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Literatura académica sobre el tema "Accounting in Islamic countries"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 21 de febrero de 2023

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Artículos de revistas sobre el tema "Accounting in Islamic countries"

Hudaib, Mohammad. "Accounting for corruption within Islamic countries." Journal of Islamic Accounting and Business Research 11, no. 3 (March 11, 2020): 741–43. http://dx.doi.org/10.1108/jiabr-11-2017-0166.

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Purpose Despite the growing literature on corruption, little is known about what is happening in most Islamic countries. Hence, the purpose of this paper is to argue that focussing on the adopted politico-economical ideology such as neoliberalism contributes in understanding the root of corruption. Design/methodology/approach Critical realism of the state of corruption in Muslim countries and secondary sources available in the literature review help account for corruption within the local settings. Findings Corruption takes on various forms and functions in different contexts, and it can occur at the international and national arenas and at various layers of the state. The paper argues that the adopted neoliberal politico-economical strategy in Muslim countries is the main source of corruption. Research limitations/implications Corruption ranges from an act of payment that contradicts the law to an endemic malfunction of a political and economic system that may be attributed to individual moral or political or a combination of both. Hence, given the differences among Islamic countries, economic and political milieu case studies help explore the kind of corrupted leaderships in the particular country and how corruption is combated. Originality/value Corruption is a complex and multifaceted phenomenon. Accounting for corruption using neo-political lens is relatively new to the literature. Hence, this paper calls on accounting for evidence on how aspired autocratic leaderships in Muslim countries managed to personalise power and weaken the infrastructural apparatus that provide the necessary check and balance, thus facilitating the production of corruption on both the demand and supply sides.

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Altarawneh, Ghada, and Mike Lucas. "Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries." Journal of Islamic Accounting and Business Research 3, no. 2 (September 21, 2012): 99–120. http://dx.doi.org/10.1108/17590811211265920.

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Velayutham, Sivakumar. "“Conventional” accounting vs “Islamic” accounting: the debate revisited." Journal of Islamic Accounting and Business Research 5, no. 2 (September 2, 2014): 126–41. http://dx.doi.org/10.1108/jiabr-05-2012-0026.

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Purpose – The purpose of this paper is to evaluate the arguments that the assumptions underlying conventional accounting are incompatible with Islamic values, hence the need for new accounting objectives and assumptions. Design/methodology/approach – The paper adopts an analytic approach based on a combination of archival and bibliographic data sources. Findings – It is shown that this belief of incompatibility can be traced to misconceptions about the assumptions underlying “conventional accounting”. It is then argued that the neglect of Islamic accounting in Islamic countries could be attributed to Islamic accounting not meeting the needs of users rather than acculturation or economic dependency. Research limitations/implications – The study relies solely on the literature and highlights important issues in the area but does not provide any empirical evidence. The implications are significant for the future development of Islamic accounting and the economies of Islamic countries. The objective of accounting is to provide useful information for economic decision-making and the adoption of wrong assumptions would limit the usefulness of accounting information. Originality/value – Few scholars have questioned the assumptions underlying Islamic accounting, and this debate is important for the continued development of Islamic accounting. The paper also attempts to contribute to the debate on the poor adoption of Islamic accounting.

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Siswantoro, Dodik. "Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia." Journal of Islamic Accounting and Business Research 9, no. 3 (May 8, 2018): 434–47. http://dx.doi.org/10.1108/jiabr-11-2013-0040.

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PurposeThis paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS), and accordingly, a suitable standard is needed for this case. Design/methodology/approachThe research methodology involved interview with a senior accounting manager of an Islamic bank focusing on relevant topics in sukuk to sharpen the analysis. Equally important, research reviewed and compared financial statements on sukuk accounting among Islamic banks, before and after adoption of sukuk accounting standard. FindingsIFRS require market valuation based on interest rate. As interest rate is unlawful in Islamic teaching, IFRS may not accordingly be suitable. Therefore, SFAS No. 110 was issued by the Indonesian Institute of Accountants (Ikatan Akuntan Indonesia). Considering the fact that this standard did not explicitly adopt the IFRS paradigm, there have been consequent conflicts in Islamic bank management because of preference of global recognition to IFRS. Adopting IFRS would be more compatible with other countries’ general accounting standards. In addition, significant differences are found in sukuk accounting treatments by Islamic banks before and after the standard adoption. Research limitations/implicationsThis research only focuses on such question of why specific accounting standard for sukuk accounting is needed by Islamic banks in Indonesia, while only few Indonesian Islamic banks were initially aware of the issue. Originality/valueThis paper may be the first paper discussing the response to and need for sukuk accounting in Indonesian Islamic banks.

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Ben Mohamed, Ezzeddine, Neama Meshabet, and Bilel Jarraya. "Determinants of technical efficiency of Islamic banks in GCC countries." Journal of Islamic Accounting and Business Research 12, no. 2 (February 17, 2021): 218–38. http://dx.doi.org/10.1108/jiabr-12-2019-0226.

