Um die anderen Arten von Veröffentlichungen zu diesem Thema anzuzeigen, folgen Sie diesem Link: Accounting in Islamic countries.
Dissertationen zum Thema „Accounting in Islamic countries“
Geben Sie eine Quelle nach APA, MLA, Chicago, Harvard und anderen Zitierweisen an
Machen Sie sich mit Top-50 Dissertationen für die Forschung zum Thema "Accounting in Islamic countries" bekannt.
Neben jedem Werk im Literaturverzeichnis ist die Option "Zur Bibliographie hinzufügen" verfügbar. Nutzen Sie sie, wird Ihre bibliographische Angabe des gewählten Werkes nach der nötigen Zitierweise (APA, MLA, Harvard, Chicago, Vancouver usw.) automatisch gestaltet.
Sie können auch den vollen Text der wissenschaftlichen Publikation im PDF-Format herunterladen und eine Online-Annotation der Arbeit lesen, wenn die relevanten Parameter in den Metadaten verfügbar sind.
Sehen Sie die Dissertationen für verschiedene Spezialgebieten durch und erstellen Sie Ihre Bibliographie auf korrekte Weise.
1
Al-Tarawneh, Ghada Awad. "The dominance of Western accounting and the prospect for Islamic accounting in Islamic countries : case study Jordan." Thesis, University of Buckingham, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.544124.
Der volle Inhalt der QuelleAnnotation:
This study is concerned with explaining the reality underlying the dominance of a western accounting approach in Islamic states, and in particular, the case of Jordan. This study has been motivated by the fact that Muslim society has its own cultural and socio-economic values, which renders the economic and financial information needed to be different from the information needed by, for example, capitalist and secular societies. Considering the relevant literature, including that concerned with Islamic accounting and economy, the researcher found that: 1 A Muslim society does need its own accounting system that suits the ideology and values of Muslims and assists them to meet their religious obligations (Hameed, 2001). 2 Western accounting has been criticised by different scholars as being unsuitable and irrelevant for developing nations (Briston, 1978 and 1984; Hove, 1982 and 1986; Samuels and Oliga, 1982, Wallace, 1990) as it reflects the objectives and socio-economic environmental values of developed nations. Accordingly, the current researcher has attempted to gain a deeper understanding of and explanation for those factors or mechanisms that determined accounting policy in Jordan, through examining the current situation from a critical point of view, employing dependency theory and the neocolonialism concept as the research theoretical framework. This framework has been used to achieve two goals. Firstly, to examine its suitability and applicability to explain the research phenomenon, which in tum might contribute to clarifying this phenomenon by exposing the structures and mechanisms underlying the accounting policy in Jordan, and this is the second objective. Also, this study tried to explore the prospects for/barriers to changing the situation to inform future action research. This research employs a qualitative case study approach based on a critical realist methodology. The selected case studies consist of all institutions that influence accounting practices and regulations in Jordan either directly (JSC, CBJ, etc), or indirectly, such as the governmental institutions that influence the economic and financial policy of Jordan which in tum influences its accounting policy. After finishing the qualitative analysis process, using Nvivo 7 software, this study has concluded that: 1. Dependency/ neocolonialism (critical research) has offered much richer insights into, and a much better understanding of the phenomenon (the dominance of capitalist accounting in a developing Islamic country, and in particular the case of Jordan) rather than other possible explanations such as normative isomorphism and rational choice theory. 2. Accounting policy in Jordan has been determined in conformity with dependency and neocolonialist structures and mechanisms. In almost all cases, the external pressures, such as international aid, Jordan's relationship with imperialist countries, Jordan's integration into the global economy, etc, have been too great, and western influences have dominated accounting regulation and practice and in academia. 3. There was an enthusiasm among the greater part of the interviewees to modify the current accounting policy. On the other hand, this result has provided an initial contribution to the dependency theory/neocolonialism concept, which might contribute to the enhancement of the theoretical framework employed. This thesis concludes with some practical implications of this study, as well as recommendations for future research.
2
Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business, and School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.
Der volle Inhalt der QuelleAnnotation:
This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presented<br>Doctor of Philosophy (PhD)
3
Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.
Der volle Inhalt der QuelleAnnotation:
This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.
4
Al-Utaibi, Abdullah T. M. "Towards a unified system of Zakat accounting : the case of the GCC countries." Thesis, Cardiff University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324966.
Der volle Inhalt der Quelle
5
Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." Thesis, View thesis View thesis, 2001. http://handle.uws.edu.au:8081/1959.7/827.
Der volle Inhalt der QuelleAnnotation:
This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presented
6
El, Khatib Ahmed Sameer. "Determinantes e consequências da responsabilidade social corporativa em bancos islâmicos do Conselho de Cooperação do Golfo." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21590.
Der volle Inhalt der QuelleAnnotation:
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-21T08:56:51Z
No. of bitstreams: 1
Ahmed Sameer El Khatib.pdf: 2940643 bytes, checksum: 15393ff70b8d636d9937d1b29dc54640 (MD5)<br>Made available in DSpace on 2018-11-21T08:56:52Z (GMT). No. of bitstreams: 1
Ahmed Sameer El Khatib.pdf: 2940643 bytes, checksum: 15393ff70b8d636d9937d1b29dc54640 (MD5)
Previous issue date: 2018-09-20<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>The main purpose of this thesis was to analyze the dissemination of Corporate Social Responsibility (CSR) and to examine its determinants and consequences for the Islamic banks of the Gulf Cooperation Council (GCC). In the fulfillment of the research objectives, 40 Islamic banks from the countries that make up the GCC were analyzed during the period from 2013 to 2017, which involved 200 observations to each group. With regard to CSR, an index was constructed to measure the level of disclosure in Islamic banks and conventional banks, based on 11 dimensions recommended by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI) No. 7 published in 2010 (1985), Ismail (1986), and Dusuki (2008), were used in the literature on the dissemination of CSR. Statistical analysis included econometric regressions using the Ordinary Least Squares (OLS) method to examine the determinants and consequences of CSR disclosure in the sample selection of banks. The results indicated a level of disclosure of Islamic RSC of 41.05%, higher than the level of its conventional peers in the region that reached a mark of 30.65%. Using Corporate Governance (CG) mechanisms to measure the determinants of CSR disclosure, the survey found a positive and significant association between the disclosure of CSR and the size of the Board of Directors of the Islamic banks studied. Thus, evidence is provided that stronger corporate governance is associated with a higher level of CSR disclosure. Another result found was the significantly negative relationship of the CEO's Duality (CEOD) and the Audit Committee Size (ACS) with the disclosure of CSR. However, the results did not show a significant association between disclosure of CSR and other variables of corporate governance. To examine the economic consequences of CSR disclosure in Islamic and conventional banks, the study used two different proxies (Market to Book Value and Tobin's Q) to measure the value of the firm. The study found no significant relationship between the proxies analyzed. It is suggested that there is a strong need to improve the current CSR disclosure practice, especially in the Islamic