Home  Journals  International Accounting  29(227) - 2012 August

Islamic doctrine of economy as environment of formation and development of Islamic accounting model

Available online: 3 August 2012

Subject Heading: Foreign experience

JEL Classification: 

In the present conditions of the global economy the countries from the zone of Islam have got a weighty significance. This trend is associated with an increase in their relative importance in economic development, which is based on Islamic economic doctrine. The theoretical bases of the Islamic economic doctrine are specific, because they correspond to the provisions of the Koran. On the assumption of this Islamic economic doctrine and model of the Islamic accounting that is based on it are new areas of research that have been presented in this article. The features of the effect of religion on the socio-economic relations have been grounded by the authors. This made it possible to determine the theoretical principles of Islamic economic doctrine as factors in the formation and development of Islamic economic doctrine.

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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