Table of contents
Accountability in the sacred context: The case of management, accounting and reporting of a Malaysian cash awqaf institution
Hairul Suhaimi Nahar, Hisham YaacobThe 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 LanisThe 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 TaktakThe 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 IsmailThe 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…
ISSN:
1759-0817Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Mohammad Hudaib
- Prof Roszaini Haniffa