approach to accounting regulation was rules-based in comparison to the principles-based system of the UK . In addition to … adopting an independent standard setting, the International Accounting Standards Board's second principle is aimed at …

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 …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …