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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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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id oai:doaj.org-article:73e4f7ea7ae54c0e8d0358e30452a331
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spelling oai:doaj.org-article:73e4f7ea7ae54c0e8d0358e30452a3312021-12-02T19:22:41ZIslam, Economic Rationalism, and Accounting10.35632/ajis.v18i2.20222690-37332690-3741https://doaj.org/article/73e4f7ea7ae54c0e8d0358e30452a3312001-04-01T00:00:00Zhttps://www.ajis.org/index.php/ajiss/article/view/2022https://doaj.org/toc/2690-3733https://doaj.org/toc/2690-3741 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. Roger WillettMaliah SulaimanInternational Institute of Islamic ThoughtarticleIslamBP1-253ENAmerican Journal of Islam and Society, Vol 18, Iss 2 (2001)
institution DOAJ
collection DOAJ
language EN
topic Islam
BP1-253
spellingShingle Islam
BP1-253
Roger Willett
Maliah Sulaiman
Islam, Economic Rationalism, and Accounting
description 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.
format article
author Roger Willett
Maliah Sulaiman
author_facet Roger Willett
Maliah Sulaiman
author_sort Roger Willett
title Islam, Economic Rationalism, and Accounting
title_short Islam, Economic Rationalism, and Accounting
title_full Islam, Economic Rationalism, and Accounting
title_fullStr Islam, Economic Rationalism, and Accounting
title_full_unstemmed Islam, Economic Rationalism, and Accounting
title_sort islam, economic rationalism, and accounting
publisher International Institute of Islamic Thought
publishDate 2001
url https://doaj.org/article/73e4f7ea7ae54c0e8d0358e30452a331
work_keys_str_mv AT rogerwillett islameconomicrationalismandaccounting
AT maliahsulaiman islameconomicrationalismandaccounting
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