{"title":"伊斯兰金融、伊斯兰会计和标准研究分析","authors":"Arzu Meriç, Halime Karaca","doi":"10.1108/jiabr-12-2023-0422","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>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 <em>Journal of Islamic Accounting and Business Research</em> is the most frequently published journal in this field, with the most commonly published authors being K. Hussainey and M.K. Alam.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":46046,"journal":{"name":"Journal of Islamic Accounting and Business Research","volume":"72 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of Islamic finance, Islamic accounting and standards research\",\"authors\":\"Arzu Meriç, Halime Karaca\",\"doi\":\"10.1108/jiabr-12-2023-0422\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>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 <em>Journal of Islamic Accounting and Business Research</em> is the most frequently published journal in this field, with the most commonly published authors being K. Hussainey and M.K. Alam.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>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.</p><!--/ Abstract__block -->\",\"PeriodicalId\":46046,\"journal\":{\"name\":\"Journal of Islamic Accounting and Business Research\",\"volume\":\"72 1\",\"pages\":\"\"},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2024-05-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Islamic Accounting and Business Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jiabr-12-2023-0422\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Islamic Accounting and Business Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jiabr-12-2023-0422","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Analysis of Islamic finance, Islamic accounting and standards research
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.
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.
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