Islamic Accounting

Identifying Disclosure Items for Zakat Institutions

The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’...

The Nature of Islamic Accounting and Methodology Used in Muslim Countries: Practical Application in UAE

Following the growth of Islamic Economy, the demand for Islamic Accounting is higher than any other time. This study reviews and scrutinizes accounting postulates and principles from an Islamic perspective. In this respect, Islamic accounting has been one of the most important aspects in today’s b...

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