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Purpose This study aims to discuss the determinants of Islamic banks’ efficiency. It tries to explore the source of Islamic banks’ inefficiencies to propose solutions to guarantee an acceptable level of technical efficiency of such banks in Gulf Cooperation Council (GCC) countries. Design/methodology/approach To achieve this objective, the authors use a parametric approach, especially, the stochastic frontier approach, using production function and panel data analysis. The authors apply a package Frontier 4.1 for the estimation process, which is composed of two principal steps. In the first step, the authors estimate Islamic banks’ efficiency scores in different GCC countries based on an output distance function. In the second step, the analysis highlights the impact of managerial-specific education on Islamic accounting and finance, scarcity of Sharīʿah scholars, the board independence and chief executive officers’ (CEOs) duality on GCC Islamic banks’ efficiency. Findings This study’s results document that managerial-specific education on Islamic accounting and finance and the board of directors’ composition, especially, the board’s independence, can largely explain the technical efficiency scores of Islamic banks in GCC countries. Especially, the authors find evidence that managerial-specific education is negatively associated with the inefficiency term. The coefficient of the Sharīʿah scholar’s variable has a positive sign indicating that the more there are Sharīʿah experts, the more the bank is efficient. In addition, CEOs’ duality seems to have no significant effect on GCC Islamic banks’ efficiency. Practical implications GCC Islamic banks need to improve the presence of independent members on the board of directors. In addition, these banks are invited to count more on Sharīʿah auditors and educated staff characterized by a high level of competency in the domain of Islamic banking and finance. Originality/value To the best of the authors’ knowledge, this is the first study that highlights the effect of managerial-specific education in Islamic accounting and finance and scarcity of Sharīʿah scholars on Islamic banks’ efficiency.

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Tomkins, Cyril, and Rif'at Ahmed 'Abdul Karim. "The Shari'ah and its Implications for Islamic Financial Analysis." American Journal of Islam and Society 4, no. 1 (September 1, 1987): 101–15. http://dx.doi.org/10.35632/ajis.v4i1.2740.

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I. Relevance of the IssueBy far the majority of articles in the world's leading accounting journalstake as given the culture and religions of the Western world. Articles appearfrom time to time that make distinctions among accounting practices indifferent Western or ex-Commonwealth countries, but in so doing there isusually no need to re-examine whether the basic building blocks of accountingand finance are consistent with the cultures of those countries; that is taken asself-evident. A few authors have pressed further to show that it is inappropriateto impose unmodified Western accounting practices on developingcountries, while many others have illustrated the difficulties in harmonizinginternational accounting standards when they have to be applied to countrieswith different environmental business and social foundations.This line of development is followed in these pages to examine the situationin countries adhering to strict Islamic principles where the culturalbackground to business, and in particular the influence of religious law, arequite different from that in Western countries. It will be shown that differencesbetween the Islamic and Christian religions imply different societal rules ofbusiness behaviour, which further imply differences in operating financialorganisations, as well as in accounting for them and conducting financialanalysis. In fact, the impact of religious principles are so different in these ...

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Wahyudi, Muhamad, Sri Herianingrum, and Ririn Tri Ratnasari. "EXAMINING THE TREND, THEMES, AND SOCIAL STRUCTURE OF THE ISLAMIC ACCOUNTING USING A BIBLIOMETRIC APPROACH." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 8, no. 2 (December 5, 2022): 153–78. http://dx.doi.org/10.20473/jebis.v8i2.34073.

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This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and citations, including Microsoft Excel, VOS viewer, and Harzing's Publish or Perish. Over the last ten years, Islamic accounting publications have grown significantly and steadily. Islamic accounting literature is based in Asia, Europe, America, and the Middle East, and it can be found in social science, business, management, accounting, economics, and finance. With a few exceptions in Malaysian, Arabic, German, Indonesian, Slovak, and Turkish, the majority of Islamic accounting literature is written in English. The study also discovered that terms like Islamic bank, banking, Islamic performance, Islamic accounting standards, and Islamic finance are commonly used. The seven countries that contributed the most to the development of scholarly collaborations in Islamic accounting were Malaysia, Indonesia, the United States, Saudi Arabia, the United Kingdom, Pakistan, and Australia. This is critical in assisting academics in making recommendations for future study in the field of Islamic accounting.

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Kruzhkova, Irina, and Ahmed Dawood Hudayr Al-Obaid. "• FEATURES OF ACCOUNTING AND REPORTING IN THE COUNTRIES APPLYING ISLAMIC MODEL." Russian Journal of Agricultural and Socio-Economic Sciences 54, no. 6 (June 25, 2016): 3–9. http://dx.doi.org/10.18551/rjoas.2016-06.01.

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Al-Sulaiti, Jabir, A. A. Ousama, and Helmi Hamammi. "The compliance of disclosure with AAOIFI financial accounting standards." Journal of Islamic Accounting and Business Research 9, no. 4 (July 9, 2018): 549–66. http://dx.doi.org/10.1108/jiabr-10-2017-0144.

