Islamic Accounting And Business Research
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Islamic Accounting And Business Research
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Author :
language : en
Publisher:
Release Date : 2019-04
Islamic Accounting And Business Research written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04 with categories.
Current debates in the accounting world, which emphasis on the issues of International Financial Reporting Standards (IFRS) as a common global financial reporting language, are compelling international accounting organizations to consider Islamic accounting. Despite the existence of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) to provide accounting standards for Islamic Financial Institutions (IFIs), there is still no standardized accounting for Islamic financial transactions. The main concern today is that the accounting policies adopted by Islamic banks in preparation of their financial statements are largely unregulated. This is why almost every Islamic financial institution has developed its own accounting policy for the various contacts governing their work resulting in significant variations. These differences unfortunately make it difficult to compare the financial statements of Islamic financial institutions, as well as make them look less credible in the eyes of international market players. Islamic Accounting and Business Research is intended to cover current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari'ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. The book is aimed to discuss the history of Islamic accounting from its emersion to its subsequent development and expected growth in the future. In doing so, the book will analyze the historic influence of Islamic accounting over its conventional counterpart which dominates the industry today. Moreover, it will provide an analysis of the similarities and differences between Islamic and conventional accounting today from both a theoretical and real-world perspective. This book provides state of the art information for the advancement of accounting and business knowledge based on Shari'ah and Islamic activities that have an impact on the welfare of society.
Contemporary Research In Accounting And Finance
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Author : Abdelghani Echchabi
language : en
Publisher: Springer Nature
Release Date : 2022-05-28
Contemporary Research In Accounting And Finance written by Abdelghani Echchabi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-28 with Business & Economics categories.
The book compiles a comprehensive set of case of studies in business and accounting from the MENA region. These case studies consist of practical research studies with strong theoretical foundations. Hence, the book is a guide to the industries in various sectors regarding the best practices for efficient business and accounting management. In addition, the book will serve as an important teaching reference for business and accounting courses in the MENA region.
Islamic Accounting
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Author : Christopher Napier
language : en
Publisher:
Release Date : 2011
Islamic Accounting written by Christopher Napier and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Accounting categories.
Principles Of Islamic Accounting
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Author : Nabil Baydoun
language : en
Publisher: John Wiley & Sons
Release Date : 2018-07-10
Principles Of Islamic Accounting written by Nabil Baydoun and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-10 with Business & Economics categories.
Your introduction to Islamic accounting Principles of Islamic Accounting is the first and only text that covers the fundamentals of Islamic accounting in English. A comprehensive guide, this groundbreaking reference offers both insight into Islamic accounting best practices and disclosure for Shariah-compliant instruments. Covering everything from basic transaction analysis to the preparation of financial statements, this reference serves as a broad framework around which undergraduate students can build their understanding of the Islamic business environment by offering context and showcasing how Islamic values can influence the disclosure of financial information. Islamic accounting is becoming an increasingly important aspect of the business field as globalization results in a surge in business partnerships and transactions around the world. Today's students need to understand Islamic accounting principles in order to effectively work with professionals who adhere to these standards—and accessing this information via text in English was not possible until this revolutionary reference. Review the basics through an introduction to Islamic accounting Understand the recording process, and how to complete the accounting cycle and adjust accounts as necessary Explore accounting for assets, liabilities, equity, and sukuk, as well as zakat and takaful accounting Discover details regarding Islamic commercial law, accounting for Islamic financial institutions, and Islamic corporate governance and sustainability, and look at auditing from an Islamic perspective Principles of Islamic Accounting is an essential text for first-year university students who are studying Islamic accounting, as well as professional societies and organizations that support the use of Islamic accounting principles, such as The Islamic Finance Professionals Association.
Handbook Of Research On Islamic Business Ethics
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Author : Abbas J. Ali
language : en
Publisher: Edward Elgar Publishing
Release Date : 2015-10-30
Handbook Of Research On Islamic Business Ethics written by Abbas J. Ali and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-30 with Business & Economics categories.
The Handbook of Research on Islamic Business Ethics is an essential source for policymakers and researchers to gain an understanding of pressing ethical issues in the Islamic business world. The primary objective is to provide readers with an insight into the ethical principles that govern Islamic business conduct. These principles are articulated with a view to evaluating whether business actors uphold their social responsibilities and are committed to ethical values in their conduct. Exploring the interweaving relationship between Islamic business ethics and the market, this Handbook examines the critical role that ethics can play in ensuring that business thrives. It offers theoretical perspectives on research and goes beyond the conventional treatment of Islamic ethics. It debates important market issues and asserts that social actors in the Islamic business world should be cognisant of these issues so as to behave in a moral and responsible manner. Implications for researchers and for market conduct are illuminated. Readers wanting to familiarize themselves with day-to-day Islamic business ethics will find this Handbook an invaluable guide.
Islamic Accounting
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Author : Christopher Napier
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011
Islamic Accounting written by Christopher Napier and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Accounting categories.
