Nik Abdul Ghani, Nik Abdul Rahim and Laluddin, Hayatullah  and Mat Zain, Mat Nor and Zakaria, Zamzuri
  
(2012)
A new breed of Islamic accountants and their role in Islamic institutions.
    Advances in Natural and Applied Sciences, 6 (8).
     pp. 1287-1295.
     ISSN 1995-0772 
    
  
  
  
  
  
    
  
    
      
      
    
  
  
    
  
  
    Abstract
    Accountants and accounting have played a very crucial role in Muslim societies. Accountants who were
known as al-Katib or al-Muhasib, held very prestigious positions in Islamic institutions. The purpose of this
paper is to discuss accountability of accountants from Islamic perspective. Then, this paper attempts to explain
the role of Islamic accountants as a new demanded profession in Islamic institutions in order to meet the
objective of Shariah.
  
  
  
  
  
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