Home  Journals  International Accounting  20(218) - 2012 May

Development of theoretical and methodical bases of Islamic accounting model

Available online: 24 May 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

The features of the theory and methodology of Islamic accounting model as a specific approach to the development of accounting science are researched. The peculiarities of formation of the organizational and methodological bases in the countries from the zone of Islam are considered in the article. The features of formation of the professional and ethical bases of an accountant as the subject of organization and accounting have been specified. The features of formation of the object of accounting under the influence of environment - the Islamic economic system and Islamic law - are proved. The directions of transformation of the elements of the method of accounting under the influence of the environment are justified.

Keywords: Islamic accounting model, regulation of accounting, Islamic doctrine of economy

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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