Record Details

Islamic Accounting; History, Development and Prospects

European Journal of Islamic Finance

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Field Value
 
Title Islamic Accounting; History, Development and Prospects
 
Creator Trokic, Amela; Politecnico di Milano, Heriot Watt University, Umea Univesity, University of Sarajevo and University of Bolton
 
Subject History, Accounting, Islamic Accounting, Finance
 
Description The main objective of this paper is to discuss the history of Islamic accounting from its emersion to its subsequent development and expected growth in the future. In doing so, the paper 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 practical perspective. Based on this comparison the need for an Islamic accounting system, in light of the developing Islamic economic system and the specific needs of its financial institutions which are governed by the Shari’ah, is discussed. Finally, it will look at the prospects of such an accounting system as well as the challenges it faces moving forward.
 
Publisher University of Turin - Italy
 
Contributor —
 
Date 2015-12-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ojs.unito.it/index.php/EJIF/article/view/1043
10.13135/2421-2172/1043
http://www.ojs.unito.it/index.php/EJIF/article/download/1043/1183
 
Source European Journal of Islamic Finance; No 3 (2015): EJIF - European Journal of Islamic Finance, 3, 2015
European Journal of Islamic Finance; No 3 (2015): EJIF - European Journal of Islamic Finance, 3, 2015
2421-2172
 
Language eng
 
Relation http://www.ojs.unito.it/index.php/EJIF/article/view/1043/1183
 
Rights Copyright (c) 2015 European Journal of Islamic Finance