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...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academia Industry Networks
2019
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/27394/1/IJBE%201%202%202019%2013%2019.pdf |
| Summary: | 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. |
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