Islamic accounting research for upcoming research agenda

IF 2.5 Q2 BUSINESS, FINANCE
Meiryani Meiryani
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引用次数: 0

Abstract

Purpose

This study aims to offer quantitative data on the expansion of Islamic accounting literature. The analysis concentrated on publishing patterns, nations that conduct Islamic accounting research, prominent contributors, leading writers, highly productive nations, keywords and papers with the greatest citations.

Design/methodology/approach

The author describes the field’s development and structure, including co-citation, co-authorship and bibliographical coupling, using a bibliometric approach combined with content analysis. The author discovers that Malaysia is the most pertinent nation, Universiti Sains Islam Malaysia is the most pertinent university and the most pertinent journal is the Journal of Islamic Accounting and Business Research.

Findings

The author stresses the importance of critically assessing such approaches as more research looks into the possible contribution of Islamic banks to the provision of Shari’ah-compliant microfinance to rural small and medium enterprises. Finally, all business models are changing paradigms as a result of Industry 4.0. information and communication technology advancements might increase the adoption of Islamic accounting. Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

Originality/value

Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The study’s consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

即将列入研究议程的伊斯兰会计研究
目的本研究旨在提供有关伊斯兰会计文献发展的定量数据。分析集中于出版模式、开展伊斯兰会计研究的国家、杰出贡献者、主要作者、高产国家、关键词和被引用次数最多的论文。 设计/方法/手段 作者采用文献计量学方法结合内容分析,描述了该领域的发展和结构,包括共同引用、共同作者和书目耦合。作者发现,马来西亚是最相关的国家,马来西亚伊斯兰大学是最相关的大学,而最相关的期刊是《伊斯兰会计与商业研究期刊》。研究结果作者强调了批判性评估这些方法的重要性,因为更多的研究都在探讨伊斯兰银行在为农村中小型企业提供符合伊斯兰教法的小额信贷方面可能做出的贡献。最后,由于工业 4.0 的出现,所有商业模式都在发生变化。信息和通信技术的进步可能会促进伊斯兰会计的采用。未来的研究可以在金融技术(fintech)的基础上创建符合伊斯兰教法的伊斯兰会计模式,以造福于那些很少有机会通过传统金融渠道获得会计和融资服务的贫困企业主。今后的研究可以在金融技术(fintech)的基础上创建符合伊斯兰教教法的伊斯兰会计模式,以惠及那些很少有机会通过传统金融渠道进行会计和融资的弱势企业主。本研究对监管改革的必要性进行了思考,以提高伊斯兰会计作为经济转型工具的实际可行性,这对政策制定者也会有所帮助。
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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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