An exploratory study of Ijarah accounting practices in Malaysian financial institutions

• Main Authors: Mohd. Shariff, Ros Aniza, Abdul Rahman, Abdul Rahim
• Format: Article
• Language: English
• Published: Centre fo r Indonesian Accounting and Management Research, Brawijaya University 2005
• Subjects: HB126.4 Islamic Economics; HF5601 Accounting. Bookkeeping; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/24989/1/73099_An%20exploratory%20study%20of%20Ijarah.pdf; http://irep.iium.edu.my/24989/; https://media.neliti.com/media/publications/70399-EN-an-exploratory-study-of-accounting-on-ij.pdf

Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First,...