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Islam, Economic Rationalism and Accounting


Sulaiman, M and Willett, RJ, Islam, Economic Rationalism and Accounting, American Journal of Islamic Social Sciences, 18, (2) pp. 61-93. ISSN 0887-7653 (2001) [Refereed Article]

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Copyright 2001 American Journal of Islamic Social Sciences

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This paper discusses the impact of Western accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting and reporting proposed by Baydoun and Willett (1994 & 2000). It goes on to consider the nature and origins of Western materialist philosophy and contrasts the belief structure of Islam with the West. The paper also examines the historical context in which Western values became adopted in Muslim societies and discusses the policy issues that confront Islamic accounting standard setters

Item Details

Item Type:Refereed Article
Research Division:Philosophy and Religious Studies
Research Group:Religious studies
Research Field:Islamic studies
Objective Division:Culture and Society
Objective Group:Religion
Objective Field:Religion and society
UTAS Author:Willett, RJ (Professor Roger Willett)
ID Code:100526
Year Published:2001
Deposited By:TSBE
Deposited On:2015-05-19
Last Modified:2018-08-10

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