Social Accounting Disclosure From The Islamic Perspective: A Case Of Islamic Banks
| dc.contributor.author | AHMAD ISSALIH, FAIROZ MHEMED | |
| dc.date.accessioned | 2016-06-09T07:01:24Z | |
| dc.date.available | 2016-06-09T07:01:24Z | |
| dc.date.issued | 2015-09 | |
| dc.description.abstract | The growth in Islamic social accounting disclosure research and interest in the last few years has been notable. Despite the desire to encourage this growth, there is risk that social accounting disclosure from an Islamic perspective may end up to be in fundamental conflict with Islamic Shariah instead of being directed by it. This is taken from the premise that Islamic social accounting disclosure research is frequently linked to its Western understanding counterpart without explicit examination of its implicit assumptions which have their roots in a capitalist Western worldview that contradicts with Shariah and its objectives (Maqasid). So far, the vast majority of researches have remained silent on this important issue. There has been no formal study that questioned the suitability of adopting Western understanding of social accounting disclosure from an Islamic perspective. This research has tried to fill this research gap by providing a critical argument on existing Western theories of social accounting disclosure in order to establish the need for Islamic vision of social accounting disclosure, and then continues to develop a theoretical framework for Islamic social accounting disclosure by using deductive and inductive reasoning. To verify the developed framework, all its components were structured in form of interview and questionnaire to be sent to Shariah experts and other scholars who are involved in Islamic business organizations to get their views about. The proposed framework then was tested on a representative sample of 93 Islamic banks using content analysis. The analysis reveals that social accounting disclosure as practised by Islamic banks to a great extent is unable to meet the objective of the developed framework, which is discharging accountability of these organisations towards achieving Maqasid al-Shariah. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/2085 | |
| dc.subject | Social Accounting Disclosure From The Islamic Perspective | en_US |
| dc.subject | A Case Of Islamic Banks | en_US |
| dc.title | Social Accounting Disclosure From The Islamic Perspective: A Case Of Islamic Banks | en_US |
| dc.type | Thesis | en_US |
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