banks of the GCC, imposing additional restrictions on the characteristics of the Board of Directors. The results corroborate the global debate on the need for corporate governance reform, providing insights into the role-played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices and opens up fertile ground for studies involving the influence of religious roots on practices<br>O objetivo desta tese foi analisar a divulgação da Responsabilidade Social Corporativa (RSC) e examinar seus determinantes e consequências entre os bancos islâmicos do Conselho de Cooperação do Golfo (CCG). No cumprimento dos objetivos da pesquisa, foram analisados 40 bancos islâmicos e 40 bancos convencionais dos países que compõem o CCG, durante o período de 2013 a 2017, o que envolveu 200 observações em cada grupo. No tocante à RSC, foi construído um índice para mensurar o nível de sua divulgação em bancos islâmicos e em bancos convencionais, com base em 11 dimensões recomendadas pela norma nº 7 do Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), publicada em 2010. Com relação aos determinantes da divulgação, foram construídas hipóteses, com base nas lacunas identificadas na literatura precedente, nas Teorias de divulgação existentes e nos Modelos Islâmicos de divulgação da RSC: Modelos de Chapra (1985), Ismail (1986) e Dusuki (2008). A análise estatística compreendeu regressões econométricas utilizando o método dos Mínimos Quadrados Ordinários (MQO), para examinar os determinantes e as consequências da divulgação de RSC na seleção amostral dos bancos. Os resultados indicaram um nível de divulgação da RSC Islâmica de 41,05%, maior do que o nível de seus pares convencionais da região que alcançaram um índice de 30,65%. Usando mecanismos de Governança Corporativa (GC), para mensurar os determinantes da divulgação de RSC, a pesquisa encontrou uma associação positiva e significativa entre a divulgação da RSC e o tamanho do Conselho de Administração (CA) dos bancos islâmicos estudados. Com isso, são fornecidas evidências de que uma Governança Corporativa mais forte está associada a um nível mais alto de divulgação de RSC. Outro resultado encontrado foi o relacionamento significativamente negativo da Dualidade do CEO (DCEO) e do Tamanho do Comitê de Auditoria (TCTA) com a divulgação da RSC. No entanto, os resultados não mostraram associação significativa entre divulgação da RSC e outras variáveis de governança corporativa. Para examinar as consequências econômicas da divulgação da RSC nos bancos islâmicos e convencionais, o estudo usou duas proxies diferentes (Market to Book Value e o Q de Tobin) para mensurar o valor da empresa. O estudo não encontrou nenhuma relação significativa entre as proxies analisadas. Sugere-se que há forte necessidade de melhorar a atual prática de divulgação da RSC, especialmente nos bancos islâmicos do CCG, impondo restrições adicionais às características do Conselho de Administração. Os resultados corroboram com o debate global sobre a necessidade de reforma da governança corporativa, fornecendo insights sobre o papel desempenhado pelos mecanismos de governança corporativa no incentivo e aprimoramento das práticas de divulgação da RSC e abre campo fértil para estudos envolvendo a influência das raízes religiosas nas práticas de RSC
7
Wardiwiyono, Sartini. "Islamic corporate social responsibility disclosure in Organization of Islamic Cooperation countries." Thesis, University of Huddersfield, 2017. http://eprints.hud.ac.uk/id/eprint/34138/.
Der volle Inhalt der QuelleAnnotation:
As Islam does not recognize the separation between sacred and secular matters, it requires all economics activities to be carried out in accordance to shariah. As a result, the need for shariah approved companies (SACs) becomes undeniable. Similar to the Western setting, Islamic CSR disclosure has also become an important issue for SACs. Nevertheless, studies on Islamic CSR disclosure are limited. Most of the prior studies focus on CSR disclosure by Islamic financial institution. They also tend to utilize the concept of CSR disclosure from the West, leading to the need for understanding CSR and its disclosure from an Islamic perspective. The aim of this study is to investigate Islamic corporate social responsibility disclosure by SACs in Organization Islamic Cooperation (OIC) countries. Particularly, it is intended to achieve four specific objectives: firstly, to develop an Islamic CSR disclosure instrument that can measure the level of Islamic CSR disclosure; secondly, to document the content and level of Islamic CSR disclosure in the sample of OIC countries; thirdly, to identify the differences in Islamic CSR disclosure across OIC countries; and fourthly, to determine factors influencing Islamic CSR disclosure level in OIC countries. This study applied deductive reasoning based on the concept of tawhid and maqasid ashshari’ah as well as current literature on CSR disclosure to develop Islamic CSR disclosure instrument. Then, the instrument was used as a benchmark for documenting the content and level of Islamic CSR disclosure in annual reports of SACs through content analysis. A total of 90 SACs from Indonesia, Malaysia, and Pakistan were selected as the sample of the study. Next, qualitative comparison analysis was applied to identify the differences in the content of Islamic CSR disclosure across OIC countries. Additionally, quantitative comparison using analysis of variance (ANOVA) and Kruskall Wallis test were also applied to identify whether there was any difference in the level of Islamic CSR disclosure across countries. Lastly, this study performed regression analyses to test six hypotheses formulated based on prior studies and the existing theories. In turn, the findings of the analyses were used to identify the determinants of Islamic CSR disclosure level in the sample of OIC countries. The empirical investigation observed several findings. Firstly, the results of the content analysis show that SACs in the sample countries disclosed 34% of the benchmark, on average. Employee category was considered as the most disclosed category followed by shareholder, community, environment, customer, government, debtor, supplier and other business partners. Secondly, there were noticeable differences in Islamic CSR disclosure by SACs from Indonesia, Malaysia, and Pakistan. In general, Indonesian SACs tended to focus their disclosure on social and environmental issues, whereas Malaysian SACs tended to focus on economical issues. For Pakistani SACs, their disclosure was more religious. Thirdly, the regression analyses found state-ownership, company size, and country variable as significant variables in determining Islamic CSR disclosure. In more specific analyses conducted by category, the results provided evidence for state-ownership, company size, country, profitability, industry sensitivity and media exposure as significant determinants of Islamic CSR disclosure level. All regression models observed in this study can be considered good as the values of adjusted R2 ranged from 37% to 59%. This study may have contribution for knowledge, methodological, theoretical and practical. In term of knowledge contribution, this study introduces the notion of dual responsibilities, Islamic CSR pyramid and Islamic CSR disclosure instrument. For methodological contribution, this study offers three different measurements to gauge the quality of Islamic CSR disclosure, which are quantitative index, comprehensiveness index, and Islamic index. With regard to the theoretical contribution, this study may provide an opportunity to understand CSR disclosure in a well-defined and different cultural that happens to be driven by religion. Additionally, it provides an initial conclusion that CSR from the West has a potential to bridge Islamic accounting and accounting from the mainstream theory. Lastly, the practical contribution of this study is that it may help Islamic capital market regulator in enhancing the screening process of SACs. Additionally, it may guide manager and business practitioners how to operate their business in accordance to shari’ah if they want to remain acceptable in Islamic countries or Muslim majority countries.
8
Kailani, Osaid. "Ruling of al-gharāmah (the fine) as ta'zīr punishment (discretionary punishment) in comparative Islāmic jurisprudence." Thesis, University of Wales Trinity Saint David, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683261.
