Chapter 12: The Islamic accounting triangle: measurement, disclosure and enforcement
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.
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.