A theoretical framework of analysis of accounting propensity in different religions

Askary, Saeed and Jackling, Beverley 2004, A theoretical framework of analysis of accounting propensity in different religions, in Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings, Nanyang Technological Univeristy, Nanyang Business School, Singapore, pp. 1-26.

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Title A theoretical framework of analysis of accounting propensity in different religions
Author(s) Askary, Saeed
Jackling, Beverley
Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (4th : 2004, Singapore)
Conference location Singapore
Conference dates 4-6 July 2004
Title of proceedings Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings
Editor(s) Parker, Lee
Low, Aik-Meng
Publication date 2004
Start page 1
End page 26
Publisher Nanyang Technological Univeristy, Nanyang Business School
Place of publication Singapore
Summary “Can accounting practices be analyzed in a religious system of beliefs framework?”- this paper discusses and develops a theoretical framework for answering the question based on Hofstede and Gray’s model and an analysis of accounting practices in an Islamic agenda. The paper has three purposes. First, it analyses Hofstede and Gray’s model of accounting practices derived from a cultural framework including authority, measurement, enforcement and disclosure. Then, it is argued that Hofstede’s cultural values drive to depict the Islamic societal values by referencing Holy books verses of Muslim; Koran. Third, the study utilizes the Islamic societal values by applying Gray’s model to develop a theory for determining Islamic accounting practices. The model developed here provides a reasonably sound explanation of how religion as one cultural factor affects accounting practices in different societies. In examining Islam as one of the influential religions in the world, the paper reasons that Islamic accounting configuration attends to statutory control in accounting authority, moderate in disclosure of financial information, uniformity in using accounting methods and principles, and optimism in regard to accounting measurements.
Language eng
Field of Research 150104 International Accounting
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2004, Nanyang Technological Univeristy
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005299

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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