Islamic accounting research between 1982 and 2020: a hybrid review

Alshater, Muneer M.; Hassan, M. Kabir; Sarea, Adel; Samhan, Hussein Mohammad

doi:10.1108/jiabr-04-2021-0132

Cited by 16 publications

(9 citation statements)

References 55 publications

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“…Furthermore, the R Biblioshiny analysis tool is a widely used tool for conducting bibliometric studies and produces reliable results (Alshater et al, 2022). The bibliometric mapping was analyzed using R Biblioshiny The table above shows the main metadata information used as a research sample.…”

Section: Methodsmentioning

confidence: 99%

Biblioshiny-R Application to Map Islamic Audit Research

Maulida,

Kassim

2023

RIA

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This research uses a qualitative bibliometric analysis approach using Biblioshiny R software, with the aim of evaluating and investigating the development of literature related to Islamic auditing. This research data was obtained from scientific publications contained in the Scopus database during the period 1997-2023. The research results show that the main journal most active in publishing articles on Islamic auditing is Journal of Islamic Accounting and Business Research, reflecting the focus and contribution of the journal in developing literature on this topic. In particular, the most productive author in this context is Hussainey K, who has made a significant contribution in publishing articles on Islamic audits indexed in Scopus. Keyword analysis shows that “Islamic Banks” emerged as the most frequently appearing keyword related to sharia audit, highlighting the importance of sharia audit in the context of Islamic banking and financial institutions. This research also finds 5 (five) clusters of Islamic audit studies.

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Section: Methodsmentioning

confidence: 99%

Biblioshiny-R Application to Map Islamic Audit Research

Maulida,

Kassim

2023

RIA

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“…Penelitian tentang wakaf termasuk dalam tiga kelompok yaitu penelitian tentang dasar-dasar wakaf, penelitian tentang uang wakaf, dan penelitian tentang berbagai manfaat wakaf dalam keuangan sosial Islam (Uluyol et al, 2021). Hasil penelitian menunjukkan empat tema penting penelitian wakaf yaitu wakaf uang untuk pembangunan berkelanjutan, implikasi akuntabilitas Islam terhadap wakaf, keuangan sosial Islam melalui Wakaf, dan tata kelola yang baik untuk wakaf Islam (Alshater et al, 2022).…”

Section: Pendahuluanunclassified

Faktor yang Mempengaruhi Keputusan Wakaf : Systematic Literature Review

Setiawan,

Wahyudin

2023

JIEI

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This study examines the key factors that determine waqf decisions. The author performed a thorough examination of 21 publications released between 2019 and 2023, which were indexed by Scopus and sinta.kemdikbud.go.id. The objective of this analysis is to discern the factors that influence waqf decisions in the current body of literature. Prior to completing an extensive examination of the literature review to provide evidence for future research, data is gathered, examined, and assessed. Research findings indicate that multiple elements have been found to exert influence on waqf decisions. The factors encompassed in this list are age, education level, religiosity, attitudes, subjective norms, knowledge, understanding, income, performance expectations, business expectations, crowdfunding platform facilities, social incentives, experience, trust in waqf organisations, and waqif views. The decision was not influenced by the following factors: knowledge, employment, education, information medium, distance to the location of the waqf institution, faith in the waqf institution, fundraising approach, and social influence. Subsequent research endeavours should focus on investigating the determinants that impact waqf in order to enhance the level of waqf acceptability. This study has the potential to have substantial social ramifications for multiple parties engaged in waqf, including waqf institutions, waqifs, and waqf recipients.

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“…In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for IFIs, Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students to learn more of Islamic accounting (Abdul Rahman, 2010;Alshater et al, 2022).…”

Section: Conclusion and Recommendationsmentioning

confidence: 99%

“…Admittedly, just as the higher institutions in Nigeria are lagging in manning Islamic accounting and finance courses, so also researchers, academics and practitioners in conducting researches in such area (Alshater et al , 2022). This is an argument that is also stressed by Umar et al (2021).…”

Section: Introductionmentioning

confidence: 99%

Awareness and knowledge of Islamic accounting system among accounting students in the Nigerian universities

Kibiya

Usman

Kurfi

et al. 2022

JIABR

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Purpose This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting. Design/methodology/approach The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics. Findings The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum. Research limitations/implications This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented. Practical implications Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting. Social implications Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria. Originality/value This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.

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Islamic accounting research between 1982 and 2020: a hybrid review

Cited by 16 publications

References 55 publications

Biblioshiny-R Application to Map Islamic Audit Research

Biblioshiny-R Application to Map Islamic Audit Research

Faktor yang Mempengaruhi Keputusan Wakaf : Systematic Literature Review

Awareness and knowledge of Islamic accounting system among accounting students in the Nigerian universities

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