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Purpose This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar. Design/methodology/approach The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015. Findings The paper found that Islamic banks in Bahrain and Qatar comply with AAOIFI financial accounting standards related to Murabaha, Mudaraba and Musharaka. However, there was a level of non-compliance in both countries. In addition, it found that the extent of compliance had increased over the 2012-2015 period. Also, the Murabaha standard had the highest mean of compliance. Moreover, the results showed that the Islamic banks in Qatar tend to have more compliance of overall Murabaha and Mudaraba disclosures compared to the Islamic banks in Bahrain. Research limitations/implications The findings are preliminary and highlight that the issue is of high interest to Islamic banks and AAOIFI. Hence, it requires a detailed follow-up to form a complete picture that would assist AAOIFI and regulators gear their policies toward better quality disclosure by Islamic financial institutions. Even though the findings are encouraging, future research is recommended to enforce compliance with the AAOIFI financial accounting standards. Originality/value This is a pioneer empirical study that focuses on the level and trend of compliance with AAOIFI financial accounting standards related to the Islamic financing products of Murabaha, Mudaraba and Musharaka standards, especially in Qatar. Additionally, it is the first study comparing between the only two Gulf Cooperation Council (GCC) countries, i.e. Bahrain and Qatar, that mandatory apply the AAOIFI standards.

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Arwani, Agus. "The implementation of IFRS in Indonesian Islamic accounting." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (March 27, 2019): 361. http://dx.doi.org/10.14414/jebav.v21i3.1254.

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This research examines the IFRS implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS). This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants

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Tesis sobre el tema "Accounting in Islamic countries"

Al-Tarawneh, Ghada Awad. "The dominance of Western accounting and the prospect for Islamic accounting in Islamic countries : case study Jordan." Thesis, University of Buckingham, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.544124.

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This study is concerned with explaining the reality underlying the dominance of a western accounting approach in Islamic states, and in particular, the case of Jordan. This study has been motivated by the fact that Muslim society has its own cultural and socio-economic values, which renders the economic and financial information needed to be different from the information needed by, for example, capitalist and secular societies. Considering the relevant literature, including that concerned with Islamic accounting and economy, the researcher found that: 1 A Muslim society does need its own accounting system that suits the ideology and values of Muslims and assists them to meet their religious obligations (Hameed, 2001). 2 Western accounting has been criticised by different scholars as being unsuitable and irrelevant for developing nations (Briston, 1978 and 1984; Hove, 1982 and 1986; Samuels and Oliga, 1982, Wallace, 1990) as it reflects the objectives and socio-economic environmental values of developed nations. Accordingly, the current researcher has attempted to gain a deeper understanding of and explanation for those factors or mechanisms that determined accounting policy in Jordan, through examining the current situation from a critical point of view, employing dependency theory and the neocolonialism concept as the research theoretical framework. This framework has been used to achieve two goals. Firstly, to examine its suitability and applicability to explain the research phenomenon, which in tum might contribute to clarifying this phenomenon by exposing the structures and mechanisms underlying the accounting policy in Jordan, and this is the second objective. Also, this study tried to explore the prospects for/barriers to changing the situation to inform future action research. This research employs a qualitative case study approach based on a critical realist methodology. The selected case studies consist of all institutions that influence accounting practices and regulations in Jordan either directly (JSC, CBJ, etc), or indirectly, such as the governmental institutions that influence the economic and financial policy of Jordan which in tum influences its accounting policy. After finishing the qualitative analysis process, using Nvivo 7 software, this study has concluded that: 1. Dependency/ neocolonialism (critical research) has offered much richer insights into, and a much better understanding of the phenomenon (the dominance of capitalist accounting in a developing Islamic country, and in particular the case of Jordan) rather than other possible explanations such as normative isomorphism and rational choice theory. 2. Accounting policy in Jordan has been determined in conformity with dependency and neocolonialist structures and mechanisms. In almost all cases, the external pressures, such as international aid, Jordan's relationship with imperialist countries, Jordan's integration into the global economy, etc, have been too great, and western influences have dominated accounting regulation and practice and in academia. 3. There was an enthusiasm among the greater part of the interviewees to modify the current accounting policy. On the other hand, this result has provided an initial contribution to the dependency theory/neocolonialism concept, which might contribute to the enhancement of the theoretical framework employed. This thesis concludes with some practical implications of this study, as well as recommendations for future research.

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Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business, and School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presented Doctor of Philosophy (PhD)

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Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.

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Al-Utaibi, Abdullah T. M. "Towards a unified system of Zakat accounting : the case of the GCC countries." Thesis, Cardiff University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324966.

