financial Reports: Some Experimental Evidence', IIUM Journal of Economics and Management, 9 (2), 115-39 -- Rania Kamla, Sonja Gallhofer and Jim Haslam (2006), 'Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment', Accounting Forum, 30 (3), September, 245-65 -- Bassam Maali, Peter Casson and Christopher Napier (2006), 'Social Reporting by Islamic Banks', Abacus: A Journal of Accounting, Finance and Business Studies, 42 (2), June, 266-89 -- Roszaini Haniffa and Mohammad Hudaib (2007), 'Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports', Journal of Business Ethics, 76 (1), November, 97-116 -- Mohammad Akhyar Adnan and Michael Gaffikin (1997), 'The Shari'ah, Islamic Banks and Accounting Concepts and Practices', Accounting, Commerce and Finance: The Islamic Perspective International Conference I, 116-37 -- Frank Clarke, Russell Craig and Shaari Hamid (1996), 'Physical Asset Valuation and Zakat: Insights and Implications', Advances in International Accounting, 9, 195-208 -- Kamal Naser, Victor Murinde and Abdulla Al-Utaibi (2001), 'Accounting for Zakat: Evidence on Zakat Payment, Collection and Distribution in GCC Countries', Accounting, Commerce and Finance: The Islamic Perspective Journal, 5 (1), June, 25-65 -- Bill Maurer (2002), 'Anthropological and Accounting Knowledge in Islamic Banking and Finance: Rethinking Critical Accounts', Journal of the Royal Anthropological Institute, 8 (4), December, 645-67 -- Ros Aniza Mohd. Shariff and Abdul Rahim Abdul Rahman (2004), 'An Exploratory Study of Ijarah Accounting Practices in Malaysian Financial Institutions', International Journal of Islamic Financial Services, 5 (3), October-December -- Abdul Rahim Abdul-Rahman and Andrew Goddard (1998), 'An Interpretive Inquiry of Accounting Practices in Religious Organisations', Financial Accountability and Management, 14 (3), August, 183-201 -- Jesmin Islam, Dennis Taylor and Atique Islam (2000), 'The Information Adequacy of Management Accounting Systems Amongst Islamic and Non-Islamic Banks in Bangladesh', Accounting, Commerce and Finance: The Islamic Perspective Journal, 4 (1&2), June/December, 1-29 -- Muhammad Akram Khan (1985), 'Role of the Auditor in an Islamic Economy', Journal of Research in Islamic Economics, 3 (1), 31-41 -- Rifaat Ahmed Abdel Karim (1990), 'The Independence of Religious and External Auditors: The Case of Islamic Banks', Accounting, Auditing and Accountability Journal, 3 (3), 34-44 -- Keith L. Hood and Raja A. Bucheery (1999), 'The Interaction of Financial and Religious (Islamic) Auditors with Reference to the Audit Expectation Gap in Bahrain', Accounting, Commerce and Finance: The Islamic Perspective Journal, 3 (1&2), June/December, 25-58
Note:
The recommended readings are available in the print version, or may be available via the link to your library's holdings
DOI:
10.4337/9781784713799
URL:
Volltext
(Deutschlandweit zugänglich)
URL:
Deutschlandweit zugänglich
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