PRESENTING AN ISLAMIC ACCOUNTING MODEL WITH EMPHASIS ON JURIDICAL BASES AND FUNDAMENTAL CHALLENGES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MEHRANI SASAN; KARAMI GHOLAMREZA; HOSSEYNI S.ALI; RAMROOZ ALIREZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:9 | Issue:29 Page(s): 89-109

Download Full-Text

Persian Verion

View:

4,558

Download:

Cites:

Information Journal Paper

Title

PRESENTING AN ISLAMIC ACCOUNTING MODEL WITH EMPHASIS ON JURIDICAL BASES AND FUNDAMENTAL CHALLENGES

Author(s)

MEHRANI SASAN | KARAMI GHOLAMREZA | HOSSEYNI S.ALI | RAMROOZ ALIREZA | Issue Writer Certificate

Keywords

ISLAMIC ACCOUNTING

JURISPRUDENCE

CHALLENGE

Abstract

ISLAMIC ACCOUNTING CHALLENGEs have not been considered in contemporary accounting and the adoption of the standards developed by accounting and auditing organization of Islamic financial institute (AAOIFI) -as the pioneer ISLAMIC ACCOUNTING standard setting organization- is needed to be studied. The CHALLENGEs can be classified in to fundamental and functional categories. Achieving a comprehensive and appropriate solution requires that CHALLENGEs be studied in both juridical and accounting aspects. Regarding to the lack of sufficient literature about ISLAMIC ACCOUNTING, this research will be processed via Mixed-explanatory method. Qualitative section is aimed to solve the fundamental CHALLENGEs via using descriptive-analytical method (a reliable Islamic research method). Second stage, which is quantitative, completes the research via using survey method to gather accounting experts’ opinions. Based on comparing qualitative and quantitative results and found solution for ISLAMIC ACCOUNTING fundamental CHALLENGEs, it’s concluded that a juridical committee in auditing organization should be founded and international action is needed to get actual progress in terms of ISLAMIC ACCOUNTING CHALLENGEs are crucial. Finally, a model for ISLAMIC ACCOUNTING has been proposed by virtue of the results.

Cites

No record.

References

Cite

APA: Copy

MEHRANI, SASAN, KARAMI, GHOLAMREZA, HOSSEYNI, S.ALI, & RAMROOZ, ALIREZA. (2016). PRESENTING AN ISLAMIC ACCOUNTING MODEL WITH EMPHASIS ON JURIDICAL BASES AND FUNDAMENTAL CHALLENGES. MANAGEMENT ACCOUNTING, 9(29), 89-109. SID. https://sid.ir/paper/198705/en

Vancouver: Copy

MEHRANI SASAN, KARAMI GHOLAMREZA, HOSSEYNI S.ALI, RAMROOZ ALIREZA. PRESENTING AN ISLAMIC ACCOUNTING MODEL WITH EMPHASIS ON JURIDICAL BASES AND FUNDAMENTAL CHALLENGES. MANAGEMENT ACCOUNTING[Internet]. 2016;9(29):89-109. Available from: https://sid.ir/paper/198705/en

IEEE: Copy

SASAN MEHRANI, GHOLAMREZA KARAMI, S.ALI HOSSEYNI, and ALIREZA RAMROOZ, “PRESENTING AN ISLAMIC ACCOUNTING MODEL WITH EMPHASIS ON JURIDICAL BASES AND FUNDAMENTAL CHALLENGES,” MANAGEMENT ACCOUNTING, vol. 9, no. 29, pp. 89–109, 2016, [Online]. Available: https://sid.ir/paper/198705/en

Related Journal Papers