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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." Thesis, View thesis View thesis, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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El, Khatib Ahmed Sameer. "Determinantes e consequências da responsabilidade social corporativa em bancos islâmicos do Conselho de Cooperação do Golfo." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21590.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-21T08:56:51Z No. of bitstreams: 1 Ahmed Sameer El Khatib.pdf: 2940643 bytes, checksum: 15393ff70b8d636d9937d1b29dc54640 (MD5) Made available in DSpace on 2018-11-21T08:56:52Z (GMT). No. of bitstreams: 1 Ahmed Sameer El Khatib.pdf: 2940643 bytes, checksum: 15393ff70b8d636d9937d1b29dc54640 (MD5) Previous issue date: 2018-09-20 Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES The main purpose of this thesis was to analyze the dissemination of Corporate Social Responsibility (CSR) and to examine its determinants and consequences for the Islamic banks of the Gulf Cooperation Council (GCC). In the fulfillment of the research objectives, 40 Islamic banks from the countries that make up the GCC were analyzed during the period from 2013 to 2017, which involved 200 observations to each group. With regard to CSR, an index was constructed to measure the level of disclosure in Islamic banks and conventional banks, based on 11 dimensions recommended by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI) No. 7 published in 2010 (1985), Ismail (1986), and Dusuki (2008), were used in the literature on the dissemination of CSR. Statistical analysis included econometric regressions using the Ordinary Least Squares (OLS) method to examine the determinants and consequences of CSR disclosure in the sample selection of banks. The results indicated a level of disclosure of Islamic RSC of 41.05%, higher than the level of its conventional peers in the region that reached a mark of 30.65%. Using Corporate Governance (CG) mechanisms to measure the determinants of CSR disclosure, the survey found a positive and significant association between the disclosure of CSR and the size of the Board of Directors of the Islamic banks studied. Thus, evidence is provided that stronger corporate governance is associated with a higher level of CSR disclosure. Another result found was the significantly negative relationship of the CEO's Duality (CEOD) and the Audit Committee Size (ACS) with the disclosure of CSR. However, the results did not show a significant association between disclosure of CSR and other variables of corporate governance. To examine the economic consequences of CSR disclosure in Islamic and conventional banks, the study used two different proxies (Market to Book Value and Tobin's Q) to measure the value of the firm. The study found no significant relationship between the proxies analyzed. It is suggested that there is a strong need to improve the current CSR disclosure practice, especially in the Islamic banks of the GCC, imposing additional restrictions on the characteristics of the Board of Directors. The results corroborate the global debate on the need for corporate governance reform, providing insights into the role-played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices and opens up fertile ground for studies involving the influence of religious roots on practices O objetivo desta tese foi analisar a divulgação da Responsabilidade Social Corporativa (RSC) e examinar seus determinantes e consequências entre os bancos islâmicos do Conselho de Cooperação do Golfo (CCG). No cumprimento dos objetivos da pesquisa, foram analisados 40 bancos islâmicos e 40 bancos convencionais dos países que compõem o CCG, durante o período de 2013 a 2017, o que envolveu 200 observações em cada grupo. No tocante à RSC, foi construído um índice para mensurar o nível de sua divulgação em bancos islâmicos e em bancos convencionais, com base em 11 dimensões recomendadas pela norma nº 7 do Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), publicada em 2010. Com relação aos determinantes da divulgação, foram construídas hipóteses, com base nas lacunas identificadas na literatura precedente, nas Teorias de divulgação existentes e nos Modelos Islâmicos de divulgação da RSC: Modelos de Chapra (1985), Ismail (1986) e Dusuki (2008). A análise estatística compreendeu regressões econométricas utilizando o método dos Mínimos Quadrados Ordinários (MQO), para examinar os determinantes e as consequências da divulgação de RSC na seleção amostral dos bancos. Os resultados indicaram um nível de divulgação da RSC Islâmica de 41,05%, maior do que o nível de seus pares convencionais da região que alcançaram um índice de 30,65%. Usando mecanismos de Governança Corporativa (GC), para mensurar os determinantes da divulgação de RSC, a pesquisa encontrou uma associação positiva e significativa entre a divulgação da RSC e o tamanho do Conselho de Administração (CA) dos bancos islâmicos estudados. Com isso, são fornecidas evidências de que uma Governança Corporativa mais forte está associada a um nível mais alto de divulgação de RSC. Outro resultado encontrado foi o relacionamento significativamente negativo da Dualidade do CEO (DCEO) e do Tamanho do Comitê de Auditoria (TCTA) com a divulgação da RSC. No entanto, os resultados não mostraram associação significativa entre divulgação da RSC e outras variáveis de governança corporativa. Para examinar as consequências econômicas da divulgação da RSC nos bancos islâmicos e convencionais, o estudo usou duas proxies diferentes (Market to Book Value e o Q de Tobin) para mensurar o valor da empresa. O estudo não encontrou nenhuma relação significativa entre as proxies analisadas. Sugere-se que há forte necessidade de melhorar a atual prática de divulgação da RSC, especialmente nos bancos islâmicos do CCG, impondo restrições adicionais às características do Conselho de Administração. Os resultados corroboram com o debate global sobre a necessidade de reforma da governança corporativa, fornecendo insights sobre o papel desempenhado pelos mecanismos de governança corporativa no incentivo e aprimoramento das práticas de divulgação da RSC e abre campo fértil para estudos envolvendo a influência das raízes religiosas nas práticas de RSC

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Wardiwiyono, Sartini. "Islamic corporate social responsibility disclosure in Organization of Islamic Cooperation countries." Thesis, University of Huddersfield, 2017. http://eprints.hud.ac.uk/id/eprint/34138/.

