Islamic accounting model: social and ethical aspects

Astanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, Батирова, Нилуфар

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2022-yil

Annotatsiya

In this article, the ethical code adopted by the “Accounting and Auditing Organization for Islamic Financial Institutions” is discussed. Particular attention is paid to the principle of "maslahat", which accountants are guided to make decisions, especially those related to conflicts of interest. Views on social responsibility, accountability and disclosure were also taken into account by Islamic accounting. The main attention is paid to the social significance of accounting, ethical and accounting principles, as well as Muslim traditions. which are an integral part of. The influence of the spiritual sphere on the practice of doing business and accounting is also considered. The social, ethical and spiritual aspects of the development of accounting are discussed on the example of the Islamic accounting model. Currently, this model is being formed and developed under the strong influence of various regilotic factors. In Islamic society, accounting theory is mainly based on Islamic principles, but it can also be based on other principles that do not contradict Sharia law.

Maqola ma’lumotlari
MualliflarAstanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, Батирова, Нилуфар
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2022-01-26
Jild2
Son12/S
Betlar106-114
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.47689/2181-1415-vol2-iss12/s-pp106-114
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol2-iss12/s-pp106-114 · Maqolaning asl sahifasi

Kalit so‘zlar

бухгалтерия ҳисоби, ислом, бухгалтерия ҳисоби принциплари, ахлоқ, ижтимоий масъулият, жавобгарлик, закот, бухгалтерский учет, ислам, принципы бухгалтерского учета, этика, социальная ответственность, подотчетность, закят, accounting, islam, accounting principles, ethics, social responsibility, accountability, zakat

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAstanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, & Батирова, Нилуфар (2022). Islamic accounting model: social and ethical aspects. Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(12/S), 106-114. https://doi.org/10.47689/2181-1415-vol2-iss12/s-pp106-114
GOST (OAK)Astanakulov, Olim va b. Islamic accounting model: social and ethical aspects // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2022. – T. 2, № 12/S. – P. 106-114. – DOI: 10.47689/2181-1415-vol2-iss12/s-pp106-114.
MLAAstanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, and Батирова, Нилуфар. “Islamic accounting model: social and ethical aspects.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(12/S), 106-114, 2022. https://doi.org/10.47689/2181-1415-vol2-iss12/s-pp106-114
ChicagoAstanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, and Батирова, Нилуфар. “Islamic accounting model: social and ethical aspects.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(12/S), 106-114 (2022). https://doi.org/10.47689/2181-1415-vol2-iss12/s-pp106-114
HarvardAstanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, and Батирова, Нилуфар (2022) ‘Islamic accounting model: social and ethical aspects’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(12/S), 106-114. https://doi.org/10.47689/2181-1415-vol2-iss12/s-pp106-114
BibTeX
@article{astanakulovolim2022,
  title = {Islamic accounting model: social and ethical aspects},
  author = {Astanakulov, Olim and Batirova, Nilufar and Астанакулов, Олим and Батирова, Нилуфар and Астанакулов, Олим and Батирова, Нилуфар},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2022},
  volume = {2},
  number = {12/S},
  pages = {106-114},
  doi = {10.47689/2181-1415-vol2-iss12/s-pp106-114},
  url = {https://doi.org/10.47689/2181-1415-vol2-iss12/s-pp106-114}
}

Boshqa maqola uchun iqtibos tayyorlash

Жамият ва инновациялар / Общество и инновации / Society and innovations jurnalidan boshqa maqolalar

Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar · 2022-yil arxivi

Astanakulov, Olim — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari