Open Access
Issue
E3S Web Conf.
Volume 449, 2023
International Scientific and Practical Conference “Priority Directions of Complex Socio-Economic Development of the Region” (PDSED 2023)
Article Number 09004
Number of page(s) 20
Section Development of Agrarian Economy in Conditions of Digitalization of Agriculture
DOI https://doi.org/10.1051/e3sconf/202344909004
Published online 16 November 2023
  1. R.I. Bekkin, Islamic financial institutions and instruments in Muslim and non-Muslim countries, Abstract. diss . doc. e to (Sciences, Moscow, 2009) 3. [Google Scholar]
  2. D.V. Dyachenko, Economics and Management “Young Scientist”, 40 (174), 108–110 (2017) [Google Scholar]
  3. Features of the Islamic Accounting Model and Prospects for its Development, P¢/articles/nauchnaya-deyatelnost/osobennosti-islamskoy-modeli-ucheta-i-perspektivy-ee-razvitiya/ [Google Scholar]
  4. Federal Law No. 402-FZ dated 06.12.2011, On Accounting accounting, Meeting Russian legislation, 50, 7344 (2011) URL : http://www.consultant.ru/. [Google Scholar]
  5. K. R. Selman, Journal of Islamic Economic and Business Research, 2(2), 114–130 htts://doi.org/10.18196/jiebr.v2i2.34 [Google Scholar]
  6. Islamic countries and the Muslim world, https://medinaschool.org/library/obshestvo/istoriya-islama/islamskie-strany [Google Scholar]
  7. Characteristics of the Islamic accounting model https://studopedia.ru/21_18275_harakteristika-islamskoy-modeli-buhgalterskogo-ucheta.html. [Google Scholar]
  8. Islamic Economy in 2022 Report, Umma Today, https://ummalife.com/post/58217?lang=russian [Google Scholar]
  9. O. A. Zaid, Accounting Education, 9(4), 329–342 (2000) https://doi.org/10.1080/09639280010012649 [CrossRef] [Google Scholar]
  10. C. Salas, & I. Otar, The Accounting Historians Journal, 21(1), 117–135 (1994) http://www.jstor.org/stable/40698133 [CrossRef] [Google Scholar]
  11. S. Humid, R. Craig, & F. Clarke, Accounting, Business & Financial History, 5(3), 321–333 (1995) https://doi.org/10.1080/09585209500000049 [CrossRef] [Google Scholar]
  12. M. F. Abdel-Magid, The International Journal of Accounting, 17, 79–102 (1981) [Google Scholar]
  13. T. Gambling, and R.A.A. Karim. Business and Accounting Ethics in Islam (Mansell, London, 1991) [Google Scholar]
  14. A. Simpson, & P. Willing, Accounting and Auditing Issues in Islamic Banking, in European Perceptions of Islamic Banking, (Institute of Islamic Banking and Insurance, 1996) [Google Scholar]
  15. S. Kotb, Social Justice in Islam, Translated from Arabic to English by John B. Hardie, (New York, Octagon Books, 1970) [Google Scholar]
  16. R. Haniffa, and M. Hudaib, Journal of Islamic Accounting and Business Research, 1 (1), 5–9 (2010) [CrossRef] [Google Scholar]
  17. R.M. Haniffa, Indonesian Management and Accounting Research Journal, 1 (2), 128–146 (2002) [Google Scholar]
  18. A. Murtuza, International Journal of Islamic Financial, 4(1), 1–19 (2002) http://www.perpustakaan.depkeu.go.id/FOLDERJURNAL/vol4no1art1.pdf [Google Scholar]
  19. M. Shaltout, Islam, Code of Life. Ehsan Publications (2000) [Google Scholar]
  20. M. Khoramin, Academic Journal of Accounting and Economic Researches, 1(1), 21–30 (2012) [Google Scholar]
  21. T. Gambling, & R. A. A. Karim, Journal of Business Ethics, 12(5) (1993) [Google Scholar]
  22. R.A.A. Karim, Accounting in Islamic financial institutions, (Accounting & Business July/August, 1999) [Google Scholar]
  23. T. Gambling, Societal Accounting (George Allen & Unwin, 1974) [Google Scholar]
  24. T. Gambling, & R.A.A. Karim, Business and Accounting Ethics in Islam. Journal of Gambling, Societal Accounting (George Allen & Unwin, 1993) [Google Scholar]
  25. N. Baydoun, and R. Willett, Islamic Accounting Theory. Proceeding of AAANZ Annual Conference, (Sydney, Australia, 1994) [Google Scholar]
  26. Ros Haniffa, M. Hudaib, & A. M. Mirza, Working Paper, 02, 1–27 (2004) [Google Scholar]
  27. R. Gray, D. Owen, and C. E. Adams, Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting (Prentice-Hall., 1996) [Google Scholar]
  28. A.R.A. Rahman, An introduction to Islamic accounting: the theory and practice, 2012) [Google Scholar]
  29. Mukaddimah, Siti Murtiyani, The Historical Fact and Development Concept of Shariah Accounting.pdf, 17(26), 43–58. http://digilib.uin-suka.ac.id/8626/1/ [Google Scholar]
  30. S. Hameed, The need for Islamic Accounting: Perception of Its Objectives and Characteristics by Malaysia Accountants and Academics (Ph.D. Thesis, University of Dundee, 2000) [Google Scholar]
  31. R.H. Gray, Meditari, 1–51 (1994) [Google Scholar]
