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Cited by 117Islamic Finance and Banking StudiesAccounting Theory and Financial ReportingIslamic Studies and History

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Defining Islamic accounting: current issues, past roots

Napier, Christopher·2009·Accounting History
DOI 10.1177/1032373208098555
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Abstract

The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature 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.

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Metadata

Authors
Napier, C.
Affiliations
Royal Holloway University of London (GB)
Corresponding author
Napier, Christopher
ORCID
Napier, Christopher
Venue
Accounting History
Publisher
SAGE Publications
Published
2009-01-20
Volume
14
Issue
1-2
Pages
121-144
ISSN
  • 1032-3732 (ISSN-L)
  • 1749-3374
DOI
10.1177/1032373208098555
OpenAlex
W2083030851
Cited by
117
References
70
Citations by year
2026: 7 · 2025: 1 · 2024: 4 · 2023: 12 · 2022: 11 · 2021: 4 · 2020: 8 · 2019: 11 · 2018: 7 · 2017: 6 · 2016: 8 · 2015: 8 · 2014: 5 · 2013: 7 · 2012: 9
FWCI
21.29
Type
journal article
Language
en
Open access
closed
Licence
journals.sagepub.com/page/policies/text-and-data-mining-license (tdm)
Locations
  • Accounting History (publishedVersion)
  • Royal Holloway Digital Repository (Royal Holloway University of London) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Islamic Finance and Banking Studies
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Political Science and International Relations › Islamic Studies and History
Keywords
Islamic accounting, Islamic banking, history of accounting, Islamic world, accounting manual, accounting historiography

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Napier, C. (2009). Defining Islamic accounting: current issues, past roots. Accounting History. https://doi.org/10.1177/1032373208098555