マレーシアにおけるイスラム銀行および会計制度

概要

論文の詳細を見る
Culture is often cited as a significant environment factor that would possibly affect accounting system and practices. Religion has been identified as one of the elements in the cultural environment that may impact accounting practice. The rise and the growing importance of the Islamic Banking System in the global economy is considered as part of the current Islamic revival. In Malaysia, Islamic banking (Bank Islam Malaysia) made its debut in 1983. This paper describes the current initiatives undertaken in Malaysia to develop a coherent framework for development of Islamic Accounting Standards.
名古屋産業大学の論文
2007-03-16