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As Islam does not recognize the separation between sacred and secular matters, it requires all economics activities to be carried out in accordance to shariah. As a result, the need for shariah approved companies (SACs) becomes undeniable. Similar to the Western setting, Islamic CSR disclosure has also become an important issue for SACs. Nevertheless, studies on Islamic CSR disclosure are limited. Most of the prior studies focus on CSR disclosure by Islamic financial institution. They also tend to utilize the concept of CSR disclosure from the West, leading to the need for understanding CSR and its disclosure from an Islamic perspective. The aim of this study is to investigate Islamic corporate social responsibility disclosure by SACs in Organization Islamic Cooperation (OIC) countries. Particularly, it is intended to achieve four specific objectives: firstly, to develop an Islamic CSR disclosure instrument that can measure the level of Islamic CSR disclosure; secondly, to document the content and level of Islamic CSR disclosure in the sample of OIC countries; thirdly, to identify the differences in Islamic CSR disclosure across OIC countries; and fourthly, to determine factors influencing Islamic CSR disclosure level in OIC countries. This study applied deductive reasoning based on the concept of tawhid and maqasid ashshari’ah as well as current literature on CSR disclosure to develop Islamic CSR disclosure instrument. Then, the instrument was used as a benchmark for documenting the content and level of Islamic CSR disclosure in annual reports of SACs through content analysis. A total of 90 SACs from Indonesia, Malaysia, and Pakistan were selected as the sample of the study. Next, qualitative comparison analysis was applied to identify the differences in the content of Islamic CSR disclosure across OIC countries. Additionally, quantitative comparison using analysis of variance (ANOVA) and Kruskall Wallis test were also applied to identify whether there was any difference in the level of Islamic CSR disclosure across countries. Lastly, this study performed regression analyses to test six hypotheses formulated based on prior studies and the existing theories. In turn, the findings of the analyses were used to identify the determinants of Islamic CSR disclosure level in the sample of OIC countries. The empirical investigation observed several findings. Firstly, the results of the content analysis show that SACs in the sample countries disclosed 34% of the benchmark, on average. Employee category was considered as the most disclosed category followed by shareholder, community, environment, customer, government, debtor, supplier and other business partners. Secondly, there were noticeable differences in Islamic CSR disclosure by SACs from Indonesia, Malaysia, and Pakistan. In general, Indonesian SACs tended to focus their disclosure on social and environmental issues, whereas Malaysian SACs tended to focus on economical issues. For Pakistani SACs, their disclosure was more religious. Thirdly, the regression analyses found state-ownership, company size, and country variable as significant variables in determining Islamic CSR disclosure. In more specific analyses conducted by category, the results provided evidence for state-ownership, company size, country, profitability, industry sensitivity and media exposure as significant determinants of Islamic CSR disclosure level. All regression models observed in this study can be considered good as the values of adjusted R2 ranged from 37% to 59%. This study may have contribution for knowledge, methodological, theoretical and practical. In term of knowledge contribution, this study introduces the notion of dual responsibilities, Islamic CSR pyramid and Islamic CSR disclosure instrument. For methodological contribution, this study offers three different measurements to gauge the quality of Islamic CSR disclosure, which are quantitative index, comprehensiveness index, and Islamic index. With regard to the theoretical contribution, this study may provide an opportunity to understand CSR disclosure in a well-defined and different cultural that happens to be driven by religion. Additionally, it provides an initial conclusion that CSR from the West has a potential to bridge Islamic accounting and accounting from the mainstream theory. Lastly, the practical contribution of this study is that it may help Islamic capital market regulator in enhancing the screening process of SACs. Additionally, it may guide manager and business practitioners how to operate their business in accordance to shari’ah if they want to remain acceptable in Islamic countries or Muslim majority countries.

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Kailani, Osaid. "Ruling of al-gharāmah (the fine) as ta'zīr punishment (discretionary punishment) in comparative Islāmic jurisprudence." Thesis, University of Wales Trinity Saint David, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683261.

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Eraikat, Abdul K. "Education in the Arab-Islamic world." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2008. https://ro.ecu.edu.au/theses/243.

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Education in the Arab countries is discussed in the light of ongoing international educational reform. It is argued that education in the Arab/Muslim world faces serious problems. Educational reform cannot be achieved in isolation; it has to be part of a full scale reform that tackles social, economic and cultural issues. It is contended that cultural values, economic, social and political factors in the Arab/Muslim societies have contributed a great deal to the backwardness of education within Arab/Muslim societies. Questions such as whether Arabs/ Muslims could cope with the new trends in education, and whether they would be able to respond to the new ICT revolution and globalisation are addressed. It is also argued that Arabs/Muslims respond to globalisation and ICT in different ways each according to their perspective. This paper explores in detail the factors that shape education in the Arab world. It also attempts to shed light on relations between Arabs/Muslims and the West, considering how they have understood or misunderstood each other throughout the course of history. It is argued here that globalisation has been understood as Westernisation in the Arab/Islamic world due to a long history of mistrust and misunderstanding between the two. However, before undertaking this exploration, a brief summary of the historical background of Arabs I Muslims is provided.

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Rabooy, M. E. M. S. "Islamic banking in theory and practice." Thesis, University of Exeter, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234185.

