Defining Islamic accounting

Napier, Christopher

(2009)

Napier, Christopher (2009) Defining Islamic accounting. Accounting History, 14 (1/2).

Our Full Text Deposits

Full text access: Open

Full text file - 78.56 KB

Links to Copies of this Item Held Elsewhere


Abstract

The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature of that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providing growing insight into accounting in state and private contexts in the Middle East. Other parts of the Muslim world are also the focus of historical accounting research. There is still much to discover, however, before historians can determine the influence of Middle Eastern accounting ideas and practices in other parts of the world. Moreover, the term “Islamic accounting” may simply be a convenient label to group together quite disparate accounting practices and ideas across time and space.

Information about this Version

This is a Approved version
This version's date is: 2/2009
This item is not peer reviewed

Link to this Version

https://repository.royalholloway.ac.uk/items/c41b8a98-2fe6-7006-7488-5bf1f3130bcc/5/

Item TypeJournal Article
TitleDefining Islamic accounting
AuthorsNapier, Christopher
Uncontrolled KeywordsIslamic accounting, History of accounting, Origins of double-entry, Arabic manuals of secretaryship, Merdiban method of accounting
DepartmentsFaculty of History and Social Science\Management
Research Groups and Centres\Management\Information and Communication Management

Identifiers

doihttp://dx.doi.org/10.1177/1032373208098555

Deposited by Research Information System (atira) on 22-Jul-2014 in Royal Holloway Research Online.Last modified on 22-Jul-2014


Details