The objective of this paper is to provide a synopsis of Islamic accounting characteristics as well as to identify some … of the determinants which led to its specificity. It explores several aspects related to the Islamic accounting … and implementation of the accounting standards in the Islamic Word. Based on Hofstede approach, the elements of this …

official methodological accounting provisions. Based on the scientific and regulatory literature review it has been found that … are the objects of a significant part of current research in the field of business and accounting. In accordance with the …