The aim of this paper is to critically examine the applicability of the concept of 'True and Fair View' (TFV) from an Islamic perspective. It then explores the position and roles of TFV in the Islamic accounting context. The sources of data consist of the shari'ah fundamentals from the Islamic...

This article argues that the International Financial Reporting Standard (IFRS) neglects social structures and the special culture of operational economics. The article refers to an ethnographic study of a family-owned shipping company in Sweden (Forsberg, 2001). Based on an understanding of how...

Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule-overriding requirement of fair presentation in...

Purpose – The aim of this paper is to examine whether the concepts of organizational politics, procedural justice, and psychological contract breach can serve as indicators of a global evaluation of the (un)fairness of the organization, and that this general fairness evaluation predicts...

Purpose – The purpose of this paper is to investigate whether perceptions of distributive, procedural and interactional justice can explain the frequently reported low organizational commitment of managers in corporate mergers. Specifically, it aims to examine whether each of the justice...