Accounting measurement in the religious perspective : conservatism or optimism

Askary, Saeed 2006, Accounting measurement in the religious perspective : conservatism or optimism, in IPA 2006 Conference papers, IPA, Cardiff, Wales, pp. 1-11.

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Title Accounting measurement in the religious perspective : conservatism or optimism
Author(s) Askary, Saeed
Conference name IPA Conference (8th : 2006 : Cardiff, Wales)
Conference location Cardiff, Wales
Conference dates 10-12 July 2006
Title of proceedings IPA 2006 Conference papers
Editor(s) Ezzamel, Mahmoud
Robson, Keith
Walker, Stephen
Publication date 2006
Conference series IPA Conference
Start page 1
End page 11
Publisher IPA
Place of publication Cardiff, Wales
Keyword(s) accounting measurements
exit price
historical cost accounting
Summary This paper concerns about accounting measurements from the socio cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint from the Western conservative historical cost. This study theoretically proves that Islamic compliance accounting measurement conforms to the exit price method which is different from the Western complaisance accounting measurement.
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category E1 Full written paper - refereed
Copyright notice ©Cardiff University
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Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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