بررسی حسابداری اسلامی (با تاکید بر اهداف، ویژگیها، استفاده کنندگان و اطلاعات اجتماعی و مذهبی محور)
محورهای موضوعی :
مدیریت صنعتی
Mohammad Nazaripour
1
,
Mohammad Seddgi Amiri
2
,
Dalir Naserabadi
3
1 - Assistant Professor of Accounting, University of Kurdistan, Sanandaj, Iran
2 - Faculty Member of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
3 - PhD student in accounting and lecturer at Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
تاریخ دریافت : 1394/08/21
تاریخ پذیرش : 1395/04/28
تاریخ انتشار : 1395/06/04
کلید واژه:
مذهب,
Accounting,
حسابداری,
مفاهیم اسلامی,
مفیدی تصمیمات و ذینفعان,
Islamic Concepts,
Decision Usefulness,
and beneficiaries,
Religion,
چکیده مقاله :
علی رغم وجود ارتباط بین حسابداری و مذهب، به اندازه کافی در ادبیات حسابداری سنتی به این ارتباط توجه نشده است. بطور سنتی نقش مذهب در شکل گیری و اجرای رفتارهای اخلاقی مانند صداقت، امانت داری و عدالت غیرقابل انکار است. در جامعه ای که چنین ارزشهایی نهادینه شده است، اعتماد در انجام فعالیتهای تجاری و امور مالی از جایگاه والایی برخوردار است. این پژوهش به سهم خود تلاش دارد تا نقش مذهب در تدوین و بکارگیری تئوری حسابداری را مورد توجه قرار دهد. بدین منظور تلاش می شود تا دیدگاه اعضای هیات علمی نسبت به حسابداری اسلامی مورد مطالعه و بررسی قرار گیرد. جامعه آماری این پژوهش اعضای هیات علمی استانهای تهران، همدان، کرمانشاه و کردستان که با مفاهیم اسلامی آشنا بودند، می باشد. با استفاده از جدول مورگان 44 نفر بعنوان حجم نمونه انتخاب شدند. داده های مورد نیاز از طریق پرسشنامه جمع آوری شد. در فرایند تجزیه و تحلیل داده ها از آزمونهای پایایی و نرمال بودن، آزمون کای-اسکور، آزمون یک نمونه ای t و آزمون علامت غیرپارامتریک استفاده شد. برای انجام این آزمونها از نرم افزار SPSS بهره گرفته شد. نتایج پژوهش نشان داد که الف- بین اهداف حسابداری اسلامی و اهداف حسابداری سنتی (مفیدی تصمیمات) فرق وجود دارد. ب- میزان اهمیت استفاده کنندگان از اطلاعات حسابداری در حسابداری اسلامی و حسابداری سنتی به یک میزان نبوده، بطوریکه در حسابداری اسلامی الزاما سهامداران مهمترین استفاده کنندگان اطلاعات حسابداری بحساب نمی آیند. و ج- می بایست در تهیه اطلاعات حسابداری به اطلاعات اجتماعی و مذهبی محور تاکید ویژه ای شود.
چکیده انگلیسی:
Despite the relationship between religion and accounting, in traditional accounting literature, this relationship has been considered not enough. Traditionally, religion has had a role in shaping and enforcing ethical behaviors such as truthfulness, honesty, and justice. A community in which such values are paramount may be marked by a high degree of trust in business dealings and financial affairs. This research attempts to consider the role of religion in developing and implementing accounting theory. With regard to this aim, it is tried to study the academicians' viewpoint toward Islamic accounting. The research population was the academicians from Tehran, Hamedan, Kermanshah and Kurdistan provinces who were familiar with Islamic concepts. Using Morgan’s table, 44 people were selected as sample size. The needed data was collected through questionnaire. In the process of data analysis, reliability and normality tests, chi-square test, one-sample t-test and non-parametric sign test were used. SPSS software was used to do these tests. The research findings showed that a) the objective of Islamic accounting is different from the objective of conventional accounting, which is decision usefulness. b) the level of importance of users of accounting information is different between Islamic accounting and conventional accounting, whereby in Islamic accounting the shareholder is not necessarily the most important user among the stakeholders. And c) Islamic accounting should emphasize social and religious oriented information.
