Journal of Islamic Accounting and Business Research: Volume 2 Issue 2

Accountability in the sacred context: The case of management, accounting and reporting of a Malaysian cash awqaf institution

Hairul Suhaimi Nahar, Hisham Yaacob

The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and…

Determinants of corporate social responsibility disclosure: the case of Islamic banks

Sayd Farook, M. Kabir Hassan, Roman Lanis

The purpose of this paper is to develop and test a theoretical model of the determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of social…

The nature of smoothing returns practices: the case of Islamic banks

Neila Boulila Taktak

The purpose of this paper is to examine empirically the nature of smoothing returns practices in a sample of 79 Islamic banks across 19 countries during the period 2001‐2006.

Management accounting systems in Islamic and conventional financial institutions in Malaysia

Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman, Wan Khairuzzaman Wan Ismail

The purpose of this paper is to explore whether there is any difference in the management accounting systems (MAS) of conventional and Islamic Financial Institutions (IFIs) in…

Arab springtime: in search of Al-Adalah Al-Ijtima’iyyah Fil Islam[1]

Roszaini Haniffa, Mohammad Hudaib