Islamic Accounting Triangle: Measurement, Disclosure and Enforcement

Roszaini Haniffa, Mohammad Hudaib

    Research output: Chapter in Book/Report/Conference proceedingChapter

    8 Citations (Scopus)

    Abstract

    This chapter discusses some of the underlying problems in conventional accounting, which is deemed inappropriate for Islamic business organizations in fulfilling the objectives of Islamic teachings. It illustrates the implications of the Islamic worldview for accounting policies and practices. It provides a critical analysis of three interrelated issues in accounting, namely recognition and measurement, disclosure, and enforcement, which Islamic business organizations need to pay attention to in order to fulfil their accountability to stakeholders.
    Original languageEnglish
    Title of host publicationOxford Handbook in Economics and Finance: Islam and the Economy
    PublisherOxford University Press
    Pages227-242
    Number of pages16
    ISBN (Electronic)9781783479825
    ISBN (Print)9781783479818
    DOIs
    Publication statusPublished - 26 Dec 2014

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