Home  Journals  International Accounting  2(134) - 2010 February

The conflict of interests of users of the accounting information: Islamic experience of settlement

Available online: 19 February 2010

Subject Heading: Foreign experience

JEL Classification: 

The current status of accounting in many countries of the world causes the great number of discussions concerning new directions of its development. A problem of its value in socio-economic development of the country is not decided. In many countries of the world an accounting remains an instrument in the hands of certain user which allows him to manipulate economic relations. Such status of accounting theory and practice stipulates necessity of development of new directions which purpose is to settle conflict between the participants of economic relations. This research is devoted to determination of informational queries of users of accounting information in the different accounting models, and also the ways of settlement of conflict of interests in the national accounting systems of Muslim countries have been considered.

Keywords: аccounting, the user, inquiry, Islam, the Koran, model, the standard

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ISSN 2311-9381 (Online)
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