Challenges Affecting the Principles of Accounting Science Based on Islamic Laws with an Innovative Approach
Subject Areas :leyla Torkiantabar 1 , samira kamali 2 * , Rasoul karami 3
1 -
2 - Department of Accounting, Arv.C., Islamic Azad University, Abadan, Iran
3 - Department of Accounting, Arv.C., Islamic Azad University, Abadan, Iran
Keywords: Accounting science, Islamic rulings, time value of money, measurement, Islamic leasing,
Abstract :
This study was conducted with the aim of gaining knowledge of the challenges affecting the principles of accounting science based on Islamic law with an innovative approach using a descriptive-survey method. The statistical population of the study includes professors of the Islamic Azad University, Khorramshahr Branch, as well as all experts and experts in the field of accounting. The sample size of the professors' community using the convenience sampling method is 8 people, and the sample size of the experts' community using the simple random sampling method is 12 people. In order to verify the identified factors, a questionnaire was distributed among employees and people working in the field of accounting. The sample size was obtained using the convenience sampling method equal to 120 people. To collect the data required for the study, a researcher-made questionnaire was used, including dimensions (incompatibility of international accounting principles with Islamic law, time value of money, measurement, Islamic lease) with a reliability coefficient of 0.852. Data analysis was performed using SPSS26 statistical software and also the AHP analytic hierarchy process. The results of this study showed that out of the 17 proposed items, 15 items were approved as challenges affecting the principles of accounting science based on Islamic rulings, and the variables of incompatibility of international accounting principles with Islamic rulings, time value of money, measurement, and Islamic leasing were identified as challenges affecting the principles of accounting science based on Islamic rulings.
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