منابع و مأخذ:
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Quran E Karim. (2008). Danesh Pablication, Four Edition.
AAOIFI, (1996), Accounting and Auditing Standards for Islamic Financial Institutions, Manama, Bahrain: Accounting and Auditing Organization for Islamic Financial Institutions.
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Ahmad, S.F., (1995). The ethical responsibility of business: Islamic principles and implications, Paper of the Seminar on Islamic Principles of Organizational Behavior. Virginia, USA.
Anwar, M. (1987). Islamic economic methodology. Paper of the conference on Islamic Economics. Washington, USA.
Al-Faruqi, I.R. (1982), Islamization of Knowledge.Virginia: The International Institute of Islamic Thought. Critical Perspectives on Accounting. 1(1): 5-30.
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Gambling, T and Karim, R.A.A. (1991). Business and Accounting Ethics in Islam. London: Mansell Publishing Ltd.
Hameed, S. (2000a). The need for Islamic Accounting: Perception of Its Objectives and Characteristics by Malaysia Accountants and Academics. Ph.D. Thesis. University of Dundee.
Hameed, S. (2001), Islamic accounting – accounting for the new illennium? Paper of the Asia pacific Conference1-Accounting in the New Millenium. Kota Bahru, Malaysia.
Haniffa, R. and Hudaib, M. (2001). A conceptual framework for Islamic accounting: The Shari’a paradigm. Paper of the International Conference on Accounting, Commerce and Finance: The Islamic Perspective. New Zealand.
Jamaliah Said, Erlane K. Ghani, Siti Noor Hayati Zawawi, Sharifah Norzehan Syed Yusof, (2012). Composite Performance Measurement for Zakat Organisations, British Journal of Economics, Finance and Management Sciences, 4(1), 50-59
Karim, R.A.A. (1995). The nature and rationale of a conceptual framework for financial reportring by Islamic banks. Accounting and Business Research. 25 (100): 285-300.
Khan, M.A. (1994). Accounting issues and concepts for Islamic Banking. Ins. Development of an Accounting System for Islamic Banking. London: The Institute of Islamic Banking and Insurance.
Mirza, M and Baydoun, N. (2000). Accounting policy in a riba free environment. Accounting, Commerce and Finance: The Islamic Perspective Journal. 4 (1): 30-40.
Rashid, S. (1987). Islamic economics: a historic-inductive approach. Paper of the Seminar on Islamic Economics. Washington, USA.
Smair Ahmad Abuzanid. (2009). Business Ethics in Islam: the Glaring Gap in Practice, International Journal of Islamic and Middle Eastern Financial management, vol. 2(4), 278-288.
Shihadeh, M.A. (1994). Accounting systems for Islamic banking – An insider’s perspective. Ins. Develeopment of an Accounting System for Islamic Banking. London: The Institute of Islamic Banking and Insurance, 41-46.
Sulaiman, M. (1997). Testing a Theory of Islamic Corporate Reporting: The Case of Malaysia. Ph.D. Thesis. University of Otago.
Yaya, Rizal. (2004). Would the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations Meet the Islamic Socio-Economic Objectives? Journal Akuntansi & Auditing Indonesia (JAAI), 8 (2), 141-163.
Zaid, Omar. Abdullah. (2004). Accounting Systems and recording Procedures in the Early Islamic State, Accounting Historians Journal, 31 (2), 149-170
_||_
Ibrahimzadeh Amoli, Hasan. (2011). Din v Din bavari, Islamic Research Academic, zamzam Hedayat Publication, Edittion Secand.