Der volle Inhalt der Quelle
9
Eraikat, Abdul K. "Education in the Arab-Islamic world." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2008. https://ro.ecu.edu.au/theses/243.
Der volle Inhalt der QuelleAnnotation:
Education in the Arab countries is discussed in the light of ongoing international educational reform. It is argued that education in the Arab/Muslim world faces serious problems. Educational reform cannot be achieved in isolation; it has to be part of a full scale reform that tackles social, economic and cultural issues. It is contended that cultural values, economic, social and political factors in the Arab/Muslim societies have contributed a great deal to the backwardness of education within Arab/Muslim societies. Questions such as whether Arabs/ Muslims could cope with the new trends in education, and whether they would be able to respond to the new ICT revolution and globalisation are addressed. It is also argued that Arabs/Muslims respond to globalisation and ICT in different ways each according to their perspective. This paper explores in detail the factors that shape education in the Arab world. It also attempts to shed light on relations between Arabs/Muslims and the West, considering how they have understood or misunderstood each other throughout the course of history. It is argued here that globalisation has been understood as Westernisation in the Arab/Islamic world due to a long history of mistrust and misunderstanding between the two. However, before undertaking this exploration, a brief summary of the historical background of Arabs I Muslims is provided.
10
Rabooy, M. E. M. S. "Islamic banking in theory and practice." Thesis, University of Exeter, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234185.
Der volle Inhalt der Quelle
11
Aldosari, Bader. "Are Islamic banks more resilient to financial crises? : a critical analysis of Islamic and conventional banks, with particular reference to Saudi Arabia." Thesis, University of Sussex, 2018. http://sro.sussex.ac.uk/id/eprint/80724/.
Der volle Inhalt der QuelleAnnotation:
This study seeks to determine whether the regulatory basis and operational structure of the Islamic financial model position it as the front-runner in terms of sustainability and resilience to financial crises. A critical review of the extant literature reveals that Islamic banks have performed better than conventional banks during economic shocks because Islamic banks are less exposed to risks. However, this study maps the profile of financial institutions that are generally resilient to financial crises, and notes that Islamic banks do not match this profile. Nonetheless, an assessment of the risk management strategies of Islamic banks reveals that they are in fact less likely to trigger instability when using profit-loss sharing schemes. The study utilises existing statistical data as part of the inter-disciplinary understanding of the effects of financial crises. The data is derived from various surveys and reports that chart overall performance considering the stressful financial environment of 2007-09 and beyond. This is complemented with original qualitative data that has been collected through surveys that identify the perceptions of key stakeholders in the banking sector on the resilience of their respective banking systems and how those systems could ultimately be improved. The traditional tripartite analysis of knowledge is adopted. The analysis at a generic level reveals that banks using the profit-loss sharing schemes match the profile of institutions that are generally more resilient to financial crises. The analysis at the level of the State reveals that where Islamic banks are accommodated within the same regulatory framework as conventional banks, the former are more resistant to financial shock. Lastly, the analysis at the level of individual banks reveals that the stress testing frameworks of the conventional banks may be rated as less effective than those of Islamic banks.
12
Mohd, Zain Noor. "The relationship between accounting and governance in Islamic charities." Thesis, University of Southampton, 2011. https://eprints.soton.ac.uk/351330/.
Der volle Inhalt der Quelle
13
Abootalebi, Ali Reza. "The prospects of democratization in developing countries: The importance of state-society relationships, 1970-1988." Diss., The University of Arizona, 1993. http://hdl.handle.net/10150/186148.
Der volle Inhalt der QuelleAnnotation:
This study explores the prospects for the emergence of democratic regimes in developing countries in general and in Muslim countries in particular. This question has both intellectual and policy relevance for the 1990s and beyond. The optimistic view about the future of democracy has been challenged by Samuel Huntington who sees the status of democracy in the world in 1984 as not very different from what it was about ten years earlier. Huntington further claims that among the Islamic countries, "particularly those in the Middles East, the prospects for democratic development seem low." Huntington attributes this to the recent Islamic revivalism, particularly Shi'ah fundamentalism, and the poverty of many of the Muslim countries. This study will test and reject the thesis that Islam is directly responsible for the absence of democracy in the Muslim countries. A model to measure the society-state power index is proposed, with a control for Islam, to observe whether Islam plays a neutral role in the process of democratization or it is a force hindering the inauguration of democracy in Muslim countries. Support for a structural explanation of democratization is found. The failure by the developing countries to inaugurate democracy is due to the uneven distribution of socioeconomic and political power resources. The cultural explanations, e.g. the role of religion, are thus rejected. A total of 87 countries are included in a cross national regression analysis, consisting of 31 Muslim countries, 17 newly inaugurated democracies, and 39 other developing countries. The period under investigation covers 1970 through 1988. This study also has implications for the U.S. and other developed Western countries that are concerned with the persistence of authoritarianism in the developing countries. Some policy proposals are offered as to help establish democracy in developing countries.
14
Kostrzebski, Edward W. "The shadow of Muhammed : developing a charismatic leadership model for the Islamic world." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FKostrzebski.pdf.
Der volle Inhalt der Quelle
15
Lopushok, Jennifer N. C. "Unsought protection Byzantine Christians under Islamic law /." Theological Research Exchange Network (TREN), 2008. http://www.tren.com/search.cfm?p015-0475.
Der volle Inhalt der Quelle
16
Al-Othman, Waleed. "The Islamic discourse of dialogue of civilisations : the experience of Islamic elites in the Gulf Cooperation Council countries." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=232375.
Der volle Inhalt der Quelle
17
Hj, Besar Mohd Hairul Azrin. "Exploring the governance of Takaful (Islamic insurance) in Brunei." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/7810/.
Der volle Inhalt der QuelleAnnotation:
The prohibition of insurance as specified in the conventional business model has led to Takaful being established for the Muslim community to fulfil their accountability/obligations towards Allah. The absent of a contract in Takaful, a replacement of the conventional sale contract in insurance has resulted in the emergence of Muamalah contracts as a basis for contractual structures and this bear the minimum acceptable requirement of Shariah. The attainability of such contractual structures to be used in Takaful had been unstable in the sense that it needs various reviews, and this has occurred precisely because it has been laden with both Shariah compliance and operational issues detaching the contracts from its original Shariah and economic substances. This research explores how the governance of Takaful in Brunei considered and adapted unstable contractual structure for Takaful operation inciting the divergence from the fundamental principles of Shariah. The main objective of the research is to explore the governance of Takaful in Brunei. The research seeks to identify and analyse the factors that influence the adaption of the Takaful contractual structure, examine the logics behind the current governance framework, and investigate the disclosure of information and financial reporting of Takaful. It utilizes the interpretive approach and this is supported by qualitative research methods in the form of interviews, participant observation and document review. The thesis also uncovers the causal factors of the necessity to adapt unstable contractual structure, and this in turn raises the concern of how Takaful is governed. In this work neo institutional theory of institutional isomorphism is used to identify these factors and the manner in which they influence the adaption process. In addition, the logical reference exhilarating the governance framework of Takaful is examined through the lens of institutional logic theory to understand why it has not been possible to alleviate concerns surrounding the adaption of the contractual structure. The analysis also extends to unravel the core logics of governance driving Takaful disclosure and financial reporting. Empirical findings show that the Brunei government has been the main driving factor in terms of adapting the current contractual structure during the initial creation of Takaful in Brunei. Ironically conventional insurance has been used to define the boundaries for structuring the contractual model for Takaful to replace conventional insurance model. Other factors at the macro (e.g. government influence), meso (e.g. the industry) and micro (e.g. between the companies and within each company) levels have also influenced the current contractual structure through the main three forces: coercive (e.g. government enforcement), normative (e.g. Legal Framework) and mimetic (e.g. following other Takaful operators). Decoupling the substance of the contract and actually implementing it is masked by the Shariah governance responsible for approving the individual contracts without evaluating the whole business structure from the Shariah perspective. The business and Shariah logics are the main dominance of Takaful governance frame of reference. Separation between these two logics served as sustainable force for its ability to reflect the compliance status desired by the industry. This creates trust in governance and an environment of adhering to Shariah in good faith. Disclosure and financial reporting decisions are driven by the regulatory, market and Shariah logics, where the regulatory logic dominates the mandatory disclosures. Finally, in evaluating these factors that influence the governance of Takaful in Brunei the thesis offers options of how to improve the contractual structure and addressing concerns thereof.
