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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Official URL: https://mar.uitm.edu.my/

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.

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Item Type: Article
Creators:
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Sulaiman, Maliah
UNSPECIFIED
Willett, Roger
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 2
Number: 1
Page Range: pp. 81-105
Official URL: https://mar.uitm.edu.my/
Item ID: 13681
Uncontrolled Keywords: Balance sheet, value added statement, Islamic corporate reporting
URI: https://ir.uitm.edu.my/id/eprint/13681

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13681

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