Islam, economic rationalism and accounting
This paper discusses the impact ofWestern accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting and reporting proposed by Baydoun and Willett (1994& 2000). It goes on to consider the nature and origins ofWestern materialist philosop...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
International Institute of Islamic Thought
2001
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/14691/ http://irep.iium.edu.my/14691/1/WA14691_Maliah%2C_Islam%2C_economic_rationalism_and_acconting.pdf |
| _version_ | 1848777731372744704 |
|---|---|
| author | Sulaiman, Maliah Willet, R. |
| author2 | Napier, C. |
| author_facet | Napier, C. Sulaiman, Maliah Willet, R. |
| author_sort | Sulaiman, Maliah |
| building | IIUM Repository |
| collection | Online Access |
| description | This paper discusses the impact ofWestern accounting technologies on belief structures such as those of the
Islamic faith. It assesses a theory of accounting and reporting proposed by Baydoun and Willett (1994&
2000). It goes on to consider the nature and origins ofWestern materialist philosophy and contrasts the belief
structure of Islam with the West. The paper also examines the historical context in which Western values
became adopted inMuslimsocieties and discusses the policy issues that confront Islamic accounting standard
setters. |
| first_indexed | 2025-11-14T14:50:39Z |
| format | Article |
| id | iium-14691 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:50:39Z |
| publishDate | 2001 |
| publisher | International Institute of Islamic Thought |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-146912012-12-06T06:01:46Z http://irep.iium.edu.my/14691/ Islam, economic rationalism and accounting Sulaiman, Maliah Willet, R. HB Economic Theory HF5601 Accounting. Bookkeeping HG Finance This paper discusses the impact ofWestern accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting and reporting proposed by Baydoun and Willett (1994& 2000). It goes on to consider the nature and origins ofWestern materialist philosophy and contrasts the belief structure of Islam with the West. The paper also examines the historical context in which Western values became adopted inMuslimsocieties and discusses the policy issues that confront Islamic accounting standard setters. International Institute of Islamic Thought Napier, C. Haniffa, Roszaini 2001 Article PeerReviewed application/pdf en http://irep.iium.edu.my/14691/1/WA14691_Maliah%2C_Islam%2C_economic_rationalism_and_acconting.pdf Sulaiman, Maliah and Willet, R. (2001) Islam, economic rationalism and accounting. The American Journal of Islamic Social Sciences, 18 (2). pp. 1-33. ISSN 0887-7653 |
| spellingShingle | HB Economic Theory HF5601 Accounting. Bookkeeping HG Finance Sulaiman, Maliah Willet, R. Islam, economic rationalism and accounting |
| title | 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_short | Islam, economic rationalism and accounting |
| title_sort | islam, economic rationalism and accounting |
| topic | HB Economic Theory HF5601 Accounting. Bookkeeping HG Finance |
| url | http://irep.iium.edu.my/14691/ http://irep.iium.edu.my/14691/1/WA14691_Maliah%2C_Islam%2C_economic_rationalism_and_acconting.pdf |