18
Eliferova, Irina Dmitrievna. "Democratic values and Muslim countries prospects of cooperation /." Diss., Online access via UMI:, 2008.
Den vollen Inhalt der Quelle finden
19
Maali, Bassam. "Financial accounting and reporting in Islamic banks : the case of Jordan." Thesis, University of Southampton, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.412271.
Der volle Inhalt der Quelle
20
Rahman, Abdul Rahim Abdul. "An interpretative inquiry into accounting practices in Islamic organisations in Malaysia." Thesis, University of Southampton, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264996.
Der volle Inhalt der Quelle
21
Ahmad, Imad Yousif. "Inflation accounting in developing countries : the case of Iraq." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3765.
Der volle Inhalt der QuelleAnnotation:
This study is concerned with how to account for inflation, in financial reports within the industrial sector. The study aims to recommend an inflation accounting approach which will provide government and managements with information required for decision-making and control. Iraq has been chosen as an example for Arab countries to find out how management reacts to changes in price level in companies' accounts. In order to achieve this object, a field study has been conducted to discover whether inflation accounting systems are well known and used in Iraqi companies. Moreover, the study examines and assesses the different accounting measurements which have been suggested for financial reports during periods of inflation. In the light of an evaluation of different accounting methods advocated for use during inflation times, a system is recommended for use in Iraqi Industrial Companies. This study starts with the assumption that management needs accounting information which takes into account changes in prices; is provided frequently and in enough detail; is provided on time, and is relevant to management information needs. The study is made in several stages. The first deals with the importance and need for study of inflation accounting. The users of accounting are then considered. Measurement methods which are used for inflation accounting in several countries are discussed. The second stage is the case study, which deals with Iraqi industrial companies. The final stage provides an assessment of the findings and draws conclusion for future practice. This work has been carried through and completed during times of wide and great changes in polity, in expectations of national development, in our understanding of inflation and of the purpose and techniques of inflation accounting. Such changes were discussed during the examination.
22
Brown, Alistair M. "Financial accounting communication practices of Pacific Island Countries' entities." Thesis, Brown, Alistair M. (2003) Financial accounting communication practices of Pacific Island Countries' entities. PhD thesis, Murdoch University, 2003. https://researchrepository.murdoch.edu.au/id/eprint/52648/.
Der volle Inhalt der QuelleAnnotation:
Through the lens of stakeholder, legitimacy theories, and developing country literature, this thesis generates empirical evidence of reporting and accounting communication disclosure practices of entities of Pacific Island Countries (PIC) with an additional emphasis on natural environment and human resource issues. Evidence is gathered through a positivist-objectivist research process through the medium of annual report analysis and extensive mail survey of user and preparer views.
The evidence obtained by 86 PIC reporting entities over a three year period finds support for the Traditional model of reporting with some aspects of the Western-narrow model present. Entity type, industry type, ethnic background are strong explanatory factors for both core statement accounting (CSA) practices and aggregated accounting disclosures (AAD). Size was also a significant predictor of both CSA and AAD.
Reporting model and moral perspective classification taxonomies are used to assess PIC user and preparer perceptions of the importance of a wide range of stakeholder groups. Both user and preparer respondents rate Interest-based financial stakeholders highest in importance and Traditional duty-based groups least important. A new classification taxonomy of stakeholders (based on financial focus) is developed from the theoretical and empirical considerations of the original two taxonomies. Financial focus is found to be the key predictor of user, preparer, and combined user and preparer ratings of stakeholder importance.
Results of PIC respondents rankings of mode of communication show over 40% of respondents rank oral communication ahead of either financial statements and comprehensive annual reports. Statistical analysis shows that respondent by financial focus is a highly significant predictor.
The level of reporting of Human Resource Disclosure is low (38%) but is considerably higher than Natural Environment Disclosure (8%). Multiple regression testing for significance between the level of Human Resource Disclosures (HRD) and Natural Environment Disclosures (NED), and ethnic, industry, entity and size attributes is conducted. In the annual report stage for NED, industry is a significant predictor. In the survey analysis stage, results show a highly significant difference between users and preparers rating of the importance of components of NED issues. An expectation gap exists between users' perceptions of HRD and NED and extant annual reporting of these issues.
This thesis adds to the growing accounting literature on the developing world, generating empirical evidence of a broad sweep of stakeholder groups, evolving and testing a financially-focused model, and finding that oral communication may prove a powerful medium of communication in the Pacific Island region. The development of a composite financial focus model, fusing the similar viewpoints of users and preparers, provides important insights for international and national organisations seeking to understand and influence the accounting communication practices of the PIC region.
This thesis has generalisable consequences for accounting and financial reporting in developing economies where non-western social, cultural and institutional arrangements have been developed.
23
Bambang, Agus Pramuka Bambang Agus. "Accounting in Indonesia : a study of the ideological influences on western and Islamic accounting thought and practices." Thesis, University of Hull, 1998. http://hydra.hull.ac.uk/resources/hull:3767.