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Libros sobre el tema "Accounting in Islamic countries"

Islamic accounting. Cheltenham, UK: Edward Elgar Pub., 2011.

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T, Bailey Derek, ed. Accounting in socialist countries. London: Routledge, 1988.

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Saqeb, Ghulam Nabi. Education in Islamic countries. London: University of London External Advisory Service, 1992.

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Issues in Islamic accounting. Serdang: Universiti Putra Malaysia Press, 2005.

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Baydoun, Nabil, Maliah Sulaiman, Roger J. Willett, and Shahul Hameed Bin Mohamed Ibrahim. Principles of Islamic Accounting. Singapore: John Wiley & Sons Singapore Pte. Ltd., 2018. http://dx.doi.org/10.1002/9781119444480.

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Riahi-Belkaoui, Ahmed. Accounting in the developing countries. Westport, Conn: Quorum Books, 1994.

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Belkaoui, Ahmed. Accounting in the developing countries. Westport, Conn: Quorum, 1994.

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Başar, Haşmet. Economic cooperation among Islamic countries. [Turkey]: Independent Industrialists and Businessmen's Association, 1994.

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Arshad, Shaista. Stock Markets in Islamic Countries. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-47803-6.

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Amin, Hanudin. Accounting for Islamic bank transactions. Kota Kinabalu, Sabah: Universiti Malaysia Sabah, 2008.

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Capítulos de libros sobre el tema "Accounting in Islamic countries"

Murtuza, Athar. "Islamic Business Ethics and Its Impact on Accounting, Tax, and Finance." In Accounting, Finance, and Taxation in the Gulf Countries, 49–71. New York: Palgrave Macmillan US, 2008. http://dx.doi.org/10.1057/9780230614543_3.

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Billah, Mohd Ma’Sum. "Islamic accounting versus mainstream accounting." In Accounting and Auditing Standards for Islamic Financial Institutions, 32–45. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-6.

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Billah, Mohd Ma’Sum. "Islamic accounting procedures." In Accounting and Auditing Standards for Islamic Financial Institutions, 21–31. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-5.

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Billah, Mohd Ma’Sum. "Islamic accounting system." In Accounting and Auditing Standards for Islamic Financial Institutions, 5–10. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-3.

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Billah, Mohd Ma’Sum. "Islamic accounting policies." In Accounting and Auditing Standards for Islamic Financial Institutions, 11–20. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-4.

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Anglin, W. S., and J. Lambek. "Mathematics in Islamic Countries." In The Heritage of Thales, 117–20. New York, NY: Springer New York, 1995. http://dx.doi.org/10.1007/978-1-4612-0803-7_23.

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Bayou, Mohamed. "Accounting Applications." In Computers and Computer Applications in Developing Countries, 103–22. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-08647-4_7.

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Chandavarkar, Anand. "Islamic Central Banking." In Central Banking in Developing Countries, 148–57. London: Palgrave Macmillan UK, 1996. http://dx.doi.org/10.1057/9780230371507_9.

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Hassan, Abul, and Sabur Mollah. "Bigger Than the Bottom Line: Islamic Principles of Accounting." In Islamic Finance, 285–93. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91295-0_21.

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Billah, Mohd Ma’Sum. "Accounting for Islamic trade financing." In Accounting and Auditing Standards for Islamic Financial Institutions, 187–99. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-21.

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Actas de conferencias sobre el tema "Accounting in Islamic countries"

Ayu Effendi, Kharisya, and Shelfi Malinda. "Liquidity Risk of Islamic Banking in Islamic and Non Islamic Countries." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008439402810288.

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Kamisan, Erlie, Rafidah Othman, Beni Kelana, Theresa Ho, and Mohd Ramliy. "The Interdependence of Stock Market among Malaysia and Selected Middle East Countries: Financial Innovation of Islamic Stock Index." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010609000002900.

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Pratiwi, Maisya, and Dodik Siswantoro. "Fair Value in the Islamic Perspective: Jakarta Islamic Index (JII) Companiesr Cases." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.47.

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Khan, M. Dawud Arif, and Moch Buchori Muslim. "Historical Cost in Islamic Accounting Perspective." In International Conference Recent Innovation. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009922710521058.

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"Challenges in Islamic Finance." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p29.

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Lubis, Henny, and Ayu Wahyuni. "Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting." In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288683.

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Prilitaningtyas, Arienka, and Muhammad Budi Prasetyo. "Mispricing on Islamic Stock Markets in ASEAN Countries." In Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icbmr-18.2019.30.

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Isnurhadi, Fida Muthia, Marlina Widiyanti, and Sulastri. "Customers’ Preference in Choosing Islamic Banks." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.035.

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Soediro, Achmad, and Inten Meutia. "Islamic Banking Management's Perspectives and Practices on Stakeholders." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008442805840594.

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Rochayatun, Sulis, and Muchammad Zaky Sayugo. "Interpreting Qardhul Hasan Between Business and Islamic Corporate Social Responsibility." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.008.

