Islamic Accounting laws or Islamic laws in Accounting

Mojtaba Rezaei*

*Autore corrispondente per questo lavoro

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review


In the academic and professional circles in accounting, The issue of Islamic accounting has always been challenging and controversial.. A group of accountants believes that traditional accounting, based on Western philosophy, cannot meet the financial reporting needs in Islamic countries. Therefore, Muslim scholars should provide a definition for accounting in Islamic countries and clarify the reporting requirements by simplifying the goals and characteristics of Islamic accounting. This group believes by defining an Islamic framework, a new branch in accounting, that is called Islamic Accounting, is created . Another group of Muslim accountants insists that there is no Islamic accounting or Western accounting, and any change in accounting in order to standardize it should be in line with the needs and demands of users in the country or region and even specific religious groups. Proponents of this theory say that if there is an independent Islamic accounting, then there may also be Christian accounting or Jewish accounting. The final opinion of Islamic accounting opponents is that accounting is accounting.
Lingua originaleEnglish
pagine (da-a)N/A-N/A
Stato di pubblicazionePubblicato - 2018


  • Islamic accounting
  • Zakat
  • Ribh
  • Riba


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