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Economic Analysis: Theory and Practice
 

Financial condition of a commercial organization: the shariah view

Vol. 13, Iss. 9, MARCH 2014

Available online: 23 February 2014

Subject Heading: Financial analysis

JEL Classification: 

Pages: 49-53

Shovkhalov Sh.A. PhD of Economic Sciences, Assistant Professor of Department of Accounting, Analysis and Audit, Siberian Federal University, Krasnoiarsk, Russian Federation
shovkhalov.shamil@gmail.com

The article deals with the research of concepts of an economic-player’s financial status and the efficiency of its financial resources using as per the Islam requirements. The drawn conclusions will allow expanding the theoretical basis for enterprises to act Shariah-obedient. They may also contribute to rise of a financial-condition level of commercial organizations, observing the norms and rules of the Islamic dogma.

Keywords: economy, organization, financial performance, financial resources, Islam, Shariah

References:

  1. Prozorov S.M. Nauchnoe islamovedenie v Rossii (1980–2005) [Academic Islamic studies in Russia (1980–2005)]. Iran segodnia – Iran today, 2006, no. 1, pp. 20–24.
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  4. Shovkhalov Sh.A. Ogranicheniia v deiatel'nosti kommercheskikh organizatsii s pozitsii Islama [Restrictions in activities of the commercial organizations from Islam]. Aktual'nye problemy sotsial'no-ekonomicheskogo razvitiia Rossii – Topical problems of social-economic development of Russia, 2012, no. 4, pp. 106–110.
  5. Shovkhalov Sh.A. Upravlenie konkurentosposobnost'iu optovykh organizatsii [Management of competitiveness of wholesale organizations]. Problemy sovremennoi ekonomiki – Problems of modern economics, 2011, no. 4, pp. 125–129.
  6. Shovkhalov Sh.A. Finansovye resursy kommercheskoi organizatsii: shariatskii vzgliad [Financial resources of commercial organization: the shariah view]. Finansy i kredit – Finance and credit, 2013, no. 8, pp. 58–61.
  7. Usmani Т. Principles of Shariah Governing Islamic Investment Funds. Albalagh. Available at: Link.

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