Religion: a confounding cultural element in the international harmonization of accounting?
Discussion of the influence of culture on the international development and harmonization of accounting has focused primarily upon indigenous characteristics which are confined within national boundaries. But cultural inputs, such as religion, which transcend national boundaries, should not be overl...
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| Format: | Article |
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Wiley Blackwell
1993
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| Online Access: | http://psasir.upm.edu.my/id/eprint/114335/ |
| _version_ | 1848866462437998592 |
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| author | Hamid, Shaari Craig, Russell Clarke, Frank |
| author_facet | Hamid, Shaari Craig, Russell Clarke, Frank |
| author_sort | Hamid, Shaari |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Discussion of the influence of culture on the international development and harmonization of accounting has focused primarily upon indigenous characteristics which are confined within national boundaries. But cultural inputs, such as religion, which transcend national boundaries, should not be overlooked. Islam is a particular case in point. Its principles commit Muslims to a definitive code of ethical commercial and personal behaviour affecting both the structuring and financing of business affairs between the faithful, and between Muslims and non‐Muslims. Islam has the potential for influencing the structure, underlying concepts and the mechanisms of accounting in the Islamic world. Its potential for influencing accounting policy is illustrative of religion as a confounding element in the analysis of national idiosyncrasies in accounting practice and in deconstructing the impediments to international harmonization. |
| first_indexed | 2025-11-15T14:20:59Z |
| format | Article |
| id | upm-114335 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T14:20:59Z |
| publishDate | 1993 |
| publisher | Wiley Blackwell |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1143352025-01-14T04:02:49Z http://psasir.upm.edu.my/id/eprint/114335/ Religion: a confounding cultural element in the international harmonization of accounting? Hamid, Shaari Craig, Russell Clarke, Frank Discussion of the influence of culture on the international development and harmonization of accounting has focused primarily upon indigenous characteristics which are confined within national boundaries. But cultural inputs, such as religion, which transcend national boundaries, should not be overlooked. Islam is a particular case in point. Its principles commit Muslims to a definitive code of ethical commercial and personal behaviour affecting both the structuring and financing of business affairs between the faithful, and between Muslims and non‐Muslims. Islam has the potential for influencing the structure, underlying concepts and the mechanisms of accounting in the Islamic world. Its potential for influencing accounting policy is illustrative of religion as a confounding element in the analysis of national idiosyncrasies in accounting practice and in deconstructing the impediments to international harmonization. Wiley Blackwell 1993 Article PeerReviewed Hamid, Shaari and Craig, Russell and Clarke, Frank (1993) Religion: a confounding cultural element in the international harmonization of accounting? Abacus, 29 (2). pp. 131-148. ISSN 0001-3072; eISSN: 1467-6281 https://onlinelibrary.wiley.com/doi/10.1111/j.1467-6281.1993.tb00427.x 10.1111/j.1467-6281.1993.tb00427.x |
| spellingShingle | Hamid, Shaari Craig, Russell Clarke, Frank Religion: a confounding cultural element in the international harmonization of accounting? |
| title | Religion: a confounding cultural element in the international harmonization of accounting? |
| title_full | Religion: a confounding cultural element in the international harmonization of accounting? |
| title_fullStr | Religion: a confounding cultural element in the international harmonization of accounting? |
| title_full_unstemmed | Religion: a confounding cultural element in the international harmonization of accounting? |
| title_short | Religion: a confounding cultural element in the international harmonization of accounting? |
| title_sort | religion: a confounding cultural element in the international harmonization of accounting? |
| url | http://psasir.upm.edu.my/id/eprint/114335/ http://psasir.upm.edu.my/id/eprint/114335/ http://psasir.upm.edu.my/id/eprint/114335/ |