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Islam, economic rationalism and accounting

Sulaiman, Maliah and Willet, R. (2001) Islam, economic rationalism and accounting. The American Journal of Islamic Social Sciences, 18 (2). pp. 1-33. ISSN 0887-7653

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Abstract

This paper discusses the impact ofWestern accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting and reporting proposed by Baydoun and Willett (1994& 2000). It goes on to consider the nature and origins ofWestern materialist philosophy and contrasts the belief structure of Islam with the West. The paper also examines the historical context in which Western values became adopted inMuslimsocieties and discusses the policy issues that confront Islamic accounting standard setters.

Item Type: Article (Journal)
Additional Information: 1445/14691
Uncontrolled Keywords: Islam, rationalism, accounting,
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
H Social Sciences > HG Finance
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: PROF MALIAH SULAIMAN
Date Deposited: 06 Dec 2012 14:00
Last Modified: 06 Dec 2012 14:01
URI: http://irep.iium.edu.my/id/eprint/14691

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