How Far the Shariah Compliant Requirement Affects Accounting Practices and the Accountancy Profession in Malaysia?

Rahayati binti Ahmad, Dr.; Syahiza binti Arsad, Dr.

dc.contributor.author	Rahayati binti Ahmad, Dr.
dc.contributor.author	Syahiza binti Arsad, Dr.
dc.date.accessioned	2019-10-02T07:42:42Z
dc.date.available	2019-10-02T07:42:42Z
dc.date.issued	2011-04
dc.identifier.issn	978-967-11317-3-2
dc.identifier.uri	http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/12585
dc.description	Consolation Prize winner	en_US
dc.description.abstract	Based on library work, literature and some primary surveys of opinion data, this article is written focusing on how far the Shariah Compliant requirements affect accounting practices and the accountancy profession in Malaysia. This article also identified several issues and challenges faced by accountants when their company has been classified as a Shariah Approved Company (ShAC) by Bursa Malaysia. In this article, several basic Shariah principles and voluntary disclosure by ShAC are highlighted to justify the information needed by the users. The main issue in this article is mostly related to the role of accountants in preparing financial reporting to be more Islamic, effective, complete and fair to the users.	en_US
dc.language.iso	en	en_US
dc.publisher	Malaysian Institute of Accountants (PAID Merit Award Article)	en_US
dc.subject	Syariah Compliant, accountants,accounting practices	en_US
dc.subject	Researchers
dc.title	How Far the Shariah Compliant Requirement Affects Accounting Practices and the Accountancy Profession in Malaysia?	en_US
dc.type	Article	en_US