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Influence of confessional institutions on accounting reporting

Umarov Kh.S. IPT OOO (PAYMO), Moscow, Russian Federation ( khusan0000@gmail.com )

Journal: International Accounting, #9, 2019

Subject This article deals with the accounting (financial) reports of Islamic financial institutions.
Objectives The article aims to describe the particularities of the accounting (financial) reports of Islamic financial institutions.
Methods For the study, I used the methods of comparative analysis, systematization, classification, analogy, and comparison.
Results The article describes a model developed by accounting professionals and Sharia experts that helps users obtain relevant information to make economic decisions.
Conclusions and Relevance The article concludes that the complete accounting set of Islamic financial institutions and their financial instruments differ from the traditional ones to some extent. Islamic financial institutions, like other financial institutions, provide generally accepted reports, but additionally, they publish other reports. The results of the article can be applied in the accounting theory development.


Ethical constituents of accounting data in Islamic financial institutions

Umarov Kh.S. IPT OOO (PAYMO), Moscow, Russian Federation ( khusan0000@gmail.com )

Journal: International Accounting, #8, 2019

Subject The article discusses the conceptual framework for the Islamic accounting model and basic requirements to accounting data quality.
Objectives The research unfolds ethical principles (moral values) of the Islamic accounting model and determines constituents of financial data.
Methods The research uses methods of comparative analysis, systematization, classification, analogy and comparison.
Results The article presents constituents and qualities of accounting data in the Islamic accounting model, which rests upon fundamental laws of the Quran and Sunnah, such as non-interest lending, prohibition of some gambling activities, investment in high uncertainty projects.
Conclusions and Relevance The Islamic accounting model is based on principles of the Islamic law and constitutes a new accounting system in economics. The accounting model originated with reference to religious values and relates to the Islamic economy. The Islamic economy encompasses a set of Muslim views on economic principles and mechanisms. It pursues social justice and cost-effective development of social relations. The Islamic economy calls to put spiritual and moral values into practice, which are human universal, making the economic development model versatile, since it appeals to economic and ethical issues. The findings can be used in the theory of accounting development.


Islamic model of accounting as a socio-economic phenomenon

Umarov Kh.S. Plekhanov Russian University of Economics, Moscow, Russian Federation ( khusan0000@gmail.com )

Journal: International Accounting, #7, 2017

Subject The article discusses the Islamic model of accounting from the social and ethical perspective, where attention is paid both to the personal ethics of accountant and business ethics.
Objectives The article aims to disclose the institutional framework of Islamic accounting and identify its model characteristics.
Methods For the study, I used various scientific methods and techniques such as analysis, analogy, classification, and a forecasting method. The dialectic method of scientific knowledge and systems approach are the research methodological basis.
Results The article presents the principles of the Islamic accounting model. It focuses on the issues of social responsibility of organizations applying the Islamic accounting model, in part of tax payment for the poor and the use of tools based on a division of profits and losses.
Conclusions and Relevance Islamic accounting model is a system of accounting which makes it possible not only to provide accurate information in the format of various financial indicators, but also send a message to the stakeholders that the company runs business and performs its socio-economic function. The Islamic accounting model is sufficiently promising in developing accounting, and it can act as a guide in developing social accounting standards and also be an information system for management decisions regarding the impact of companies' activities on society. The results of the study can be used both practically and theoretically in the field of accounting.


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