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Using the Hofstede-Gray Framework to Argue Normatively for an Extension of Islamic Corporate Reports

Citation

Sulaiman, M and Willett, RJ, Using the Hofstede-Gray Framework to Argue Normatively for an Extension of Islamic Corporate Reports, Malaysian Accounting Review, 2, (1) pp. 82-105. ISSN 1675-4077 (2003) [Refereed Article]

Official URL: http://www.maref.org.my/publication/volume2-1/mar-...

Abstract

Baydoun and Willett (2000) suggest that the inclusion of the current value balance sheet and the value added statement in Islamic corporate reporting may be considered as satisfying the concepts of full disclosure and social accountability in Islam. Using the Hofstede-Gray framework, this paper provides a theoretical support for Baydoun and Willett’s (2000) Islamic corporate reporting model and also extends the model to include the reporting of the social and environmental aspects of the enterprise. What constitutes social reporting from Islam’s perspective is developed from the Shari’a and the list of economic, social and environmental indicators proposed by the Global Reporting Initiative

Item Details

Item Type:Refereed Article
Keywords:national culture, accounting values, Islamic corporate reporting, social responsibility, environmental accounting
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:International Accounting
Objective Division:Cultural Understanding
Objective Group:Religion and Ethics
Objective Field:Religion and Society
Author:Willett, RJ (Professor Roger Willett)
ID Code:100524
Year Published:2003
Deposited By:Tasmanian School of Business and Economics
Deposited On:2015-05-19
Last Modified:2016-11-17
Downloads:0

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