Der volle Inhalt der QuelleAnnotation:
This study tries to document and review the ideological-environmental factors surrounding the conventional accounting concepts in the Western, with reference to the US, UK and the IASC's conceptual framework, and to examine the influence of such factors on accounting concepts. It is found that the conventional accounting concepts find their justification from the Western ideological-environmental system, including ideological, political, economic, legal, social, and cultural systems. Therefore, it is argued that the conventional accounting system would not be suitable for a different ideological-environmental system, such as an Islamic or Indonesian system. The study then examines ideological-environmental systems and concepts according to Islamic teaching (the Shari'ah) and according to the Indonesian ideology of Pancasila. Examining the conventional accounting concepts from the Islamic point of view, it is found that it is difficult to justify the adoption of the conventional accounting concepts. The study then suggests accounting concepts which better reflect Islamic values. The study also reveals that the environmental system and concepts according to Pancasila ideology are closer to the Islamic system and concepts, rather than to the Western ideological system and concepts. Therefore, it is suggested that Indonesia should reconsider the adoption of the Western (i.e. IASC) accounting system as the ideological logic underlying it is not appropriate in the Indonesian context. For this reason, and the increased demand for 'Islamic' accounting due to the blossoming of Islamic banks, financial institutions and insurance (takafol) as a result of the re-assertion of Islam in the political, economic and social spheres in Muslim societies, it is suggested that the development of accounting standards and knowledge in Indonesia be directed to the adoption of an 'Islamic' accounting system. A small survey has been conducted to find out the perceptions of Muslim 'accounting lecturers', as they are so far the main actors in the Indonesian accounting standards development, regarding the above issues. It was revealed that most of them believed that the accounting system is strongly influenced by its surrounding ideological-environmental systems. Most of them also believed that an Islamic ideological system and concepts would be significantly different from the Western ideological system and concepts, so that 'Islamic' accounting would also be different from the Western conventional accounting system and concepts. However, contrary to the belief that the Indonesian ideological systems and concepts are different from the Western, most of them still believed that the IASC's accounting concepts are acceptable. Recommendations are proposed to the authorities responsible for accounting education and accounting standards setters in order to increase the awareness among academicians, policy makers, and the society as a whole regarding the importance of having an accounting system which reflects the national ideology and philosophy.
24
Haveric, Dzavid, and mikewood@deakin edu au. "Islamisation of Bosnia: Early Islamic influence on Bosnian society." Deakin University. School of Social and International Studies, 2004. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051123.133900.
Der volle Inhalt der QuelleAnnotation:
This Masters thesis examines the process of the Islamisation of Bosnia from the eighth century to the end of the fifteenth century. This era of early Islamic influence has not previously been systematically studied, and remains an area little understood by many medievalists. The major foci of the analysis are the pre-Ottoman era and early Ottoman periods. This thesis raises the following research questions: When and how did the first Islamisation of the Balkan Slavs (including Bosnians) occur? How did Islam influence Bosnian society and culture, and where were the Bosnian Muslim settlements established?
This thesis includes a detailed historical investigation that makes use of a range of bibliographic materials. These consist of fragmentary works, archival and administrative documents and other relevant factography collected from a research field trip to Bosnia between June 27 and July 24, 2003.
The main findings reveal the complexity of this culturo-religious process in terms of both the early Islamic influence and contemporary cultural diversity. While different theoretical approaches to cultural representation and social space assist in exploring the hybrid nature of Bosniak identity, the primary and secondary data analyses highlight the significance of the phenomenon of the early Islamisation of Bosnia
25
Pirani, Amirali Karim. "Cultural influences on the choice of rural sanitation technology in Islamic Countries." Thesis, McGill University, 1989. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=55650.
Der volle Inhalt der Quelle
26
Alkiyumi, Aiman Hamed Said. "Information asymmetry, credit risk, and profitability in Islamic and conventional banks." Thesis, University of Glasgow, 2018. http://theses.gla.ac.uk/8907/.
Der volle Inhalt der QuelleAnnotation:
The thesis empirically investigates and compares some of the main aspects of Islamic and conventional banks during four periods: the pre-financial crisis, financial crisis, post-financial crisis and entire sample periods (2002-2015). Specifically, it investigates and compares the information asymmetry, credit risk and profitability in Islamic and conventional banks. For the information asymmetry investigation, a total sample of 211 Islamic and conventional publicly listed banks from Asia, Europe and Africa is used over the period 2002-2015. Quarterly data is retrieved from Datastream for the sample. However, for credit risk and profitability investigations, annual data for 225 Islamic and conventional banks are extracted from Datastream for the periods from 2002 to 2015 from Asia, Europe and Africa. The study aims to: (i) investigate and compare the degree of information asymmetry in Islamic and conventional banks for the pre-financial crisis, crisis, post-crisis and full sample periods; (ii) investigate and compare the degree of credit risk in Islamic and conventional banks for the pre-financial crisis, crisis, post-crisis and full sample periods; and (iii) investigate and compare the degree of profitability in Islamic and conventional banks for the pre-financial crisis, crisis, post-crisis and full sample periods. The empirical investigations provide important results in the three areas. First, the results show a significant difference in the information asymmetry level between Islamic and conventional banks for the crisis, post-crisis, and full sample periods. In fact, Islamic banks showed significantly lower information asymmetry levels than their counterparts in all information asymmetry proxy measures (i.e. Bid-Ask Spread, Share Turnover ratio and Stock Price Synchronicity SYNCH). These findings are robust with the intangibility ratio as a proxy of information asymmetry for all four periods (including the pre-crisis period). To the best of the author’s knowledge, such results are presented for the first time, and will add to the Islamic banking literature. Second, mixed results were found for the credit risk levels in Islamic and conventional banking credit risk for the four periods when Z-score and non-performing loans are used as credit risk proxy measures. However, the robustness check shows that there are no significant differences between Islamic and conventional banks in their credit risk for all of the different periods used in the study. This suggests that despite the different nature of both banks, their credit risk for the study periods do not statistically differ. These results contradict some prior studies conducted in the same area. Nevertheless, using only publicly listed banks, this thesis covers a longer period than other studies and investigates credit risk in four periods while using a combination of different control variables. Third, the results show that the profitability of Islamic banks is lower than conventional banks for the crisis, post-crisis and full sample period when using return-on-asset and return-on-equity as profitability measures. However, there are no significant differences between Islamic and conventional banks’ profitability during the pre-crisis period. These results are robust. Nevertheless, they affirm some prior studies’ findings and contradict others. This thesis uses up-to-date data for a longer period and investigates the profitability of publicly listed Islamic and conventional banks four different periods. Its findings add to the Islamic banking literature.
27
Ibrahim, Shahul Hameed bin Mohamed. "The need for Islamic accounting : perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics." Thesis, University of Dundee, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326696.
Der volle Inhalt der Quelle
28
Fischer-Kamel, Doris Sofie 1934. "THE MIDWIFE IN HISTORY WITH SPECIAL EMPHASIS ON PRACTICE IN MEDIEVAL EUROPE AND IN THE ISLAMIC WORLD." Thesis, The University of Arizona, 1987. http://hdl.handle.net/10150/276411.
Der volle Inhalt der Quelle
29
Waweru, N. M. "Management accounting change in developing countries : a South African case study." Doctoral thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/10840.
Der volle Inhalt der QuelleAnnotation:
Bibliography: leaves 193-213.<br>The study reported herein investigated the management accounting practices and management accounting change in developing countries. The main problem lies in the need to understand the management accounting practices, predictors of management accounting change and the benefits of management accounting change in developing countries.
30
Hasan, Zulkifli Bin. "Sharīʿah governance in Islamic financial institutions in Malaysia, GCC countries and the UK". Thesis, Durham University, 2011. http://etheses.dur.ac.uk/810/.
