Critical insights into contemporary Islamic accounting

Rania Kamla

    Research output: Contribution to journalArticlepeer-review

    81 Citations (Scopus)


    Much of the theoretical, normative and prescriptive research in Islamic economics, finance and accounting emphasizes the social and moral character of these disciplines. Considering such emphases, this paper critically explores the potential of aspects of contemporary Islamic accounting research and practice to contribute to the critical accounting project in the latter's efforts to achieve more emancipatory and enabling forms of accounting. The paper concludes that minimal critical theorizing, as well as the narrow instrumental and mechanical emphasis of the majority of Islamic accounting research, are indications that Islamic accounting research is diverting from its primarily proclaimed social and moral roles. This is further exacerbated by the uncritical emulation and embracing of conventional accounting operations and standards by so-called Islamic ones. The paper also attempts to identify ways forward for Islamic banking and accounting research to realize more emancipatory praxis.
    Original languageEnglish
    Pages (from-to)921-932
    Number of pages12
    JournalCritical Perspectives on Accounting
    Issue number8
    Publication statusPublished - 1 Nov 2009


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