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Author
Jaworska Elżbieta (Zachodniopomorski Uniwersytet Technologiczny w Szczecinie)
Title
Specyfika rachunkowości islamskiej : wybrane zagadnienia
Specificity of Islamic Accounting Chosen Issues
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2011, nr 32, s. 75-85, tab., bibliogr. 16 poz.
Keyword
Rachunkowość islamska, Rachunkowość, Teoria rachunkowości
Islamic accounting, Accounting, Accounting theory
Note
streszcz., summ..
Abstract
Celem artykułu jest ogólne przedstawienie specyfiki rachunkowości islamskiej, w tym również różnic między rachunkowością konwencjonalną a rachunkowością islamską, z uwzględnieniem podsystemu rachunkowości dla islamskich instytucji finansowych.(fragment tekstu)

This article aims to present selected issues concerning the specifi city of Islamic accounting, including accounting differences between conventional and Islamic accounting, including accounting for Islamic fi nancial institutions. In addition, the article depicts the characteristics of the pillars of Islamic economics, which affect the shape of Islamic accounting.(original abstract)
Accessibility
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
Szczecin University Main Library
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Bibliography
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  2. Adamek J., Rachunkowość w kręgu kultury islamskiej, Zeszyty Teoretyczne Rachunkowości 2009, nr 49 (105).
  3. Amin H., Rahman A., Ramayah T., What makes undergraduate students enroll into an elective course? The case of Islamic accounting, "International Journal of Islamic and Middle Eastern Finance and Management" 2009, vol. 2, no. 4.
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  5. Encyklopedia PWN, http://encyklopedia.pwn.pl, 2010.
  6. Gazzali I.M., Ihya Ulum-id-Din, English translation by Al-Haj maulaana Fazlur Karim, Sind Sagar Academy, Lahore, Pakistan 1971.
  7. Hameed S., The need for Islamic accounting; perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academic, Ph.D. Thesis, University of Dundee 2000, Chapter 6.
  8. Hameed S., Islamic Accounting - A Primer, http://www.iiu.edu.my/iaw/ISLAMIC %20ACCOUNTING%20a%20primer.htm, 2010.
  9. Hameed S., Islamic Accounting - Accounting for the New Millennium?, Asia Pacifi c Conference - Accounting in the New Millennium, Kota Bharu, 10-12 October 2001.
  10. Harahap S.S., The disclosure of Islamic values-annual report: the analysis of Bank Muamalat Indonesia's Annual Report, "Managerial Finance" 2003, vol. 29.
  11. Hasanuz S.M., Zaman A., Defi nition of Islamic Economic, "Islamic Economics" 1404/1984, vol. 1, no. 2.
  12. Lewis M.K., Islam and accounting, "Accounting Forum" 2001, vol. 25, no. 2.
  13. Ogólne spojrzenie islamu na ekonomię, http://www.islam.pl, 30.03.2010.
  14. Tag El-Din S.I., Issues in accounting standards for Islamic fi nancial institutions, Markfi eld Institute of Higher Education, September 2004.
  15. Taheri M.R., The basic principles of Islamic Economy and their effects on accounting standards-setting, Accountancy (9.11.2003), http://www.accountancy.com.pk/articles. asp?id=100, 30.03.2010.
  16. Zaman A., Islamic Economics: A Survey of the Literature, MPRA Paper 11024, University Library of Munich, Germany 2008, s. 31-32, http://mpra.ub.uni-muenchen. de/11024/, 30.03.2010.
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ISSN
1640-6818
1733-2842
Language
pol
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