Accounting recognition from Islamic perspective

This research aims to identify the fundamental principles of accounting recognition from Islamic perspective. The research data was collected through several interview sessions with Islamic scholars who have vast experience and knowledge on Islamic business and fiqh mualamat.The research findings in...

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Detalhes bibliográficos
Principais autores: Abdul Wahab, Muhammad Syahir, Ku Ismail, Ku Nor Izah, Derashid, Chek, Abu Bakar, Fathiyyah, Sawandi, Norfaiezah, Ishak, Suhaimi
Formato: Artigo
Idioma:English
Publicado em: Academia Industry Networks 2019
Assuntos:
Acesso em linha:https://repo.uum.edu.my/id/eprint/27394/1/IJBE%201%202%202019%2013%2019.pdf
Descrição
Resumo:This research aims to identify the fundamental principles of accounting recognition from Islamic perspective. The research data was collected through several interview sessions with Islamic scholars who have vast experience and knowledge on Islamic business and fiqh mualamat.The research findings indicated that five fundamental principles derived from the interview sessions.The principles are avoidance of Riba, Gharar, Maysir, Haram and Ghalat. Theoretical and practical implications of the paper as well as suggestions for future research were also discussed.