THE NECESSITY OF CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING WITH ISLAMIC APPROACH, ACCORDING TO ACADEMIC AND PROFESSIONAL EXPERTS

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.

GHOLAMI JAMKARANI REZA; NIKOOMARAM HASHEM; RAHNAMA ROUDPOSHTI FEREYDOON

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

Journal Paper

Paper Information

Journal: ISLAMIC FINANCE RESEARCHES Year:2014 | Volume:3 | Issue:1 (5) Page(s): 35-71

Download Full-Text

Persian Verion

View:

1,147

Download:

Cites:

Information Journal Paper

Title

THE NECESSITY OF CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING WITH ISLAMIC APPROACH, ACCORDING TO ACADEMIC AND PROFESSIONAL EXPERTS

Author(s)

GHOLAMI JAMKARANI REZA | NIKOOMARAM HASHEM | RAHNAMA ROUDPOSHTI FEREYDOON | Issue Writer Certificate

Keywords

CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTINGQ3

FINANCIAL REPORTING WITH ISLAMIC APPROACHQ3

CONVENTIONAL ACCOUNTINGQ2

Abstract

There is a debate in academia about whether Anglo-American accounting is the appropriate system to be accepted without question by all other cultures and people of the world. Accounting is the social knowledge which inherently relates to the environment, values, and economic, social, cultural norms of the society in which it is used. So, it is more sensible to consider the requirements, conditions and qualities of the environment of the target society when using theoretical concepts and financial reporting. This study has utilized critical, interpretive and Delphi methods to explain the necessity of this source framework in Islamic societies. The results indicate academic and professional experts' consensus over the necessity of reviewing and compiling a conceptual framework with an Islamic approach as the basic law of Islamic financial reporting, due to the existing socio-economic differences between Islamic business entities and capitalist ones, and the lack of sufficient information for Muslim users. This can help provide the necessary conditions for raising the confidence of Muslim investors and Islamic society.

Cites

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

References

Cite

APA: Copy

GHOLAMI JAMKARANI, REZA, NIKOOMARAM, HASHEM, & RAHNAMA ROUDPOSHTI, FEREYDOON. (2014). THE NECESSITY OF CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING WITH ISLAMIC APPROACH, ACCORDING TO ACADEMIC AND PROFESSIONAL EXPERTS. ISLAMIC FINANCE RESEARCHES, 3(1 (5)), 35-71. SID. https://sid.ir/paper/254901/en

Vancouver: Copy

GHOLAMI JAMKARANI REZA, NIKOOMARAM HASHEM, RAHNAMA ROUDPOSHTI FEREYDOON. THE NECESSITY OF CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING WITH ISLAMIC APPROACH, ACCORDING TO ACADEMIC AND PROFESSIONAL EXPERTS. ISLAMIC FINANCE RESEARCHES[Internet]. 2014;3(1 (5)):35-71. Available from: https://sid.ir/paper/254901/en

IEEE: Copy

REZA GHOLAMI JAMKARANI, HASHEM NIKOOMARAM, and FEREYDOON RAHNAMA ROUDPOSHTI, “THE NECESSITY OF CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING WITH ISLAMIC APPROACH, ACCORDING TO ACADEMIC AND PROFESSIONAL EXPERTS,” ISLAMIC FINANCE RESEARCHES, vol. 3, no. 1 (5), pp. 35–71, 2014, [Online]. Available: https://sid.ir/paper/254901/en

Related Journal Papers