Journal of Islamic Economics, Banking and Finance, Volume (10), No (2), Year (2014-4) , Pages (154-182)

Title : ( A Study on the Influences of Islamic Values on Iranian Accounting Practice and Development )

Authors: Mahdi Salehi , Arash AriyanPoour ,

Citation: BibTeX | EndNote

The main purpose of the current paper is the study of objectives and characteristics of Islamic accounting and its challenges in Iran. In order to achieving the objectives of the study, a questionnaire designed and developed among the 120Iranian bankers clients’. Further, ten hypotheses are postulated for obtaining a good results for the study. The results of conducting the tests indicate that if we use Islamic accounting, importance of gain and loss do not decrease, there is no more emphasize on social matters and paying attention to Zakat cannot be considered as a barrier and limitation. So far, several studies have been conducted in both Muslim countries as well as non-Muslim countries; however, the current study is the first study which have focused on Iran as Muslim country and the results of the study may useful to other researchers that may carry on the study about Islam around the world.

Keywords

, Islamic Accounting, Zakat, Shari'a,
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@article{paperid:1042980,
author = {Salehi, Mahdi and Arash AriyanPoour},
title = {A Study on the Influences of Islamic Values on Iranian Accounting Practice and Development},
journal = {Journal of Islamic Economics, Banking and Finance},
year = {2014},
volume = {10},
number = {2},
month = {April},
issn = {2070-4658},
pages = {154--182},
numpages = {28},
keywords = {Islamic Accounting; Zakat; Shari'a; Iran},
}

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%0 Journal Article
%T A Study on the Influences of Islamic Values on Iranian Accounting Practice and Development
%A Salehi, Mahdi
%A Arash AriyanPoour
%J Journal of Islamic Economics, Banking and Finance
%@ 2070-4658
%D 2014

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