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, theoretical and conceptual, that enable readers to critically evaluate and expand the broader areas of accounting and finance …
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Purpose This article seeks to propose a defined set of Sharīʿah standards and guidelines for the charity account in order to provide clear guidance to Islamic financial institutions (IFIs) and eventually create a standardised practice in the management of the charity account by IFIs worldwide....
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references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies …
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