Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
Baydoun and Willett (2000) suggest that the inclusion of the current value balance sheet and the value added statement in Islamic corporate reporting may be considered as satisfying the concepts of full disclosure and social accountability in Islam. Using the Hofstede-Gray framework, this paper pro...
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| Format: | Article |
| Language: | English |
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Faculty of Accountancy & Accounting Research Institute (ARI)
2003
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| Online Access: | https://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf |
| _version_ | 1825734142153719808 |
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| author | Sulaiman, Maliah Willett, Roger |
| author_facet | Sulaiman, Maliah Willett, Roger |
| author_sort | Sulaiman, Maliah |
| collection | UITM |
| description | Baydoun and Willett (2000) suggest that the inclusion of the current value balance sheet and the value added statement in Islamic corporate reporting may be considered as satisfying the concepts of full disclosure and social
accountability in Islam. Using the Hofstede-Gray framework, this paper provides theoretical support for Baydoun and Willett's (2000) Islamic corporate reporting model and also extends the model to include the reporting of the social and environmental aspects of the enterprise. What constitutes social reporting from Islam's perspective is developed from the Shari'a and the list of economic, social and environmental indicators proposed by the Global Reporting Initiative. |
| first_indexed | 2024-03-06T01:27:21Z |
| format | Article |
| id | oai:ir.uitm.edu.my:13681 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:27:21Z |
| publishDate | 2003 |
| publisher | Faculty of Accountancy & Accounting Research Institute (ARI) |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:136812016-07-21T07:36:55Z https://ir.uitm.edu.my/id/eprint/13681/ Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett mar Sulaiman, Maliah Willett, Roger Corporations Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements Baydoun and Willett (2000) suggest that the inclusion of the current value balance sheet and the value added statement in Islamic corporate reporting may be considered as satisfying the concepts of full disclosure and social accountability in Islam. Using the Hofstede-Gray framework, this paper provides theoretical support for Baydoun and Willett's (2000) Islamic corporate reporting model and also extends the model to include the reporting of the social and environmental aspects of the enterprise. What constitutes social reporting from Islam's perspective is developed from the Shari'a and the list of economic, social and environmental indicators proposed by the Global Reporting Initiative. Faculty of Accountancy & Accounting Research Institute (ARI) 2003 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett. (2003) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 2 (1). pp. 81-105. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Corporations Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements Sulaiman, Maliah Willett, Roger Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett |
| title | Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett |
| title_full | Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett |
| title_fullStr | Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett |
| title_full_unstemmed | Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett |
| title_short | Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett |
| title_sort | using the hofstede gray framework to argue normatively for an extension of islamic corporate reports maliah sulaiman and roger willett |
| topic | Corporations Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements |
| url | https://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf |
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