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Keywords: Islamic accounting
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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (3): 752–765.
Published: 12 April 2022
... 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Waqf reporting Waqf institution Challenges Prospects Islamic accounting Table 1. List of waqf related enactments for each state in Malaysia...
Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (3): 392–411.
Published: 07 December 2020
... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Islamic accounting Compliance behaviour Zakah Economic and socio-psychological perspective Fischer model Zakah institution Islam, a religion which is believed in and practised by its followers...
Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2016) 14 (1): 30–48.
Published: 04 July 2016
...). Practical implications The implications are significant for the future development of Islamic contracts and Islamic accounting treatments. Originality/value Many studies explored the Mudarabah contract from a Shariah or law perspective. However, this paper investigates the Mudarabah contract...
Journal Articles
Journal of Financial Reporting and Accounting (2013) 11 (2): 131–142.
Published: 21 October 2013
... accounting standards Islamic accounting Islamic financial institutions Financial statements for Islamic financial institutions (IFIs) are now considered more important to Shari'ah scholars, researchers and users of financial statements. However, the first study conducted by Abdel-Magid...
Journal Articles
Journal Articles
National Accounting Research Journal (2003) 1 (1): 33–48.
Published: 06 January 2003
... are made to the assessment, however the purpose of such adjustment is merely to reflect the Islamic philosophy of the implementation of halal and haram as well as different views of Islamic Accounting and Conventional Accounting in recognising income and expenses. © MCB UP Limited 2003 Malaysia...

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