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Informes sobre el tema "Accounting in Islamic countries"

Islam, Saiful. Islamic Public Infrastructure Financing: An Analysis of Alternative Financing Instruments with Application in Developing Countries. Fort Belvoir, VA: Defense Technical Information Center, June 2004. http://dx.doi.org/10.21236/ada424974.

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Aminou, Wail. Towards a better financial inclusion in maghreb countries: insights on the role of islamic microfinance and fintech. İLKE İlim Kültür Eğitim Vakfı, September 2021. http://dx.doi.org/10.26414/ur10.

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Melo-Becerra, Ligia Alba, and María Teresa Ramírez-Giraldo. Transport infrastructure and technical efficiency in a panel of countries: Accounting for endogeneity in a stochastic frontier model. Banco de la República, December 2021. http://dx.doi.org/10.32468/be.1187.

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In this paper, a global production frontier is estimated using stochastic frontier models to assess the contribution of transport infrastructure to countries’ performance. We find that the role of infrastructure is underestimated under the exogeneity assumption indicating that handling endogeneity is crucial in the estimation. Results suggest that a better endowment of infrastructure contributes to economic growth, highlighting its importance in explaining differences in the economic performance of countries. Efficiency measures indicate that high-income countries are more efficient than low- and middle-income countries, suggesting that there is room for improving economic performance in countries with a lower income level. Better institutions also are essential to foster countries’ economic output.

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Bano, Masooda. Curricula that Respond to Local Needs: Analysing Community Support for Islamic and Quranic Schools in Northern Nigeria. Research on Improving Systems of Education (RISE), August 2022. http://dx.doi.org/10.35489/bsg-rise-wp_2022/103.

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Involving local communities in school management is seen to be crucial to improving the quality of education in state schools in developing countries; yet school-based management committees remain dormant in most such contexts. Drawing on ethnographic fieldwork with a rich network of community-supported Islamic and Quranic schools in the state of Kano in northern Nigeria—a sub-Saharan African region with very low education indicators, low economic growth, and political and social instability—this paper shows how making school curricula responsive to local value systems and economic opportunities is key to building a strong sense of community ownership of schools. Under community-based school management committees, control over more substantive educational issues—such as the content of school curricula and the nature of aspirations and concepts of a good life that it promotes among the students—remains firmly in the hands of the government education authorities, who on occasion also draw on examples from other countries and expertise offered by international development agencies when considering what should be covered. The paper shows that, as in the case of the urban areas, rural communities or those in less-developed urban centres lose trust in state schools when the low quality of education provided results in a failure to secure formal-sector employment. But the problem is compounded in these communities, because while state schools fail to deliver on the promise of formal-sector employment, the curriculum does promote a concept of a good life that is strongly associated with formal-sector employment and urban living, which remains out of reach for most; it also promotes liberal values, which in the local communities' perception are associated with Western societies and challenge traditional values and authority structures. The outcomes of such state schooling, in the experience of rural communities, are frustrated young people, unhappy with the prospect of taking up traditional jobs, and disrespectful of parents and of traditional authority structures. The case of community support for Islamic and Quranic schools in northern Nigeria thus highlights the need to consider the production of localised curricula and to adjust concepts of a good life to local contexts and economic opportunities, as opposed to adopting a standardised national curriculum which promotes aspirations that are out of reach.

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Benages, Eva, and Matilde Mas. Knowledge-Based Capital in a Set of Latin American Countries: The LA KLEMS-IADB Project. Inter-American Development Bank, April 2021. http://dx.doi.org/10.18235/0003202.

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This paper presents the framework and methodology for the economic valuation of the knowledge-based economy in five Latin American (LA) countries, namely Costa Rica, El Salvador, Mexico, Peru and the Dominican Republic, for which a new database (IDB-Ivie, 2020) has recently been released. It uses an alternative approach to measuring the knowledge intensity of economies as to those based on the aggregation of industries according to selected indicators such as research and development (R&D) expenditure or labor force skills. Instead, we follow an economic approach rooted in the growth accounting methodology, determining the contribution of each individual factor of production (capital and labor) according to the prices of the services it provides. This methodology will be applied to the above-mentioned LA countries, and to the United States and Spain, which are used as benchmarks. Data are available for the period 1995-2016.

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HEFNER, Robert. IHSAN ETHICS AND POLITICAL REVITALIZATION Appreciating Muqtedar Khan’s Islam and Good Governance. IIIT, October 2020. http://dx.doi.org/10.47816/01.001.20.

