The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan

Journal of Governance and Regulation

article

Mithkal Hmoud Alqaraleh¹  Nawaf Samah Mohammad Thuneibat²  Abdulnaser Ibrahim Nour³ 

[1] Faculty of Economics and Management Science, Universiti Sultan Zainal Abidin;Faculty of Business, Mutah University;An-Najah National University

关键词: AAOIFI;    Accounting Standards;    Problems;    Islam;    Banks;    Central Bank of Jordan;    Securities Commission;   

DOI  :  10.22495/jgrv9i4art6

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

The aim of this paper is to knowledge the problems faced by Islamic banks in Jordan towards the adherence to AAOIFI accounting standards. And to study the problems faced with adherence to AAOIFI accounting standards, a meticulous market survey was conducted from banking (employees of the financial department) in Islamic banks in Jordan – their number 4 – banks. A structured questionnaire was designed and distributed in person among respondents – their number 80 – employees in the financial departments. We are found towards adherence to AAOIFI accounting standards. Internal and external problems are found to adherence Islamic banks to AAOIFI accounting standards. The sample is limited to Islamic banks in Jordan. This is necessitated by the lack of adaptation elsewhere. Also, there is little research in Jordan on adherence to AAOIFI accounting standards developed by this body. This paper, along with the previous study, helps to address this gap.

【 授权许可】

CC BY-NC