University Evaluation about the Need for Improvement and Presentation of Accounting Measurement Conceptual Framework by Islamic Religious Culture Approach

Subject Areas : Journal of Cultural Management

عسگر پاک مرام ¹ (مسؤال مکاتبات)
یوسف بیک زاده ² (ندارد)
جمال بحری ثالث ³ (ندارد)

Received: 2014-09-09 Accepted : 2014-09-09 Published : 2011-09-23

Keywords: Accounting measurements, conceptual framework, university, Culture, Islam, and Religion,

Abstract :

Introduction and research objective: This paper concerns about accounting measurements from the socio ‐cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. The purpose of this study is explanation of the differences between Islamic accounting measurement and Western accounting measurement and providing a Islamic accounting conceptual framework. Research method: This research is applied in purpose and descriptive in implementation. Findings: The research results by using Delphi method, and university opinion was verified. The study show that due to differences of social values, values measured on the accounting assets is different from historical cost accounting. Asset valuation for purpose of Zakat, was the case of this study. In this case, Islamic accounting measurement is in accordance with exit price measurement. Conclusion: we can conclude that, an Islamic country such as Iran, in order to realization high goals and objectives of Islam holy Sharia, must be create and used Islamic accounting conceptual framework in accordance with Islamic guidelines.