The scope of accountants activities in the Islamic Caliphate (6321418)

Purpose: The article aims to establish the scope of accounting tasks in the Islamic Caliphate in the Middle Ages based on the literature on the subject based on primary sources. Methodology/approach: Expert literature review, interpretative and inductive method. Findings: The duties and responsibilities of accountants in the medieval Muslim community were very broad (using information from the accounting system to ensure that the interests of the umma were respected in the context of religious law). In addition to operating seven accounting systems in the Caliphate and having knowledge of the complicated recording and control procedures associated with it, accountants had to demonstrate the ability to prepare periodic financial statements and budgets, used as an internal control tool and for the analysis and interpretation of reports. They also acted as auditors a mandatory practice in the Islamic Caliphate. They also offered their services to individual entrepreneurs (for the purpose of fulfilling zakat payments). Practical implications: The article provides a better understanding of the historical evolution of the accounting profession. Originality/value: The article presents little-known issues, such as the premises for the evolution of the accounting profession in the Islamic Caliphate, determining the scope of account-ants tasks and thus filling the cognitive gap.