ارائه چارچوب تبیینی گزارشگری مالی اسلامی با استفاده از روش فراترکیب

In recent years, Islamic financial reporting has become an important area of accounting and finance research, alongside the expansion of Islamic finance, interest-free banking, and Sharia-compliant financial instruments. Despite numerous studies from jurisprudential, accounting, economic, institutional, and ethical perspectives, the fragmentation of existing views has hindered the development of a coherent framework for explaining the foundations, objectives, components, and processes of Islamic financial reporting. This gap is particularly important in Iran, given the country’s emphasis on Islamic banking and Islamic financing. Accordingly, the present study aims to provide an explanatory framework for Islamic financial reporting using a qualitative meta-synthesis method. The research population consists of scholarly articles, documents, and domestic and international institutional sources related to Islamic accounting, Islamic disclosure, Islamic accounting standards, Sharia governance, Islamic accountability, and Islamic social and sustainability reporting. In total, 130 eligible sources were reviewed, including 87 Persian sources published between 2003 and 2025 and 43 English and international sources published between 1997 and 2026. The findings indicate that Islamic financial reporting is not merely an extension of conventional financial reporting; rather, it is grounded in the philosophical, epistemological, anthropological foundations and fundamental values of Islam. The proposed framework encompasses Islamic foundations, the economic and institutional environment, jurisprudential rules, users’ needs, theoretical reporting components, institutional standards and mechanisms, and the processes of recognition, measurement, presentation, disclosure, and Sharia assurance. It can provide a basis for theory development, indigenous standard setting, and enhanced transparency, accountability, trust, and informational justice within Islamic financial institutions and markets worldwide.