The Conceptual Framework of Islamic Accounting

Abstract: The present study has been conducted to serve the objectives pursued by the conceptual framework of Islamic accounting based on Quran, which is in line with Sharia emphasizing ordinances and laws originating from Quran such as justice, kindness, ethics, contracts and Zakat. Furthermore, it challenges the economy developed by cruelty, hoarding, usury, and destruction of social and moral principles. Finally, it should be noted that traditional accounting plays a helpful and reasonable role for corporate accountants and auditors.

کلیدواژه ها:

Accounting ، Islam ، Quran