“…In the field of Islamic accounting, the future work could be used for Financial Technology (Fintech) such as Regtech, InsureTech and asset management (Atif et al, 2021b;Khan and Rabbani, 2020;Rabbani et al, 2020) and big data (Sun et al, 2020) in Sharia governance of Islamic financial institutions. Fintech is the use of disruptive technology for the enhancement of financial services, and more research is needed to see the impact of these technologies in improving the accounting and Sharia governance practices (Khan et al, 2022;Rabbani et al, 2022Rabbani et al, , 2021aRabbani et al, , 2021bRabbani et al, , 2021c. Further research can also be conducted on accounting information technology to make accounting and Sharia governance more automated and transparent.…”