Der volle Inhalt der QuelleAnnotation:
Sharīʿah governance is peculiarly exclusive and unique to Islamic systems of financial management. While affirming the need for sound and efficient Sharīʿah governance as a crucial part of corporate governance in Islamic financial institutions (IFIs), it has nevertheless been found that little has been written on the subject. In view of the scarcity of literature and specific studies in this area, this study aims to explore the state of Sharīʿah governance practices in IFIs, particularly in Malaysia, GCC countries (Kuwait, Bahrain, United Arab Emirates, Qatar and Saudi Arabia) and the UK, as these countries present distinctive models and approaches towards Sharīʿah governance in diverse legal environments. This study explores and analyses the extent of Sharīʿah governance practices by highlighting seven main areas of Sharīʿah governance: (i) Sharīʿah governance approaches; (ii) regulatory frameworks and by-laws; (iii) roles of Sharīʿah boards; (iv) attributes of Sharīʿah boards in terms of independence, competence, transparency and confidentiality; (v) operational procedures; (vi) Sharīʿah board assessment; and (vii) disclosure practice. Since the availability of data and information on Sharīʿah governance practices is very limited, a detailed questionnaire was generated for the sourcing of primary data from IFIs. As part of the qualitative research strategy, semi-structured interviews were conducted with Sharīʿah scholars, specifically to explore their perceptions on selected Sharīʿah governance issues. In addition, the content analysis approach was used in extracting and analysing the data and factual input derived from information and resources on IFIs’ websites, exchange websites, annual reports and financial statements. The findings in this study interestingly reveal that there are shortcomings and weaknesses in the present practice of Sharīʿah governance in all seven core areas mentioned above. Based on the empirical analysis extracted from the research findings, the study finally offers and formulates some policy recommendations for the purpose of enhancing and improving the present Sharīʿah governance system.
31
Bin, Hasan Zulkifli. "Shari'ah Governance in Islamic Financial Institutions in Malaysia, GCC Countries and the UK." Thesis, Durham University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.534400.
Der volle Inhalt der Quelle
32
Bindabel, Wardah Abdulrahman. "The influence of Shariah (Islamic principles) corporate governance on cross-border merger and acquisitions involving Islamic companies in the Gulf countries." Thesis, De Montfort University, 2017. http://hdl.handle.net/2086/14468.
Der volle Inhalt der QuelleAnnotation:
The central aim of the research is to examine whether cross-border Merger and Acquisitions (M&A) involving Islamic financial companies in three Gulf countries and non-Islamic financial companies from the Western countries is influenced by Shariah Corporate Governance (CG). Cross-border M&A is a corporate level strategy to achieve organisational growth and expansion through accessing new markets and additional strategic resources (knowledge, technology and complementary skills). Islamic financial companies in the Gulf region are keen to engage with non-Islamic financial companies beyond the Islamic world to benefit from the cross-border M&A. However, for Islamic financial companies to operate at global scale and attract resources, investors, regulators, customers, and other stakeholders should trust that strong CG principles are embedded in the organisation’s core. CG theory suggests that good corporate governance enables corporations’ access to external financial resources if CG mechanisms provides a clear enforceability of stakeholders’ rights with complementary robust legal system. Existing literature suggest that both Islamic and non-Islamic financial companies operate in different institutional, political, cultural, religious, and regulatory environments; which adversely affect the extent to which these two sets of companies could mutually engage in a successful cross-border M&A. In the context of Gulf countries, for example, there is no distinction between the state and religion and there is a stringent requirement to comply with the Shariah, however, the existence of conflicting opinions on Islam has resulted in varying views with regards to what qualifies as Islamic finance that has led to a latitude of multiple interpretations of Shariah principles by Shariah scholars and Shariah Supervisory Board. Also, Islamic financial companies are more likely to be considered as social entities than a commercial enterprise, which differs from the Western view. Consistent with the above context-based literature and drawing on the stewardship, agency and stakeholder theories, this study seeks to answer the key research question ‘how Shariah corporate governance influences cross-border M&A between Islamic and non- Islamic financial companies? The study employs a qualitative approach to obtain and analyse data from interviews with 40 respondents (Board of Directors members, Lawyers and Shariah Scholars) mainly selected from nine banks and six insurance companies in the three Gulf countries - Saudi Arabia, Kuwait and United Arab Emirates. The key findings were: 1) there are variations between the three countries in terms of how the conventional CG model is practised, the extent to which Islamic CG model is adopted, and in the level of employees’ awareness of the CG principles; 2) Incorporating Islamic principles in business practices is primarily determined by the interpretation of Shariah by Shariah scholars and Board but these tend to be non-standardised and at times problematic; 3) In Saudi Arabia and Kuwait, companies tended to have weaker system of disclosure (in particular Zakat) and smaller Board dominated by family and less qualified members than the UAE; 4) Sukuk is the most widely used but costly, Islamic financial instrument in cross-border M&A activities as it fully complies with Shariah principles where as Tawarruq is considered questionable in terms of Shariah; and 5) there are several barriers, identified in Chapter five, which need to be addressed when considering cross-border M&A between these two sets of the companies. The study makes several contributions to theory, policy and practices. Its significant theoretical contributions includes: a) as far as existing literature is concerned, this study is the first to examine the influence of the Islamic CG principles on cross-border M&A between Islamic and non-Islamic financial companies; b) Prior research on corporate governance has addressed M&A in developed and emerging countries, however, this is the first study to develop a CG model which seeks to improve our understanding of the complex issues involved in the process of cross-border M&A between Islamic and non-Islamic financial companies; and c) very limited studies have addressed agency, stewardship and stakeholder theories in the context of the development of behavioural Shariah CG model in a critical manner. The study has policy implications, for instance, it highlights the need to create stronger standards of Islamic CG and more standardised interpretation of the Shariah in these companies to enable them to operate on a global scale. In terms of practical contributions, the study offers implications and recommendations for management and investors alike based on the study findings.
33
Aisbitt, Sally. "The harmonisation of financial reporting in the Nordic countries." Thesis, University of Reading, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324997.
Der volle Inhalt der Quelle
34
Ahmad, Nadzri Farah Aida. "Roles and impacts of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/754.
Der volle Inhalt der QuelleAnnotation:
The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been driven by the increasing sensitivity among Muslims to the relationship between religion and economic activities. With the emergence of IFIs, Muslims community has demanded for an establishment of an accounting body to develop a set of accounting standards that adhere to the Islamic tenets, hence AAOIFI was established. However, the journey of AAOFI in achieving such objective has not been smooth. This paper intended to study the effectiveness of AAOIFI in dealing with the issues of zakah and riba for IFIs by examining the disclosure practice of 25 IFIs worldwide. Based on the analysis conducted, it is concluded that the extents of disclosure by the IFIs are much lower than the AAOIFI requirements. The study also found that leverage and origin factors might contribute to the level disclosures of zakah and financial products. In addition, the test performed also revealed that the adopters of AAOIFI do provide more disclosure as compared to the non-adopters. However, the mean result is relatively low to suggest full compliance with the AAOIFI standards.
35
Helles, Salem Abdalla Salem. "The evolution of accounting in developing countries : the study of Jordan." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:3500.
