Islamic accounting research between 1982 and 2020: a hybrid review

Muneer Alshater (), M. Kabir Hassan, Adel Sarea and Hussein Mohammad Samhan

Journal of Islamic Accounting and Business Research, 2022, vol. 13, issue 8, 1176-1196

Abstract: Purpose - This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions. Design/methodology/approach - This study adopts a mixed review approach combining the bibliometric method with content analysis. Consulting Scopus database, the authors collect 195 documents (articles and reviews) relative to the Islamic accounting field from 1982 to 2020. VOSviewer, RStudio (biblioshiny) and Excel analysed the data. Findings - The study revealed the influential scientific actors in the Islamic accounting field, categorising the intellectual structure into seven streams: accounting for Waqf, accounting for Zakat, Shariah auditing, corporate Shariah governance and screening, accounting for different modes of Islamic financing, education and ethics. The study further provides future research directions for researchers. Social implications - The findings highlight the efforts of academicians, researchers and practitioners in this emerging field. This effort provides awareness to different stakeholders on Islamic accounting, which will lead to better stewardship, accountability and information-based decision in line with Islamic economic principles. Originality/value - This study is among the first Islamic accounting bibliometric papers that would help researchers stand on a firm basis concerning the development of the literature in this scientific domain.

Keywords: Islamic accounting; Accounting; Zakah accounting; Waqf accounting; Shariah governance; AAOIFI; Bibliometric (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-04-2021-0132

DOI: 10.1108/JIABR-04-2021-0132

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