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

The DOI matches its Crossref record; 70 of the 70 references it cites were found in a registry or an index.

Defining Islamic accounting: current issues, past roots

Napier, Christopher·2009·Accounting History
DOI 10.1177/1032373208098555
Open this paper in CoChat — free account

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.

Overview

Integrity signals

Registry

Crossref · 10.1177/1032373208098555

Cites

70 of 70 references verified0 citation errors · 0 not checkable

Statistics

Recomputing p-values needs the paper’s full text.

Verification

Claims the paper makes

This paper’s full text isn’t openly available, so its claims and self-check weren’t run. The registry and citation checks still apply.

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

Citations

Cites

Research works printed but not linked: 57

  1. Abdel-Magid, M.F., 1981, International Journal of Accounting, 17, 79
  2. Adnan, M., The Accounting, Commerce and Finance: The Islamic Perspective International Conference
  3. Albraiki, S.S., The seventeenth Annual Congress of the European Accounting Association
  4. Ali, A.Y., 1999, The Meaning of the Holy Qur'an
  5. Al-Jalf, A., 1996, The Accounting Methodology for Murabaha Transactions in Islamic Banks
  6. Al-Obji, K., 1989, Islamic Financial Institutions' Accounting
  7. Al-Obji, K., 1996, Measurement and Distribution of Profit in Islamic Banks
  8. Al-Qabani, T., 1983, Some Characteristics of Islamic Thought Evolution and Islamic Accounting
  9. Archer, S., 2001, Presuppositions behind Accounting Standards and the Issue of Economic Reality: The Case of Islamic Financial Instruments
  10. Askary, S., Commerce and Finance: The Islamic Perspective International Conference
  11. Attiah, M., 1989, Financial Accounting Theory in Islamic Thought
  12. Aziz, Z.A. (2007), "Foreword", in Archer, S. and Karim, R.A.A. (eds.) Islamic Finance: The Regulatory Challenge, Singapore: Wiley (Asia), pp. xvii-xviii.
  13. Baydoun, N., 1997, Accounting, Commerce & Finance: The Islamic Perspective Journal, 1, 1
  14. Burkeman, O., 2003, Guardian Unlimited
  15. Chatfield, M., 1977, A History of Accounting Thought, revised
  16. Daoud, H., 1996, Shari'ah Control in Islamic Banks
  17. De Roover, R. (1956), "The Development of Accounting Prior to Luca Pacioli According to the Account-books of Medieval Merchants", in Littleton, A.C. and Yamey, B.S. (eds.) Studies in the History of Accounting, (London: Sweet & Maxwell), pp.114-74.
  18. Farook, S., The Annual Conference of the Accounting and Finance Association of Australia and New Zealand
  19. Fekete, L., 1955, Die Siyaqat-Schrift in der türkischen Finanzverwaltung: Beitrag zur türkischen Paläographie, (two
  20. Findley, C.V. (1993), "Muhasaba", in Bosworth, C.E.,Van Donzel, E, Heinrichs, W.P. and Pellat, C. (eds.) The Encyclopaedia of Islam, new edition, Vol.VII , Leiden: E. J. Brill, pp.465-6.
  21. Gallhofer, S., The British Accounting Association Annual Conference
  22. Gambling, T., 1974, Societal Accounting
  23. Güvemli, O., 1995, Türk Devletleri Muhasebe Tarihi: Osmanli Imparatorluĝu'na Kadar 1. Cilt
  24. Güvemli, O., 2000, Türk Devletleri Muhasebe Tarihi: Osmanli Imparatorluĝu Tanzimata Kadar 2
  25. Güvemli, O., 2000, Türk Devletleri Muhasebe Tarihi: Tanzimat'tan Cumhuriyet'e 3. Cilt
  26. Güvemli, O., 2001, Türk Devletleri Muhasebe Tarihi: Cumhuriyet Dönemi XX. Yuzyil 4. Cilt
  27. Haniffa, R.M., 2002, Accounting, Commerce and Finance: The Islamic Perspective Journal, 1
  28. Heakal, S., The Follow-up Committee for Accounting Standards for Islamic Banks
  29. Hinz, W., 1952, Die Resalä-ye Falakiyyä des Abdollah ibn Mohammad ibn Kiya al-Mazandarani: Ein Persischer Leitfaden des Staatlichen Rechnungswesens (um 1363)
  30. Ibn Khaldun, 2005, The Muqaddimah: An Introduction to History, trans. F. Rosenthal, abridged
  31. Idris, A., 1996, Islamic Banks' Financial Reporting and its Usefulness to Investors: The Case of Bank Islam Malaysia Berhad", unpublished Ph.D. thesis
  32. Kuran, T., 1997, Social Research, 64, 301
  33. Lall Nigam, B.M., 1986, Abacus, 24, 148
  34. Lewis, B. (1970), "Sources for the Economic History of the Middle East", in Cook, M. E. (ed.), Studies in the Economic History of the Middle East from the Rise of Islam to the Present Day, London: Oxford University Press, pp.78-92.
  35. Maali, B., 2005, Financial Accounting and Reporting in Islamic Banks: the Case of Jordan
  36. Maali, B., The fifth Asia-Pacific Interdisciplinary Perspectives on Accounting Conference
  37. Mirza, M., 2000, Accounting, Commerce and Finance: The Islamic Perspective Journal, 1, 30
  38. Mulhem, A., 2002, Riba Transactions in the Light of the Qur'an and Sunnah
  39. Nabipour, M., 1973, Die beiden persischen Leitfäden des Falak Ala-ye Tabrizi über das staatliche Rechnungswesen im 14. Jahrhundert", unpublished doctoral dissertation
  40. Orbay, K., 2005, Wiener Zeitschrift für die Kunde des Morgenlandes, 95, 139
  41. Orten, R., The 11th World Congress of Accounting Historians
  42. Orten, R., paper presented at The fifth Accounting History International Conference
  43. Said, E.W., 2003, Orientalism
  44. Shihadah, S., 1987, Financial Accounting Theory from the Islamic Perspective
  45. Sukoharsono, E.G., The fifth Interdisciplinary Perspectives on Accounting Conference
  46. Sukoharsono, E.G., The second Asia-Pacific Interdisciplinary Research on Accounting Conference
  47. Sukoharsono, E.G., 1993, Power and Knowledge in Accounting: Some Analysis and Thoughts on the Social, Political, and Economic Forces in Accounting and Profession in Indonesia (1800-1950s)", Working Paper 93/4
  48. Sulaiman, M., 1998, Accounting, Commerce & Finance: The Islamic Perspective Journal, 2, 24
  49. Sulaiman, M., 2000, Akauntan Nasional, 18
  50. Sulaiman, M., 2001, IIUM Journal of Economics and Management, 9, 115
  51. Ten Have, O., 1976, The History of Accountancy, trans. A. van Seventer
  52. Toraman, C., The eleventh World Congress of Accounting Historians
  53. Toraman, C., 2006, De Computis, 4, 129
  54. Toraman, C., The fifth Accounting History International Conference
  55. Yayla, H.E., The fifth Accounting History International Conference
  56. Yayla, H.E., paper presented at The nineteenth Accounting, Business and Financial History Conference
  57. Zaid, O., 1995, Financial Accounting in Islamic Society

Cited by

Sorted by citations

See all 117

Related

See all

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

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review