Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett

Sulaiman, Maliah and Willett, Roger (2003) Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett. Malaysian Accounting Review, 2 (1). pp. 81-105. ISSN 1675-4077

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Abstract

Baydoun and Willett (2000) suggest that the inclusion of the current value balance sheet and the value added statement in Islamic corporate reporting may be considered as satisfying the concepts of full disclosure and social accountability in Islam. Using the Hofstede-Gray framework, this paper provides theoretical support for Baydoun and Willett's (2000) Islamic corporate reporting model and also extends the model to include the reporting of the social and environmental aspects of the enterprise. What constitutes social reporting from Islam's perspective is developed from the Shari'a and the list of economic, social and environmental indicators proposed by the Global Reporting Initiative.

Item Type: Article
Uncontrolled Keywords: Balance sheet, value added statement, Islamic corporate reporting
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
H Social Sciences > HF Commerce > Business > Accounting. Bookkeeping > Special, A-Z > Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 10 Mar 2016 01:58
Last Modified: 21 Jul 2016 07:36
URI: http://ir.uitm.edu.my/id/eprint/13681

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