內容簡介

The concept of Islamic accounting has emerged since the 1970s with three slightly different but often overlapping meanings. In a historical sense, it is ideas and practices in Muslim-majority countries in past periods; in a practice sense, it is how entities describing themselves as Islamic account or and report transactions and activities; and in a principle sense, it is a set of concepts and methods consistent with the religion of Islam. This anthology reproduces 33 articles published since the early 1980s on a conceptual framework for Islamic accounting, accounting ethics and social responsibility, corporate reporting, accounting practice and zakat, auditing, and Islamic history of accounting. Original page numbers are retained. There is no index. Annotation 穢2012 Book News, Inc., Portland, OR (booknews.com)
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