Quran E Karim. (2008). Danesh Pablication, Four Edition.
AAOIFI, (1996), Accounting and Auditing Standards for Islamic Financial Institutions, Manama, Bahrain: Accounting and Auditing Organization for Islamic Financial Institutions.
Abdelgader, A., E. (1994). Accounting postulates and principles from an Islamic perspective, Review of Islamic Economics. 3 (2): 1-18.
Adnan, M.A. and Gaffikin. (1997). The Shariah, Islamic banks and accounting concepts and practices. Proceedings of the International Conference 1: Accounting Commerce and Finance: The Islamic Perspective. Sydney, Australia.
Ahmad, S.F., (1995). The ethical responsibility of business: Islamic principles and implications, Paper of the Seminar on Islamic Principles of Organizational Behavior. Virginia, USA.
Anwar, M. (1987). Islamic economic methodology. Paper of the conference on Islamic Economics. Washington, USA.
Al-Faruqi, I.R. (1982), Islamization of Knowledge.Virginia: The International Institute of Islamic Thought. Critical Perspectives on Accounting. 1(1): 5-30.
Al-Faruqi, I.R. (1992), Al-Tawhid: It's Implications for Thought and Life, Herndon, Virginia: International Institute of Islamic Thought.
Gambling, T and Karim, R.A.A. (1991). Business and Accounting Ethics in Islam. London: Mansell Publishing Ltd.
Hameed, S. (2000a). The need for Islamic Accounting: Perception of Its Objectives and Characteristics by Malaysia Accountants and Academics. Ph.D. Thesis. University of Dundee.
Hameed, S. (2001), Islamic accounting – accounting for the new illennium? Paper of the Asia pacific Conference1-Accounting in the New Millenium. Kota Bahru, Malaysia.
Haniffa, R. and Hudaib, M. (2001). A conceptual framework for Islamic accounting: The Shari’a paradigm. Paper of the International Conference on Accounting, Commerce and Finance: The Islamic Perspective. New Zealand.
Jamaliah Said, Erlane K. Ghani, Siti Noor Hayati Zawawi, Sharifah Norzehan Syed Yusof, (2012). Composite Performance Measurement for Zakat Organisations, British Journal of Economics, Finance and Management Sciences, 4(1), 50-59
Karim, R.A.A. (1995). The nature and rationale of a conceptual framework for financial reportring by Islamic banks. Accounting and Business Research. 25 (100): 285-300.
Khan, M.A. (1994). Accounting issues and concepts for Islamic Banking. Ins. Development of an Accounting System for Islamic Banking. London: The Institute of Islamic Banking and Insurance.
Mirza, M and Baydoun, N. (2000). Accounting policy in a riba free environment. Accounting, Commerce and Finance: The Islamic Perspective Journal. 4 (1): 30-40.
Rashid, S. (1987). Islamic economics: a historic-inductive approach. Paper of the Seminar on Islamic Economics. Washington, USA.
Smair Ahmad Abuzanid. (2009). Business Ethics in Islam: the Glaring Gap in Practice, International Journal of Islamic and Middle Eastern Financial management, vol. 2(4), 278-288.
Shihadeh, M.A. (1994). Accounting systems for Islamic banking – An insider’s perspective. Ins. Develeopment of an Accounting System for Islamic Banking. London: The Institute of Islamic Banking and Insurance, 41-46.
Sulaiman, M. (1997). Testing a Theory of Islamic Corporate Reporting: The Case of Malaysia. Ph.D. Thesis. University of Otago.
Yaya, Rizal. (2004). Would the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations Meet the Islamic Socio-Economic Objectives? Journal Akuntansi & Auditing Indonesia (JAAI), 8 (2), 141-163.
Zaid, Omar. Abdullah. (2004). Accounting Systems and recording Procedures in the Early Islamic State, Accounting Historians Journal, 31 (2), 149-170
