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The Role of Islamic Accounting in the Banking Development of Islamic Countries: Case Iraqi Islamic Banks

المصدر: مجلة ميسان للدراسات الأكاديمية
الناشر: جامعة ميسان - كلية التربية الأساسية
المؤلف الرئيسي: Abid Al-Kadim, Mustafa O. (Author)
المجلد/العدد: مج15, ع30
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2016
الصفحات: 88 - 103
DOI: 10.54633/2333-015-030-001
ISSN: 1994-697X
رقم MD: 1186075
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: HumanIndex, EduSearch
مواضيع:
كلمات المؤلف المفتاحية:
Islamic Cost Accounting | Amanah Deposit | Economic Growth
رابط المحتوى:
صورة الغلاف QR قانون

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024 |3 10.54633/2333-015-030-001 
041 |a eng 
044 |b العراق 
100 |9 634742  |a Abid Al-Kadim, Mustafa O.  |e Author 
245 |a The Role of Islamic Accounting in the Banking Development of Islamic Countries:  |b Case Iraqi Islamic Banks 
260 |b جامعة ميسان - كلية التربية الأساسية  |c 2016 
300 |a 88 - 103 
336 |a بحوث ومقالات  |b Article 
520 |b Today, Islamic banks are facing great challenge to successfully serve the Islamic societies in a way to increase the economic growth significantly. The clients in Muslim countries around the world currently represent an enormous opportunity for those willing to overcome financial challenges. The two dimension of Islamic accounting where applied in this research; Islamic Cost Accounting and Amanah. The problem for search is the inability to identify the suitable accounting systems in Islamic banks operating in Iraq. Iraq is one of the Muslim countries that face a great challenge in dealing with lack of understanding to Islamic accounting system. In addition to that it is found that the functional models for utilizing Islamic products are not effective to attract clients for Islamic accounting system. The aim of this study is to examine the relationship between ‘Islamic cost accounting ’and ‘Amanah’ together on the development in banking sector in Iraq represented in economic growth. The result showed that the influence of these two variables on economic growth is significant and important to Islamic banking in Iraq. It is concluded that the Islamic financial accounting system is very important because it encourages investment also it improves capital allocation efficiency and the allocation of funds is a matter of success of the project. 
653 |a المحاسبة المالية  |a التنمية الاقتصادية  |a المصارف الإسلامية  |a العراق 
692 |b Islamic Cost Accounting  |b Amanah Deposit  |b Economic Growth 
773 |4 التربية والتعليم  |6 Education & Educational Research  |c 001  |e Maisan Journal of Academic Studies  |f Maǧallaẗ Mīsān li-l-dirāsāt al-akādīmiyyaẗ  |l 030  |m مج15, ع30  |o 2333  |s مجلة ميسان للدراسات الأكاديمية  |v 015  |x 1994-697X 
856 |u 2333-015-030-001.pdf 
930 |d y  |p y  |q n 
995 |a HumanIndex 
995 |a EduSearch 
999 |c 1186075  |d 1186075