e-journal
The two Ws of Islamic accounting research
Purpose – The purpose of this paper is to introduce the new journal and articles in the first issue.
Design/methodology/approach – The paper attempts to introduce the journal by answering the
two “W” questions – what is Islamic accounting and why Islamic accounting research is important. In
doing so, it indirectly highlights the need for a specialist journal like Journal of Islamic Accounting and
Business Research ( JIABR) and the potential research areas.
Findings – Islamic accounting research is still at the infancy stage compared to Islamic banking and
finance. One of the reasons is due to lack of exposure of research conducted in the area at international
level, ending up with only a few issues getting attention. Similarly, the lack of a platform where
researchers interested in the area could showcase the diverse range of research as well as network and
get support on their research hindered the progress of research in this area. Hence, JIABR could be the
leading journal in the area of Islamic accounting and business research if all papers related to it are
channeled in this specialist journal. In this way, researchers in the areas of accounting and business
would be more aware of the development and contemporary issues to take the research forward.
Originality/value – This paper is useful to new readers of the journal around the world who are
interested but have limited knowledge in the area, and also those who wish to submit to the journal, in
that it highlights some potential areas for research.
Keywords Islam, Accounting, Accounting research, Auditing, Corporate governance
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