Accounting recognition from Islamic perspective

This research aims to identify the fundamental principles of accounting recognition from Islamic perspective. The research data was collected through several interview sessions with Islamic scholars who have vast experience and knowledge on Islamic business and fiqh mualamat.The research findings in...

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Main Authors: Abdul Wahab, Muhammad Syahir, Ku Ismail, Ku Nor Izah, Derashid, Chek, Abu Bakar, Fathiyyah, Sawandi, Norfaiezah, Ishak, Suhaimi
Format: Article
Language:English
Published: Academia Industry Networks 2019
Subjects:
Online Access:http://repo.uum.edu.my/27394/1/IJBE%201%202%202019%2013%2019.pdf
http://repo.uum.edu.my/27394/
http://103.8.145.246/index.php/ijbec/article/view/7005
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spelling my.uum.repo.273942020-08-26T13:59:41Z http://repo.uum.edu.my/27394/ Accounting recognition from Islamic perspective Abdul Wahab, Muhammad Syahir Ku Ismail, Ku Nor Izah Derashid, Chek Abu Bakar, Fathiyyah Sawandi, Norfaiezah Ishak, Suhaimi HF5601 Accounting This research aims to identify the fundamental principles of accounting recognition from Islamic perspective. The research data was collected through several interview sessions with Islamic scholars who have vast experience and knowledge on Islamic business and fiqh mualamat.The research findings indicated that five fundamental principles derived from the interview sessions.The principles are avoidance of Riba, Gharar, Maysir, Haram and Ghalat. Theoretical and practical implications of the paper as well as suggestions for future research were also discussed. Academia Industry Networks 2019 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27394/1/IJBE%201%202%202019%2013%2019.pdf Abdul Wahab, Muhammad Syahir and Ku Ismail, Ku Nor Izah and Derashid, Chek and Abu Bakar, Fathiyyah and Sawandi, Norfaiezah and Ishak, Suhaimi (2019) Accounting recognition from Islamic perspective. International Journal of Business and Economy, 1 (2). pp. 13-19. ISSN 2682-8359 http://103.8.145.246/index.php/ijbec/article/view/7005
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdul Wahab, Muhammad Syahir
Ku Ismail, Ku Nor Izah
Derashid, Chek
Abu Bakar, Fathiyyah
Sawandi, Norfaiezah
Ishak, Suhaimi
Accounting recognition from Islamic perspective
description This research aims to identify the fundamental principles of accounting recognition from Islamic perspective. The research data was collected through several interview sessions with Islamic scholars who have vast experience and knowledge on Islamic business and fiqh mualamat.The research findings indicated that five fundamental principles derived from the interview sessions.The principles are avoidance of Riba, Gharar, Maysir, Haram and Ghalat. Theoretical and practical implications of the paper as well as suggestions for future research were also discussed.
format Article
author Abdul Wahab, Muhammad Syahir
Ku Ismail, Ku Nor Izah
Derashid, Chek
Abu Bakar, Fathiyyah
Sawandi, Norfaiezah
Ishak, Suhaimi
author_facet Abdul Wahab, Muhammad Syahir
Ku Ismail, Ku Nor Izah
Derashid, Chek
Abu Bakar, Fathiyyah
Sawandi, Norfaiezah
Ishak, Suhaimi
author_sort Abdul Wahab, Muhammad Syahir
title Accounting recognition from Islamic perspective
title_short Accounting recognition from Islamic perspective
title_full Accounting recognition from Islamic perspective
title_fullStr Accounting recognition from Islamic perspective
title_full_unstemmed Accounting recognition from Islamic perspective
title_sort accounting recognition from islamic perspective
publisher Academia Industry Networks
publishDate 2019
url http://repo.uum.edu.my/27394/1/IJBE%201%202%202019%2013%2019.pdf
http://repo.uum.edu.my/27394/
http://103.8.145.246/index.php/ijbec/article/view/7005
_version_ 1677783828093992960
score 13.149126