The two Ws of Islamic accounting research

Roszaini Haniffa · Mohammad Hudaib

44 citations0/0 files storedJournal of Islamic accounting and business research

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Islamic Finance and Banking Studies Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Purpose The purpose of this paper is to introduce the new journal and articles in the first issue. Design/methodology/approach The paper attempts to introduce the journal by answering the two “W” questions – what is Islamic accounting and why Islamic accounting research is important. In doing so, it indirectly highlights the need for a specialist journal like Journal of Islamic Accounting and Business Research (JIABR) and the potential research areas. Findings Islamic accounting research is still at the infancy stage compared to Islamic banking and finance. One of the reasons is due to lack of exposure of research conducted in the area at international level, ending up with only a few issues getting attention. Similarly, the lack of a platform where researchers interested in the area could showcase the diverse range of research as well as network and get support on their research hindered the progress of research in this area. Hence, JIABR could be the leading journal in the area of Islamic accounting and business research if all papers related to it are channeled in this specialist journal. In this way, researchers in the areas of accounting and business would be more aware of the development and contemporary issues to take the research forward. Originality/value This paper is useful to new readers of the journal around the world who are interested but have limited knowledge in the area, and also those who wish to submit to the journal, in that it highlights some potential areas for research.

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References

2009Defining Islamic accounting: current issues, past roots 1997Islam and Accounting: Ethical issues in the Presentation of Financial Information 2004The Economics and Politics of Accounting

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