Islam, Economic Rationalism, and Accounting

This paper discusses the impact of western accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting reporting originally proposed by Baydoun and Willett (1994). It goes on to consider the nature and origins of western materialist philosophy...

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Detalles Bibliográficos
Autores principales: Roger Willett, Maliah Sulaiman
Formato: article
Lenguaje:EN
Publicado: International Institute of Islamic Thought 2001
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Acceso en línea:https://doaj.org/article/73e4f7ea7ae54c0e8d0358e30452a331
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Sumario:This paper discusses the impact of western accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting reporting originally proposed by Baydoun and Willett (1994). It goes on to consider the nature and origins of western materialist philosophy and contrasts the belief structure of Islam with the West. The paper also ex.amines the historical context in which western values became adopted in Muslim societies and discusses the policy issues that confront Islamic accounting standard setters.