伊斯兰教法审计的系统文献综述

Q3 Social Sciences Journal of Social Science Education Pub Date : 2023-08-07 DOI:10.46799/jss.v4i5.681

Arini Arini, Aning Azzahra, Sambas Ade Kesuma, I. Muda

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引用次数: 0

摘要

本研究旨在以系统的文献回顾为基础，详细介绍伊斯兰教法审计的研究。2013-2023年，从Scopus数据库中收集了40篇论文。本研究从理论角度、地域分布、研究背景、研究主题等方面进行分析。结果显示，近年来伊斯兰审计研究有所增加。与其他伊斯兰国家相比，大多数研究都是在特定的国家进行的，比如马来西亚。此外，研究发现，以往的研究并没有了解有效的伊斯兰审计实践在ipi中的前因后果和影响，研究的重点是某些理论，如代理理论，限制了研究的方式。

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A Systematic Literature Review in Shariah Audit

This study aims to present in detail the sharia audit research based on a systematic literature review. From 2013–2023, 40 articles were collected from the Scopus database. This research is seen from a theoretical point of view, geographical distribution, research background, and theme. The results show an increase in Islamic audit research in recent years. Compared to other Islamic countries, most of the research was conducted in specific countries, such as Malaysia. In addition, it has been found that previous studies have not known the antecedents and effects of effective Islamic auditing practices in IPIs, The focus of research on certain theories, such as agency theory, limits the way of research.

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来源期刊

Journal of Social Science Education Social Sciences-Education

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

36 weeks

期刊介绍： The Journal of Social Science Education (JSSE) was founded in 2000 in order to offer the disciplines in the field of social science education a representative scholarly publication. The journal represents a sophisticated image that is characterised by its theory and research orientation, interdisciplinary approach, internationalism and originality as well as by a rigorous anonymous peer review. Theory and research orientation: The Journal of Social Science Education (JSSE) is a theory and research oriented journal of social science education and related disciplines and field. Theoretical discussions on education, teaching and learning and related empirical research are its centre of interest. Of course, scholarly perspectives on practices of teaching and learning and the discussion of policies, empirical results, and research methods are included. Interdisciplinary approach: The JSSE promotes the dialogue among the disciplines of social science education and between them and the social sciences. It is committed to the ideas of cooperation and interdisciplinary research. Therefore, the editors of the JSSE prefer topics which are rele-vant for more than one specialist discipline of social science education or social sciences. Internationalism: The JSSE offers a forum for the dialogue across national borders and puts a particular stress on a European perspective and on research on and practices of European countries. That is why the journal prefers themes that are of multinational or supranational, especially European relevance and papers that deal with topics related to the diverse discourses in Europe. Originality: In addition, the JSSE prefers contributions that stimulate and enrich the scholarly discourse through their originality and innova-tiveness, e.g. by developing new concepts, applying unconventional methods or exceeding the borders of conventional discourses...