Islamic Accounting: Social, Ethical and Religious Aspects of Development
The article focuses on the social significance of accounting and ethics as its integral part as well as on the way a religion influences the development of accounting principles and practices. Social, ethical and religious aspects of accounting development are considered on the example of the Islami...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/177 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849698511394701312 |
|---|---|
| author | EKATERINA Y. Voronova |
| author_facet | EKATERINA Y. Voronova |
| author_sort | EKATERINA Y. Voronova |
| collection | DOAJ |
| description | The article focuses on the social significance of accounting and ethics as its integral part as well as on the way a religion influences the development of accounting principles and practices. Social, ethical and religious aspects of accounting development are considered on the example of the Islamic accounting model. Currently, this model is the only one that was formed and is still developing under the strong influence of the religious factor. In Islamic society the development of accounting theory is mainly based on the provisions of the Islamic law (Shari’a) though it may also use as a basis other principles which do not contradict Shari’a. The article discusses the Code of Ethics adopted by Accounting and Auditing Organization for Islamic financial institutions. The most attention is paid to the principle of “Maslahat”, which is a guide for accountants in making decisions in the situations involving conflict of interest. The article considers the issues of social responsibility, accountability and disclosure of information from the viewpoint of Islamic accounting. |
| format | Article |
| id | doaj-art-0555b19895614f8d8426bf185406d593 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-0555b19895614f8d8426bf185406d5932025-08-20T03:18:53ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0104939810.26794/2408-9303-2017--4-93-98177Islamic Accounting: Social, Ethical and Religious Aspects of DevelopmentEKATERINA Y. Voronova0Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian FederationThe article focuses on the social significance of accounting and ethics as its integral part as well as on the way a religion influences the development of accounting principles and practices. Social, ethical and religious aspects of accounting development are considered on the example of the Islamic accounting model. Currently, this model is the only one that was formed and is still developing under the strong influence of the religious factor. In Islamic society the development of accounting theory is mainly based on the provisions of the Islamic law (Shari’a) though it may also use as a basis other principles which do not contradict Shari’a. The article discusses the Code of Ethics adopted by Accounting and Auditing Organization for Islamic financial institutions. The most attention is paid to the principle of “Maslahat”, which is a guide for accountants in making decisions in the situations involving conflict of interest. The article considers the issues of social responsibility, accountability and disclosure of information from the viewpoint of Islamic accounting.https://accounting.fa.ru/jour/article/view/177бухгалтерский учетислампринципы бухгалтерского учетаэтикасоциальная ответственностьподотчетностьзакятaccountingislamaccounting principlesethicssocial responsibilityaccountabilityzakat |
| spellingShingle | EKATERINA Y. Voronova Islamic Accounting: Social, Ethical and Religious Aspects of Development Учёт. Анализ. Аудит бухгалтерский учет ислам принципы бухгалтерского учета этика социальная ответственность подотчетность закят accounting islam accounting principles ethics social responsibility accountability zakat |
| title | Islamic Accounting: Social, Ethical and Religious Aspects of Development |
| title_full | Islamic Accounting: Social, Ethical and Religious Aspects of Development |
| title_fullStr | Islamic Accounting: Social, Ethical and Religious Aspects of Development |
| title_full_unstemmed | Islamic Accounting: Social, Ethical and Religious Aspects of Development |
| title_short | Islamic Accounting: Social, Ethical and Religious Aspects of Development |
| title_sort | islamic accounting social ethical and religious aspects of development |
| topic | бухгалтерский учет ислам принципы бухгалтерского учета этика социальная ответственность подотчетность закят accounting islam accounting principles ethics social responsibility accountability zakat |
| url | https://accounting.fa.ru/jour/article/view/177 |
| work_keys_str_mv | AT ekaterinayvoronova islamicaccountingsocialethicalandreligiousaspectsofdevelopment |