Methods, Topics, and Theories in Islamic Accounting Research: A Systematic Literature Review

Merwiey Alaqrabawi, Qutaiba Adeeb Odat and Hashem Alshurafat

Chapter 3 in Islamic Accounting and Finance:A Handbook, 2023, pp 99-128 from World Scientific Publishing Co. Pte. Ltd.

Abstract: With the increased number of Islamic institutions, the necessity for a standardized Islamic accounting framework has emerged. The origin of Islamic accounting can be traced back further than conventional accounting. Many studies show that Islamic accounting was the primary source of the basic accounting fundamentals. Besides, the critical role of Islamic accounting is to provide financial reports which adopt the Islamic objectives and laws. The Islamic beliefs hold ethics and morals that drive and influence accounting, auditing, and reporting procedures of the Islamic financial institutions. Accordingly, many studies have emphasized the morality and characteristics of Islamic accounting and economic disciplines required in different institutions and banks. This chapter has adopted the systematic literature review technique to explore the overall available articles and studies on Islamic accounting and the growth of these studies over the years. The researchers have addressed 30 papers retrieved from a variety of online databases according to a set of inclusive and exclusive criteria. The systematic literature review methodology results synthesize different aspects of the topic, methods, and theories used in Islamic accounting studies. This chapter indicates broad concepts and objectives of Islamic accounting retrieved from various online databases with a set of recommendations for further research to fill the gap in this field.

Keywords: Islamic Accounting; Islamic Finance; Islamic Banking; AAOIFI (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2023
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