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Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries

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Purpose – This paper seeks to explore the reasons for the dominance of Western accounting and
neglect of Islamic accounting in Islamic countries, using Jordan as a case study.
Design/methodology/approach – The paper reports the results of a series of interviews, using a
semi-structured questionnaire, with senior members of the accounting regulatory regime in Jordan.
The interview data are supplemented by relevant secondary (documentary) data.
Findings – The paper concludes that economic dependency on developed Western nations and
their international agencies is the major factor determining accounting policy and practice in
Jordan.
Research limitations/implications – The main limitations of this study are the uncertainty
concerning the extent to which the respondents’ views are representative of accounting policy makers
in Jordan, and the inevitable degree of subjectivity involved in evaluating the relative impact of
economic dependency and other factors on accounting policy in Jordan.
Originality/value – The paper enhances understanding of the neglect of Islamic accounting in
Islamic countries and provides insights into the prospects for and barriers to wider adoption of Islamic
accounting in future.

Keywords Islamic accounting, Western accounting, Developing countries, Colonialism,Economic dependency, Jordan, Accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Islamic Accounting and Business Research

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Journal of Islamic Accounting and Business Research Vol. 3 No. 2, 2012 pp. 99-120

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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