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Ours is an age of pervasive political turbulence, and the scale of the challenge requires new thinking on politics as well as public ethics for our world. In Western countries, the specter of Islamophobia, alt-right populism, along with racialized violence has shaken public confidence in long-secure assumptions rooted in democracy, diversity, and citizenship. The tragic denouement of so many of the Arab uprisings together with the ascendance of apocalyptic extremists like Daesh and Boko Haram have caused an even greater sense of alarm in large parts of the Muslim-majority world. It is against this backdrop that M.A. Muqtedar Khan has written a book of breathtaking range and ethical beauty. The author explores the history and sociology of the Muslim world, both classic and contemporary. He does so, however, not merely to chronicle the phases of its development, but to explore just why the message of compassion, mercy, and ethical beauty so prominent in the Quran and Sunna of the Prophet came over time to be displaced by a narrow legalism that emphasized jurisprudence, punishment, and social control. In the modern era, Western Orientalists and Islamists alike have pushed the juridification and interpretive reification of Islamic ethical traditions even further. Each group has asserted that the essence of Islam lies in jurisprudence (fiqh), and both have tended to imagine this legal heritage on the model of Western positive law, according to which law is authorized, codified, and enforced by a leviathan state. “Reification of Shariah and equating of Islam and Shariah has a rather emaciating effect on Islam,” Khan rightly argues. It leads its proponents to overlook “the depth and heights of Islamic faith, mysticism, philosophy or even emotions such as divine love (Muhabba)” (13). As the sociologist of Islamic law, Sami Zubaida, has similarly observed, in all these developments one sees evidence, not of a traditionalist reassertion of Muslim values, but a “triumph of Western models” of religion and state (Zubaida 2003:135). To counteract these impoverishing trends, Khan presents a far-reaching analysis that “seeks to move away from the now failed vision of Islamic states without demanding radical secularization” (2). He does so by positioning himself squarely within the ethical and mystical legacy of the Qur’an and traditions of the Prophet. As the book’s title makes clear, the key to this effort of religious recovery is “the cosmology of Ihsan and the worldview of Al-Tasawwuf, the science of Islamic mysticism” (1-2). For Islamist activists whose models of Islam have more to do with contemporary identity politics than a deep reading of Islamic traditions, Khan’s foregrounding of Ihsan may seem unfamiliar or baffling. But one of the many achievements of this book is the skill with which it plumbs the depth of scripture, classical commentaries, and tasawwuf practices to recover and confirm the ethic that lies at their heart. “The Quran promises that God is with those who do beautiful things,” the author reminds us (Khan 2019:1). The concept of Ihsan appears 191 times in 175 verses in the Quran (110). The concept is given its richest elaboration, Khan explains, in the famous hadith of the Angel Gabriel. This tradition recounts that when Gabriel appeared before the Prophet he asked, “What is Ihsan?” Both Gabriel’s question and the Prophet’s response make clear that Ihsan is an ideal at the center of the Qur’an and Sunna of the Prophet, and that it enjoins “perfection, goodness, to better, to do beautiful things and to do righteous deeds” (3). It is this cosmological ethic that Khan argues must be restored and implemented “to develop a political philosophy … that emphasizes love over law” (2). In its expansive exploration of Islamic ethics and civilization, Khan’s Islam and Good Governance will remind some readers of the late Shahab Ahmed’s remarkable book, What is Islam? The Importance of Being Islamic (Ahmed 2016). Both are works of impressive range and spiritual depth. But whereas Ahmed stood in the humanities wing of Islamic studies, Khan is an intellectual polymath who moves easily across the Islamic sciences, social theory, and comparative politics. He brings the full weight of his effort to conclusion with policy recommendations for how “to combine Sufism with political theory” (6), and to do so in a way that recommends specific “Islamic principles that encourage good governance, and politics in pursuit of goodness” (8).

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Carty, Tracy, and Jan Kowalzig. Climate Finance Short-changed: The real value of the $100 billion commitment in 2019–2020. Oxfam, October 2022. http://dx.doi.org/10.21201/2022.9752.

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In 2009, high-income countries promised to provide $100bn a year in climate finance to low- and middle-income countries by 2020. They have failed to keep this promise. Their official reports claim that the climate finance they provided and mobilized reached $83.3bn in 2020, but Oxfam estimates the real value was only around a third of that reported. Immediate action is needed to restore trust in the $100bn goal and ensure that the provision of climate finance is fair and robust. For too long, most high-income countries have persisted in counting the wrong things in the wrong way. There are too many loans, too much debt, too few grants, too little for adaptation, and too much dishonest and misleading accounting. This paper sets out recommendations for action at COP27 and beyond to rectify these issues, restore trust in climate finance and stop the world’s poorest climate-vulnerable countries and communities being short-changed of the climate finance they urgently need, and to which they are entitled.

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Moreno, Kenji, and María Cecilia Deza. Productivity and Innovation Shortfalls in the Andean Region. Inter-American Development Bank, December 2022. http://dx.doi.org/10.18235/0004599.

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This paper studies productivity in the Andean region in detail between 1990 and 2018. To do this, a growth accounting analysis is carried out, considering adjustments for quality and utilization of production factors. Subsequently, the paper explores whether the productivity gap between the Andean region and developed countries results from an innovation shortfall (low R&D investment level) or an accumulation problem. Several findings emerged. First, the absence of adjustments for quality and utilization of production factors generates more optimistic (and biased) estimates of TFP than when such adjustments are incorporated. Second, the link between productivity and the terms of trade has been heterogeneous across the Andean countries. Third, all Andean countries experience innovation shortfalls: innovation level is below expected due to the high cost of innovation adoption and to the policy distortions that have persisted over the last three decades. In that way, we warn of the diminishing contribution of productivity in the Andean countries' growth and highlight the need to establish more favorable conditions for innovation.

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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.

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