The Islamic accounting triangle: measurement, disclosure and enforcement

Roszaini Haniffa and Mohammad Hudaib

Chapter 12 in Handbook on Islam and Economic Life, 2014, pp iii-iii from Edward Elgar Publishing

Abstract: This chapter discusses some of the underlying problems in conventional accounting, which is deemed inappropriate for Islamic business organizations in fulfilling the objectives of Islamic teachings. It illustrates the implications of the Islamic worldview for accounting policies and practices. It provides a critical analysis of three interrelated issues in accounting, namely recognition and measurement, disclosure, and enforcement, which Islamic business organizations need to pay attention to in order to fulfil their accountability to stakeholders.

Keywords: Asian Studies; Economics and Finance (search for similar items in EconPapers)
Date: 2014
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