  32. R.A.A. Karim, Accounting in Islamic financial institutions (Accounting & Business July/August, 1999) [Google Scholar]
  33. R. Kamla, Critical Perspectives on Accounting, 20(8), 921–932 (2009) https://doi.orgg/10.1016/j.cpa.2009.01.002 [CrossRef] [Google Scholar]
  34. B. Maali, P. Casson, & C. Napier, Abacus, 42(2), 266–289 (2006) https://doi.org/10.1111/j.1467-6281.2006.00200.x [CrossRef] [Google Scholar]
  35. C. Napier, Accounting History, 14 (1&2), 121–144. (2009) [CrossRef] [Google Scholar]
  36. R. Haniffa, and M. Hudaib, A conceptual framework for Islamic accounting: The Shari ’a paradigm, Paper of the International Conference on Accounting, Commerce & Finance: The Islamic Perspective (New Zealand., 2001) [Google Scholar]
  37. N. Baydoun, & R. Willett, Abacus, 36(1), 71–90 (2000) https://doi.org/10.1111/1467-6281.00054 [CrossRef] [Google Scholar]
  38. M. A. Adnan, Indonesian Journal of Accounting and Auditing, 1(1), 47–80 (1997) [Google Scholar]
  39. I. Triyuwono, Indonesian Journal of Accounting and Auditing, 4(1), 1–34 (2000) https://journal.uii.ac.id/JAAI/article/view/11293 [Google Scholar]
  40. S. Kotb, Social Justice in Islam, Translated from Arabic to English by John B. Hardie, (New York: Octagon Books, 1970) [Google Scholar]
  41. S. Askary, & F. Clarke, Accounting In The Koranic Verses, Proceeding International Conference, Accounting, (Commerce & Finance: Islamic Perpective, 1997) 138–152. [Google Scholar]
  42. R.M. Haniffa, Indonesian Management and Accounting Research Journal, 1 (2), 128–146 (2002) [Google Scholar]
  43. R. Gray, D. Owen, and C.E. Adams, Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, (Prentice-Hall., 1996) [Google Scholar]
  44. S. Hamid, R. Craig, & F. Clarke, Accounting, Business & Financial History, 5(3), 321–333 (1995) https://doi.org/10.1080/09585209500000049 [CrossRef] [Google Scholar]
  45. S. Hameed, The need for Islamic Accounting: Perception of Its Objectives and Characteristics by Malaysia Accountants and Academics, Ph.D. Thesis. University of Dundee (2000) [Google Scholar]
  46. N. Baydoun, & R. Willett, Abacus, 36(1), 71–90 (2000) https://doi.org/10.1111/1467-6281.00054 [CrossRef] [Google Scholar]
  47. R. Kamla, Critical Perspectives on Accounting, 20(8), 921–932 (2009) https://doi.orgg/10.1016/j.cpa.2009.01.002 [CrossRef] [Google Scholar]
  48. C. Napier, Accounting History, 14(1–2), 121–144 (2009) https://doi.org/10.1177/1032373208098555 [CrossRef] [Google Scholar]
  49. Islamic Finance Market 2023: Exploring the Growing Trend, Regional Analysis, Competitive, Scenario // https://translated.turbopages.org/proxy_u/en-ru.ru.ec8e9b9a-645d02d6-6bfe56c4-74722d776562/https/www.yahoo.com/lifestyle/islamic-finance-market-2023-exploring-090600330.html [Google Scholar]
  50. Haidar Bash, Model of the national economy - a new economic system, Per. from Turkish, ed. H.L. Shaidullin, (Kazan, 2011) 160. [Google Scholar]
  51. Sudin Haron, Zeti Akhtar Aziz, Islamic Finance and Banking: Philosophy, Principles and Practice (Kazan, Linova – Media, 2012) 536. [Google Scholar]
  52. Ernst &Young consulting company — http://www.ey.com [Google Scholar]
  53. M.B. Archakova-Uzhakhova, Economics, entrepreneurship and law, 4 (8), 245–256 (2018) [CrossRef] [Google Scholar]
  54. The term was first used in Sayyid’s book Manazira Ashana Gilani “ Islami maashiyat ” (“Islamic Economics”) in 1947. [Google Scholar]
  55. Andrey Sharonov, Jay Nibbe, Kairat Kelimbetov, Islamic economy is the fastest growing large economy. Eurasian Focus, Business School Institute for Emerging Market Research Skolkovo (IEMS) (2018) 130. URL: https://iems.skolkovo.ru/downloads/documents/SKOLKOVO_IEMS/Research_Reports/Skolkovo_IEMS_Research_2. [Google Scholar]
  56. Kh.S. Umarov, Financial business, 3, 68–71 (2013) [Google Scholar]
  57. K.Yu. Kotova, K. Yu. Kotova, E. A. Kokoulina, Topical Issues of Modern Economics, 10, 245–258 (2021) [Google Scholar]
  58. F.I. Kharisova, A.R. Yusupova, I.K. Kharisov, International Accounting, 21 (3), 138–148 (2018) [CrossRef] [Google Scholar]
  59. Narrated by Al-Bayhaqi in Shughab Al-Iman, “Ibn Asakir and Abi-Yaghla in ” Musnad “ by Al Manawi ” Feyd Al Qadir ”, 2, 286. [Google Scholar]
  60. Narrated by Ahmed “Al-Zuhd I bn Asakir Abu Nugam “ Al-Hilah ibn Abu-Al-Dunya ” Mukhasabat Al-Nafs ”, Al Asyuti , “Al Jami Al-Kabir ” This is also stated by Al-Tirmidhi , who quotes the follower of Maimun Ibn Mihrani : From the meadow will not be virtuous as long as he makes calculations in the same way as his partner , “Sunna Al-Tirmidhi ”, 2, 75. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.