Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique

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HAJIHA ZOHREH; Rajabdoori Hossein

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Journal: ISLAMIC FINANCE RESEARCHES Year:2019 | Volume:8 | Issue:2 (16) Page(s): 441-458

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Title

Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique

Author(s)

HAJIHA ZOHREH | Rajabdoori Hossein | Issue Writer Certificate

Keywords

knowledgeQ1

understandingQ1

AccountantsQ1

Islamic AccountingQ1

SOCFAQ1

Abstract

Islamic Accounting is an information system that deals with reporting the value aspect of financial and non-financial events occurring in the economic unit with a focus on Islamic criteria. The aim of this study is to evaluate the knowledge and understanding of Accountants of the Islamic Accounting using second-order confirmatory factor analysis technique (SOCFA). The study ahead is a quantitative one, and the required data was collected through collecting questionnaires and simple random sampling of 114 academic and professional activists to test the model, and SOCFA was used with Lisrel software. The results showed that all of the factors o the model including perceived value, attitude, attitude, subjective norms, and willingness have a good fit and perceived value, subjective norms, attitude, and willingness have the highest fitness respectively. Moreover, the comparison of factor loadings of all factors showed that "fulfilling the financial needs of Muslims" of "perceived value" variable has the highest factor loadings. As a result, it can be understood that to spread of Islamic Accounting, while considering all the factors mentioned above, managers and planners should set fulfilling the financial needs of Muslims as their first priority.

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APA: Copy

HAJIHA, ZOHREH, & Rajabdoori, Hossein. (2019). Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique. ISLAMIC FINANCE RESEARCHES, 8(2 (16) ), 441-458. SID. https://sid.ir/paper/254933/en

Vancouver: Copy

HAJIHA ZOHREH, Rajabdoori Hossein. Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique. ISLAMIC FINANCE RESEARCHES[Internet]. 2019;8(2 (16) ):441-458. Available from: https://sid.ir/paper/254933/en

IEEE: Copy

ZOHREH HAJIHA, and Hossein Rajabdoori, “ Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique,” ISLAMIC FINANCE RESEARCHES, vol. 8, no. 2 (16) , pp. 441–458, 2019, [Online]. Available: https://sid.ir/paper/254933/en

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