Mohammed Sarea, Adel; Mohd Hanefah, Mustafa - In: Journal of Islamic Accounting and Business Research 4 (2013) 1, pp. 64-76
Purpose – The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs). Design/methodology/approach – The basis of the paper was stakeholder theory to analyse the need of accounting standards...
