The analytical framework of Hegel's theory of dialectic is used to analyse the strategies adopted by theaccounting professional bodies as the financial planning industry emerged. Senior executives of the majoraccounting bodies in Australia and the Financial Planning Association were interviewed...

Islamic finance – financial institutions, products and services designed to comply with the central tenets of Sharia (Islamic law) – is one of the most rapidly growing segments in global financial services. However, despite its growing importance, it is only relatively recently that attempts...

The Islamic law prohibits charging and paying of interest but allowsearning profits on the basis of participation in the market. This legal injunctionhas motivated the establishment and successful operation of a number ofIslamic financial institutions. The emergence and rise of these...