Der volle Inhalt der QuelleAnnotation:
The main purposes of this study are to ascertain whether Jordan's accounting systems (enterprise, government, social) provide the necessary information for its socio- economic development planning and to suggest means by which to improve accounting in the country. An attempt is made to describe the Jordanian environment and to determine the possible orientation of accounting in Jordan. It is shown that Jordan is a developing country, which was and still is subject to pressure from foreign powers both politically and economically. This pressure has created a bias towards the U.K.! USA accounting systems. Laws and regulations, accounting education and the accounting profession, are oriented towards the accounting of these two countries. The study of accounting development in Jordan revealed that public accounting has not reached the stage where it can be recognised as a developed profession. The empirical study revealed that the most important items needed to improve national accounting practices are as follows: (1) an active accounting organisation; (2) accounting principles suitable to the Jordanian environment; (3) official auditing pronouncements; and (4) a code of professional conduct. The empirical survey revealed the inadequacy and unsuitability of current reporting practices to the needs of the local users of financial reports. It also identified the following as major problems facing accounting profession in Jordan: (1) shortage of qualified accountants; (2) weakness and underdevelopment of the Jordanian accounting curricula; and (3) lack of sufficiently qualified teaching staff. Several recommendations are made concerning the development of the accounting profession and education so they can meet the challenge of economic development. These recommendations call for improvement in accounting practices, organisation of the profession, coordination of efforts with government, and increase in contacts with accountants in other countries.
36
Ateeq, Khalid Abdulla. "The applicability of a uniform accounting system in the GCC countries." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:3699.
Der volle Inhalt der Quelle
37
Ndzinge, Shabani. "Regional harmonisation of accounting in developing countries : the case of SADCC." Thesis, University of Kent, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.360286.
Der volle Inhalt der Quelle
38
Zambrano, Monserrate A. (Andrea). "The effect of R&D investments on the market value:evidence from the Nordic countries." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201510152077.
Der volle Inhalt der QuelleAnnotation:
The purpose of this thesis is to investigate the role that R&D expenditures have on the current stock market valuation of publicly listed firms from Denmark, Finland, Norway and Sweden. There is plenty of accounting literature that has investigated before the effect of R&D on the market value of firms. However, few studies have included the Nordic countries despite the fact that for highly developed countries, such as the Nordic region, R&D plays a crucial role to boost their economic growth. Therefore, the first aim of this thesis was to fill this gap by combining previously proposed econometric models and adapting a suitable model for the Nordic region to estimate the effect of R&D on the market value of firms.
This thesis was divided in two parts; a theoretical and an empirical part. In the theoretical part, the most relevant accounting literature that analyzes the relation between R&D and the market value is presented and analyzed. As a result, two types of variables are identified: endogenous and exogenous factors. In the first category, firm-specific and industry-specific factors are pinpointed. The first ones are selected as control variables (size and earnings) and the second distinction is used to test the second hypothesis in the empirical part. Regarding the exogenous factors, the GDP of the studied countries is used as a control variable and the 2008 financial crisis is studied in the third hypothesis in the context of R&D.
In the empirical part, the effect of R&D is analyzed from three perspectives with an OLS methodology. For this purpose, firm-level observations for the period of 1990‒2012 are taken from Thomson Reuters and combined with data from the World bank database. From this data, three hypothesis are developed and tested. First, a general model investigates the overall impact of R&D on the market value. Secondly, an interaction term is included to test whether or not the stock market valuation of R&D is stronger for technology-oriented companies. Finally, the impact of R&D on the market value in the context of the 2008 financial crisis is analyzed by estimating whether or not the R&D effect on the market value was stronger before the financial crisis. For this, an interaction term of R&D and a dummy variable that differentiates the periods before and after the financial crisis is included.
In line with previous literature, the results show that the overall effect of R&D on the market value is positive and significant. On the other hand, looking from the industry context, R&D does not play a meaningful role on the market valuation of non-technology firms. This is in line with previous findings, where R&D is found to be significant at explaining the current market value only for firms that are R&D intensive. Finally, regarding the third hypothesis, the effect of R&D on the market value remains, in general terms, unchanged even after the 2008 financial crisis. This means that investors and companies have not “panicked” to the crisis. To the contrary, they are well aware of the importance and long-term benefits that R&D investments bring to their economies, especially in dealing with a financial crisis. Perhaps, this behavior could be coming from experience, as they are not foreigners to a financial crisis.
39
Sudding, Creagh. "Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10721.
Der volle Inhalt der QuelleAnnotation:
Includes abstract.<br>Includes bibliographical references (leaves 141-148).<br>Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African countries are being exploited by the developed countries. The key to this exploitation is the fact that Africa possesses untouched natural resources (embedded with significant profits), which the developed countries, specifically profit seeking companies from these countries ('the non-resident entity'), seek to extract and exploit.
40
Leftesi, Abdulghani. "The diffusion of management accounting practices in developing countries : evidence from Libya." Thesis, University of Huddersfield, 2008. http://eprints.hud.ac.uk/id/eprint/6220/.
Der volle Inhalt der QuelleAnnotation:
The transition in Libya from a planned economy to a market economy, which commenced in the late 1980s, has resulted in fundamental changes such as the restructuring of state-owed enterprises, a noticeable growth in foreign direct investment, and an emerging private sector. These changes put immediate pressure on accounting practice to change to meet the demands of the new business environment. Based on the findings of a questionnaire-based survey, supplemented by interview data, this study explores the state of „traditional‟ and „advanced‟ management accounting practices (MAPs) of a mix of 81 large and medium size Libyan manufacturing companies from different industrial sectors. In addition, drawing off the existing literature on new institutional sociology and innovation diffusion theories, a model is developed and forms the basis for investigating and evaluating the factors that influence the development and change of MAPs in Libyan companies. This investigation is underlined with thorough statistical inference resulting from applying factor analysis and simple and multiple regression to the survey data as appropriate. The data collected from 10 interviews are quantified and analysed to provide more insight into MAPs in the responding companies. Although the responding companies have reported using most of the MAPs surveyed, the adoption rates of theses practices are noticeably lower than the adoption rates of MAPs usually found in the management accounting literature. The findings also seem to confirm those of recent studies in other countries about the popularity of „traditional‟ practices over the much acclaimed „advanced‟ ones. However, respondents not only claim to derive higher benefits from „traditional‟ MAPs than from „advanced‟ MAPs, but they also express their intention to place greater emphasis on the former in the future. Thus, this study questions the exaggeration in the criticism of traditional MAPs that characterised the obsolescence campaign initially led by Kaplan (1986) and Johnson and Kaplan (1987) and the acclaimed superiority of the so-called „advanced‟ MAPs. While it is surprising to find that none of the environmental factors examined in this study (e.g. uncertainty and market competition) seems to have an important impact on MAPs diffusion, factors related to attributes of innovation (e.g. the availability of resources, the availability of training, top management support and company size) do however have a significant positive impact on the diffusion of MAPs in these Libyan manufacturing companies. Institutional factors, especially those related to the fashion perspective (e.g. use of consultants) and the fad perspective (e.g. being in a joint venture with a foreign partner) appear to also be essential in facilitating diffusion. This research concludes that the demand side perspective, which dominates the literature on innovation diffusion, is not adequate on its own and, therefore, the supply side and the institutional environment are also important factors in explaining the diffusion of MAPs. Finally the main limitations of this study are outlined and opportunities for future research are discussed, particularly in relation to this study‟s findings about the need to reconsider the usefulness of traditional MAPs and also the need for a multiple perspective approach for studying the diffusion of MAPs.
