Abdul Wahab, Muhammad Syahir and Ku Ismail, Ku Nor Izah and Derashid, Chek and Abu Bakar, Fathiyyah and Sawandi, Norfaiezah and Ishak, Suhaimi (2019) Accounting recognition from Islamic perspective. International Journal of Business and Economy, 1 (2). pp. 13-19. ISSN 2682-8359

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Abstract

This research aims to identify the fundamental principles of accounting recognition from Islamic perspective. The research data was collected through several interview sessions with Islamic scholars who have vast experience and knowledge on Islamic business and fiqh mualamat.The research findings indicated that five fundamental principles derived from the interview sessions.The principles are avoidance of Riba, Gharar, Maysir, Haram and Ghalat. Theoretical and practical implications of the paper as well as suggestions for future research were also discussed.

Item Type:	Article
Uncontrolled Keywords:	islamic principles, accounting recognition, riba, gharar, maysir, haram, ghalat
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	26 Aug 2020 13:59
Last Modified:	26 Aug 2020 13:59
URI:	https://repo.uum.edu.my/id/eprint/27394

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