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:: Volume 1, Issue 1 (9-2016) ::
aapc 2016, 1(1): 1-24 Back to browse issues page
Examinint the necessity of Islamic accounting: an academic view
Zahra Dianati Deilami 1, Khosro Manteghi2 , Seyedeh Parisa Mashhadi3
1- Associated professor ,financial faculty of Kharazmi university, Tehran, Iran (Corresponding author) , dianati@khu.ac.ir
2- financial faculty of Kharazmi university, Tehran, Iran (kh_manteghi@yahoo.com)
3- M.A Student of accounting, financial faculty of Kharazmi university, Tehran, Iran (pa_mashhadi69@yahoo.com)
Abstract:   (7505 Views)

    Worldviews and values leads to different economic systems and economic systems, in turn, requires its own accounting systems. According to some accounting researchers, Unconditional implementation of the current practice of accounting and reporting system can’t meet the needs of information of Muslim communities is based on the values and norms (Hameed, 2000). By distributing questionnaires among Iranian Accounting professionals and doing T test  in excel and SPSS, It was found that the users of accounting information are interested to disclose information in various fields such as Implementation of Sharia, Lack of financial fraud, implementation of anti-money laundering requirements, consideration of the employees’ rights, consideration of Consumer Rights, Environmental requirements, attention to Productivity, excellence and progress, Avoid waste, and attention to production quality, and so this information can will be useful for users.

Keywords: Islamic accounting, information disclosure, Islamic accounting’s Spiritual (valued) dimension
Full-Text [PDF 209 kb]   (2632 Downloads)    
Type of Study: Research | Subject: Special
Received: 2016/06/24 | Accepted: 2016/06/24 | Published: 2016/06/24
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Dianati Deilami Z, Manteghi K, Mashhadi S P. Examinint the necessity of Islamic accounting: an academic view. aapc 2016; 1 (1) :1-24
URL: http://aapc.khu.ac.ir/article-1-46-en.html


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Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 1, Issue 1 (9-2016) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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