41
Al-Hajeri, Khaled Rashed. "Standardisation of accounting practices in the developing countries : the case of Kuwait." Thesis, City University London, 1992. http://openaccess.city.ac.uk/8263/.
Der volle Inhalt der QuelleAnnotation:
This study examines the causes, nature and consequences of deficiencies in Kuwait accounting; evaluates the accounting guidelines introduced in January 1987; and recommends a new approach for regulating accounting in Kuwait, to remedy the present deficiencies. After reviewing the theory related to accounting standardsetting, we examine in detail the laws affecting the Kuwaiti accounting profession, and the accounting practices currently employed. It is shown that inadequate, piecemeal regulation, a weak profession, and the lack of a sound theoretical base founded on the characteristics and needs of the local environment, have resulted in ambiguity, and diverse practices. The information provided is therefore not sufficiently reliable and comparable to meet users' needs. These assertions are supported by presentation and statistical analysis of the findings from an empirical survey of the views of users and preparers of financial information. A number of hypotheses are tested, related to the objectives and nature of financial information, and ways of improving the system. We recommend greater uniformity in Kuwaiti accounting, and submit detailed proposal for reorganisation of the profession, including the creation of a new independent regulatory body.
42
Al, Qamashoui Aziza. "The determinants and the consequences of adopting accounting standards in Islamic banks : a cross country study." Thesis, University of Plymouth, 2018. http://hdl.handle.net/10026.1/11301.
Der volle Inhalt der QuelleAnnotation:
This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI) as consequences for the adoption process. To the best of my knowledge, this is the only study that empirically investigates this topic. Environmental determinism theory is used as a framework to develop and test for explanations of the accounting standards used in countries where Islamic banks operate. Using multinomial logistic analysis to investigate the determinants of adopting any of the accounting standards sets (AAOIFI, IFRS, LOCAL), I find that both internal environmental factors, such as the level of education and the sophistication of the financial press, as well as enforcement factors, such as the existence of a centralised Sharia committee, are likely to have an impact on the accounting standards adopted by the Islamic banking industry. In regard to the second objective of examining the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI), multivariate regression was used to analyse the data. The results present that: there is an association between corporate governance disclosure and social responsibility disclosure with the accounting standard adopted in the country. The analysis also presents that both types of disclosure within the IBI is associated with the other non-accounting institutions in the country as openness to economy, political stability, and enforcement mechanisms such as a centralised Sharia committee in the country. This result implies that the specific accounting standards adopted by the Islamic banking industry are subject to the internal environment of, and the enforcement mechanisms imposed by, the country. This result further suggests that accounting institutions such as accounting standards adoption and non-accounting institutions are associated with disclosure practices in IBI. Therefore, a conclusion can be drawn that adoption of accounting standards within the Islamic banking industry is an important accounting institution which can be determined by other institutions, as well as affecting disclosure practices in the industry.
43
Baydoun, Nabil Mohammed Ali. "Financial accounting and reporting in Lebanon : an exploration of accounting in hyperinflationary conditions and an investigation of accounting transfer to less developed countries." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304861.
Der volle Inhalt der Quelle
44
Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case murabahah and mudarabah /." View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030416.150843/index.html.
Der volle Inhalt der QuelleAnnotation:
Thesis (Ph.D.) -- University of Western Sydney, Macarthur, 2001.<br>A thesis presented to the University of Western Sydney, Macarthur, in partial fulfilment of the requirements for the award of the degree of Doctor of Philosophy, March, 2001. Bibliography : leaves 244-264.
45
Hudack, Lawrence R. (Lawrence Ralph). "An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331531/.
Der volle Inhalt der QuelleAnnotation:
This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introduced by Tinker [1980] and refined by Cooper and Sherer [1984], emphasizes a persuasive social relations dimension. This theory motivates selection of three countries (the United States, France, and Japan) that appear to have divergent socio-cultural environments. An exploratory and analytical approach of modified (enlarged) exogenism, developed by Smith [1973, 1976] and adapted to accounting by McKinnon [1986], provides an analytic structure for this exploratory investigation. Modified exogenism focuses upon an open, dynamic social system (the process of financial accounting), and provides analysis reflecting four major areas (the environment, intrusive events, intra-system activity, and trans-system activity). After examining the nation-specific financial accounting (socio-economic) structures for each country, an analysis of selected financial disclosures attempts to gain a better understanding of how socio-economic factors have influenced the development of financial accounting. My primary objective is to attempt to provide some insight about ,how diverse socio-political factors have impacted the development of financial accounting in three countries. Library research of nation-specific literature attempts to extract a relatively accurate picture of social, political, and economic institutions and policies, and relates such findings to financial accounting processes for each nation. This dissertation attempts to provide a necessary foundation for future theoretical international accounting harmonization studies.
46
Islam, Saiful. "Islamic public infrastructure financing: an analysis of alternative financing instruments with application in developing countries." Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/9933.
Der volle Inhalt der QuelleAnnotation:
Approved for public release, distribution is unlimited<br>MBA Professional Report<br>Approved for public release, distribution is unlimited<br>This project examines the structure of public infrastructure financing in Indonesia and examines whether financing based on Islamic principles is a feasible alternative to current financing mechanisms. The structure of public infrastructure investment can be determined by comparing the amount of public saving or domestic resources relative to foreign debt resources. Typically, public infrastructure investment flows consist of 20 to 40 percent domestic investment and 60 to 80 percent foreign investment. This financing mixture, however, may lead to fiscal constraints when debt service occurs. If the investment funds are unproductive, then the infrastructure project may not generate sufficient revenue to offset debt service obligations. This problem is compounded in the presence of corruption, crime, and other forms of the absence of the rule of law. The funding constraint mitigates the dominant role of government and encourages private entities to provide and finance public infrastructure. Islamic project financing, through such vehicles as debt, hybrid, and equity instruments, may be able to respond to this challenge.
47
Mosavi, Maryam [Verfasser]. "Gender Discrimination for Religious Reasons in Islamic Countries and International Human Rights Treaties / Maryam Mosavi." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2021. http://d-nb.info/1228749752/34.
Der volle Inhalt der Quelle
48
Wallace, R. S. O. "Disclosure of accounting information in developing countries : A case study of Nigeria." Thesis, University of Exeter, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.378237.
Der volle Inhalt der Quelle
49
Chamisa, Edward Eddie Elae. "The relevance and observance of the IASC standards in developing countries." Thesis, University of Birmingham, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369345.
Der volle Inhalt der Quelle
50
Banaga, Abdelgadir. "The development of the role of the external auditor and audit practice : empirical analysis and a 'discourse experiment' in an Islamic setting." Thesis, University of Bath, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334091.
Der volle Inhalt der Quelle