Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2016 , Volume 9 , Number 29; Page(s) 89 To 109.
 
Paper: 

PRESENTING AN ISLAMIC ACCOUNTING MODEL WITH EMPHASIS ON JURIDICAL BASES AND FUNDAMENTAL CHALLENGES

 
 
Author(s):  MEHRANI SASAN, KARAMI GHOLAMREZA, HOSSEYNI S.ALI, RAMROOZ ALIREZA
 
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Abstract: 

Islamic accounting challenges have not been considered in contemporary accounting and the adoption of the standards developed by accounting and auditing organization of Islamic financial institute (AAOIFI) -as the pioneer Islamic accounting standard setting organization- is needed to be studied. The challenges can be classified in to fundamental and functional categories. Achieving a comprehensive and appropriate solution requires that challenges be studied in both juridical and accounting aspects. Regarding to the lack of sufficient literature about Islamic accounting, this research will be processed via Mixed-explanatory method. Qualitative section is aimed to solve the fundamental challenges via using descriptive-analytical method (a reliable Islamic research method). Second stage, which is quantitative, completes the research via using survey method to gather accounting experts’ opinions. Based on comparing qualitative and quantitative results and found solution for Islamic accounting fundamental challenges, it’s concluded that a juridical committee in auditing organization should be founded and international action is needed to get actual progress in terms of Islamic accounting challenges are crucial. Finally, a model for Islamic accounting has been proposed by virtue of the results.

 
Keyword(s): ISLAMIC ACCOUNTING, JURISPRUDENCE, CHALLENGE
 
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