Table 2

Taxonomy model for Islamic accounting and finance

Islamic accounting tentative taxonomy model
Meta-characteristicSemantic tier–1Semantic tier–2Subsets
Islamic accounting and financeModernAudit (2.7%)Audit, Auditing
Governance (2.38%)Authority, Control, Established, Governance, Order, Organisation, Organisations, Political, Regulation, Regulations
Corporate (2.26%)Corporate
Disclosure (2.18%)Disclosure, Disclosures
Standard (1.87%)Exchange, Exchanges, Measurement, Similarities, Standard, Standards, Standardisation, Stock
ClassicalTheory (3.70%)Theory
Government (1.59%)Control, Government, Political
Stakeholder (1.59%)Stakeholder
Tax (1.59%)Tax
Authenticity (1.06%)Authenticity, Legitimacy

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