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Business Zakat conditions and their relationships with accounting principles: An exploratory study

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dc.citedby1
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorTarmidi-Tokhid M.B.en_US
dc.contributor.authorAbdullah A.A.en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid57212134784en_US
dc.contributor.authorid57211617979en_US
dc.date.accessioned2023-05-29T07:28:35Z
dc.date.available2023-05-29T07:28:35Z
dc.date.issued2019
dc.description.abstractIn current practices of business zakat computation, information from financial reporting disclosure is prepared based on accounting principles. However, there are problems as the business zakat conditions require different information from what is being disclosed in financial reporting. This creates difficulties as the current accounting practices cannot fully meet the demand of information required for business zakat computation. As the need of zakat accounting is undeniable, this study goes beyond the normal study by concentrating on each condition of business zakat and how it relates with current accounting practices. It is an exploratory study designed to discuss the current gap between zakat conditions and accounting principles. This study has revealed the gap occurring between the practices are due to two reasons, (i) the different in definition used by the practices and (ii) shariah requirement that is not within the scope of accounting. � 2019, Primrose Hall Publishing Group.en_US
dc.description.natureFinalen_US
dc.identifier.epage366
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85075981183
dc.identifier.spage355
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85075981183&partnerID=40&md5=0f8ca55a8536a11bd05434e2c5260e1d
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/24905
dc.identifier.volume8
dc.publisherPrimrose Hall Publishing Groupen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Innovation, Creativity and Change
dc.titleBusiness Zakat conditions and their relationships with accounting principles: An exploratory studyen_US
dc.typeArticleen_US
dspace.entity.typePublication
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