文章基本信息

标题：Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory
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作者：M. Nur A. Birton ; M. Nur A. Birton ; Iwan Triyuwono 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：723-730
DOI：10.1016/j.sbspro.2015.11.093
语种：English
出版社：Elsevier
摘要：AbstractThe purpose of this study is to formulate a theory that reflects the endeavors of Shariah Accounting Committee (KAS) in setting a contemporary conceptual framework to be in accordance with shariah. To formulate the theory, the study applies Strauss and Corbin's grounded theory (GT). Data are collected by interviewing deeply KAS members and are analyzed through GT's procedures. The study finds a theory that we call it as “Theory ofShariahizationon Conceptual Accounting Framework” which reflects the endeavors of KAS members to accept, reject, and adjust the contemporary conceptual accounting framework to be in line with the shariah.
关键词：accounting conceptual framework;grounded theory;shariah;ization