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then addressed by the Accounting and Auditing Organization of Islamic Financial Institutions [AAOIFI]. There exist … differences as well as similarities under both regimes of accounting [conventional and Islamic]. As in many countries, relevant … changes in laws for application of Islamic accounting are yet to be made, hence Islamic Financial Institutions [IFIs] in those …
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This study aims to present an integrated Islamic financial accountability model, which is different from previous accountability models and frameworks. In this case, all three accountability aspects which are: (i) accountability to whom (accountability groups); (ii) accountability for what...
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