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Christopher Napier and Roszaini Haniffa

This research review presents the most significant English language contributions to the literature on Islamic accounting. Including more than thirty articles by some of the most important authors in the area, the review covers six major themes: the conceptual framework, accounting ethics and social responsibility, corporate reporting, accounting practice and zakat, auditing and the Islamic history of accounting.
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Christopher Napier and Roszaini Haniffa

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Christopher Napier and Roszaini Haniffa

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Christopher Napier and Roszaini Haniffa

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Roszaini Haniffa and Mohammad Hudaib

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.