e-journal

Adoption of AAOIFI accounting standards by Islamic banks of Bahrain

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Purpose – The objective of this paper is to determine the level of compliance with Accounting and
Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic
banks of Bahrain.
Design/methodology/approach – The paper is based on diffusion of innovation theory whereby
the perceived relative advantage, compatibility, complexity, trialability and observability factors are
expected to influence the level of compliance with AAOIFI accounting standards.
Findings – The findings indicate that Islamic banks of Bahrain are in full convergence with AAOIFI
accounting standards.
Research limitations/implications – This research, just like many other studies, faces data
limitations. Sample sizeemployed for this study contains only the accountants in Islamic banks of Bahrain.
Originality/value – The results of this paper are expected to serve as a guide to the regulatory
bodies and the setter of accounting standards for Islamic financial institutions (IFIs).

Keywords Accounting,AAOIFI accounting standards, Islamic accounting, Islamic financial institutions

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Financial Reporting and Accounting

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 131-142

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

Lampiran Berkas

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