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Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett

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 pro...

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Main Authors: Sulaiman, Maliah, Willett, Roger
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2003
Subjects:
Corporations
Managerial accounting
Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Online Access:http://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf
http://ir.uitm.edu.my/id/eprint/13681/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.136812016-07-21T07:36:55Z http://ir.uitm.edu.my/id/eprint/13681/ Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett Sulaiman, Maliah Willett, Roger Corporations Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements 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 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. Faculty of Accountancy & Accounting Research Institute (ARI) 2003 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf Sulaiman, Maliah and Willett, Roger (2003) Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett. Malaysian Accounting Review, 2 (1). pp. 81-105. ISSN 1675-4077 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Corporations
Managerial accounting
Balance sheet. Financial statements. Corporation reports. Including pro forma statements
spellingShingle Corporations
Managerial accounting
Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Sulaiman, Maliah
Willett, Roger
Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
description 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 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.
format Article
author Sulaiman, Maliah
Willett, Roger
author_facet Sulaiman, Maliah
Willett, Roger
author_sort Sulaiman, Maliah
title Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
title_short Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
title_full Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
title_fullStr Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
title_full_unstemmed Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
title_sort using the hofstede-gray framework to argue normatively for an extension of islamic corporate reports / maliah sulaiman and roger willett
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate 2003
url http://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf
http://ir.uitm.edu.my/id/eprint/13681/
https://mar.uitm.edu.my/
_version_ 1685648424492335104
score 13.211869

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