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This post contain indexes of Islamic Accounting notes credited from various reference as a notes for Accounting Theory subject.

Title :
OBJECTIVES AND CHARACTERISTICS OF ISLAMIC ACCOUNTING
Perceptions of Muslim Accounting Academicians by Rizal Yaya (Muhammadiyah University of Yogyakarta – Indonesia) and Shahul Hameed bin Mohd. Ibrahim (International Islamic University Malaysia)

This research, aims to extend previous research by exploring the consensus among Indonesian Muslim accounting academicians in Yogyakarta on the objectives and characteristics of Islamic accounting. Based on the statistical tests applied in this research, it is found that the Muslim accounting academicians in Yogyakarta have a strong consensus on some principles which can be used later as a basis for developing Islamic accounting.

Title:
(Powerpoint) THE DIFFERENCES OF CONVENTIONAL AND ISLAMIC ACCOUNTING by Prof. Sofyan S. Harahap.
Trisakti University, Indonesia

Title:
ISLAMIC ACCOUNTING – A PRIMER, by Dr. Shahul Hameed bin Mohamed Ibrahim
Research Paper by Dr. Shahul Hameed bin Mohamed Ibrahim, PhD, M.A., CA (M), FCCA
Assistant Professor and Head, Department of Accounting, Kulliyah of Economics and Management Sciences, International Islamic University Malaysia

Title:
Were Islamic records precursors to accounting books based on the Italian method? A comment / A response by Omar Abdullah Zaid
Abstract: Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid’s paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.

>>This is a very long article and I will post it here as soon as possible.