Analysis of Islamic finance, Islamic accounting and standards research

IF 2.5 Q2 BUSINESS, FINANCE Journal of Islamic Accounting and Business Research Pub Date : 2024-05-08 DOI:10.1108/jiabr-12-2023-0422

Arzu Meriç, Halime Karaca

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Abstract

Purpose

The Islamic financial system is a sector with a high potential for development, and the agenda has been set with theoretical studies before practical studies in this field have begun. The increase in theoretical studies on the establishment of the Islamic financial system has led to the issue being placed on the agenda of the Islamic world. Following the theoretical studies, the sector gained popularity with applications. The aim of this study is to systematically review the literature on the subject, which has been theoretically agenda-setting and functionalised with applications.

Design/methodology/approach

In this context, the place of the concepts of “Islamic Finance or Islamic Accounting and AAOIFI or IFRS” in the international literature and their coverage were examined; a bibliometric analysis of the articles written in this field between 2001 and 2023 and scanned in the Scopus database was carried out. The R bibliometrics software was used to analyse the data, and the results were evaluated by carrying out performance and scientific mapping analyses of the publications.

Findings

Based on the results of the bibliometric analysis, a total of 969 publications in the form of articles, books, book chapters and proceedings were identified in the Scopus database. It is evident that there has been a steady increase in the number of articles pertaining to the research topic over the years, and the years with the highest volume of publications are 2020 and 2022. The Journal of Islamic Accounting and Business Research is the most frequently published journal in this field, with the most commonly published authors being K. Hussainey and M.K. Alam.

Originality/value

A bibliometric analysis of the literature pertaining to the subject has been conducted to examine primarily theoretical shortcomings and translate them into practical improvements. This pioneering study of theoretical investigations on the subject is aimed at eradicating practical deficiencies.

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伊斯兰金融、伊斯兰会计和标准研究分析

目的伊斯兰金融体系是一个极具发展潜力的部门，在这一领域的实践研究开始之前，就已经通过理论研究确定了议程。随着关于建立伊斯兰金融体系的理论研究的增加，这一问题被提上了伊斯兰世界的议事日程。在理论研究之后，该领域的应用得到了普及。本研究的目的是系统地回顾有关这一主题的文献，这些文献在理论上已被提上议事日程，在功能上已被应用。在此背景下，对 "伊斯兰金融或伊斯兰会计和 AAOIFI 或国际财务报告准则 "这些概念在国际文献中的地位及其覆盖范围进行了研究；对 2001 年至 2023 年期间在该领域撰写并在 Scopus 数据库中扫描的文章进行了文献计量分析。研究结果根据文献计量分析的结果，在 Scopus 数据库中确定了文章、书籍、书籍章节和论文集等形式的出版物共计 969 篇。很明显，与研究课题相关的文章数量逐年稳步增长，出版物数量最多的年份是 2020 年和 2022 年。伊斯兰会计与商业研究期刊》是该领域发表文章最多的期刊，发表文章最多的作者是 K. Hussainey 和 M.K. Alam。原创性/价值对与该主题相关的文献进行了文献计量分析，主要研究理论上的不足，并将其转化为实际的改进。对该主题理论研究的这一开创性研究旨在消除实际缺陷。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.