"This is the first ever compilation of leading articles in the field of Islamic accounting from the path defining contribution of Abdel-Majd in 1981 to the most important articles by Rifaat Ahmed Abdel Karim, founder of AAOIFI and former Secretary General of the IFSB. The collection is an essential purchase for all university libraries with Islamic finance collections as well as business schools where financial reporting is considered from different cultural perspectives. The editors are to be congratulated on their efforts.'
Islamic Business Administration
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Author : Minwir Al-Shammari
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-03-13
Islamic Business Administration written by Minwir Al-Shammari and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-13 with Business & Economics categories.
This essential textbook provides a comprehensive introduction to the Islamic business environment, exploring core concepts and practices in business administration from an Islamic perspective. Thorough and accessible, it covers the full range of Islamic business, including entrepreneurship, ethics, organizational culture, marketing, finance and decision making. Taking an integrated approach that aligns contemporary business practice with traditional Islamic literature, the book offers an engaging exploration of the key ways in which business activities can be organised to align with Islamic norms, rules and regulation. Developed from the teaching practice of an international range of leading scholars in the field, Islamic Business Administration includes topical case studies, practical business scenarios and comparative features, encouraging students to place their understanding of Islamic business within the wider global business context and to understand its practical implementation. This is an invaluable companion for students studying a module in Islamic business or management at undergraduate, postgraduate and MBA level. It is also suitable for students of Islamic finance or banking looking to place their learning in the wider context of Islamic business.
Financial And Accounting Principles In Islamic Finance
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Author : Samir Alamad
language : en
Publisher: Springer
Release Date : 2019-05-10
Financial And Accounting Principles In Islamic Finance written by Samir Alamad and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-10 with Business & Economics categories.
This book provides an original account detailing the origins and components of a faith-based accounting system that was founded around 629 CE. By examining the historical development that the accounting systems underwent within the context of faith-based rules and values, the book explains what is meant by the term “faith-based accounting”, together with a discussion of its characteristics in relation to various product structures and the underlying Islamic finance principles. It provides important theoretical and practical contributions by explaining accounting as a value-based science rather than a value-free object or abstract. This book explores the way in which religious rules act as a directive for accounting and auditing practices in IFIs. Through which the concept of money and digital currency within the theory of money and how it is enacted in a faith-based context, amid differences of opinions among its actors, is examined. This is an important foundation to explain Islamic accounting and includes how this outcome would shape the faith-based view regarding the new phenomenon of digital currency (DC). Also featured is the concept of paper money within the theory of money and how it is enacted in a faith-based legal framework by identifying two core concepts of today’s Fiat money as being a single genus or multi-genera money. This book is not merely an academic work, nor is it a pure practitioner guide; rather, it is a robust work that combines both. It marries rigorous academic research and theories with practical industry experiences. The book provides a clear and concise guide to accounting in Islamic economics and finance and how Islamic financial institutions could meet the applicable faith-based rules in their accounting practices.
Business And Accounting Ethics In Islam
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Author : Trevor Gambling
language : en
Publisher: Burns & Oates
Release Date : 1991
Business And Accounting Ethics In Islam written by Trevor Gambling and has been published by Burns & Oates this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
Professors of accounting--one British and one Kuwaiti--challenge western businessmen's assumed superiority over Arabic traders and hagglers. The reason, they say, that there is no clearly defined and generally accepted set of accounting principles in the west, is that there is no ethical basis for judging and recording transactions that are at least partly designed to deceive. Islam, they contend, provides such a basis, which does not require a belief in the religion to make use of. They show how the principles have been and are now applied. For academics and practicing accountants. Annotation copyrighted by Book News, Inc., Portland, OR
Islamic Accounting And Finance A Handbook
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Author : Khaled Hussainey
language : en
Publisher: World Scientific
Release Date : 2023-03-23
Islamic Accounting And Finance A Handbook written by Khaled Hussainey and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-23 with Business & Economics categories.
Islamic finance is one of the fastest-growing sectors in international banking and finance. Owing to the increasing availability and ease of access to Islamic services, Islamic finance has become increasingly important not only in Muslim countries, but around the world, making it a global industry. Under the Gulf Cooperation Council (GCC) as well as in some regions, such as the Middle East and North Africa, a dual financial system is implemented, where Sharia-compliant products are marketed alongside conventional financial systems.In this thoroughly researched collection of chapters, researchers from around the world examine the role of Islamic finance in the economies and prospects of different companies. They discuss Islamic finance literature from both theoretical and empirical perspectives. The theoretical section of the book consists of conceptual chapters that enable readers to critically evaluate and expand their understanding of accounting and finance. The chapters in the empirical section of this handbook discuss and interpret empirical evidence to provide clear implications for practice, research, and society. This section bridges the gap between theory and practice and offers suggestions for future research. Islamic Accounting and Finance is geared towards scholars and students, but it is also of use to banking and finance practitioners.