THE INFLUENCE OF ISLAMIC LAW IN GOVERNMENTACCOUNTING IN ISLAMIC REPUBLIC OF IRAN

This paper explores the history of the Islamic Accounting Standards developed by theAccounting and Auditing Organization for Islamic Financial Institutions. Islamic concepts,which are suggestive of Islamic accounting, constitute a theoretical framework for this study. They argued that Islamic principles are related to accounting contents at the macro and micro societal levels, whether in external or internal accounting. Our endeavors here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications .Kamala et al. However, the dual nature of the concept of Islamic accounting - that is, the accountability of government to fellow people and to Allah (God) - may play a wider role in the development of need-based accounting practices in government accounting in Islam Republic of Iran. This research is first in its nature to comprehend the role of religion in the shaping the Government accounting practices in Iran. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Iran where constitutionally Islam is declared as a state religion

کلیدواژه ها:

Islam ، Religion ، Accounting ، Government ، Management Control