Bookkeeping and accounting control systems in a tenth-century Muslim administrative office

Hamid, Shaari A.; Craig, Russell; Clarke, Frank

doi:10.1080/09585209500000049

Cited by 7 publications

(13 citation statements)

References 4 publications

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“…(Ibn Khaldun, 2005, p.199) Subsequent Arab and Persian writers to provide guidance on accounting include Abu Abdallah Muhammad Al-Khwarizmi, whose Mafatih al-ulum ("Keys of the Sciences"), written around 977, includes a chapter describing "the techniques and documents of central administration in the eastern Iranian world at [that] time" (Bosworth, 1963, p.104). This was the main source upon which Hamid et al (1995) based their discussion of how the 10th century Islamic state controlled significant amounts of revenue and expenditure. Zaid (2000a) also draws on Al-Khwarizmi, as well as on the earlier administrative encyclopaedia of Qudama ibn Ja'far Kitab al-kharaj wa-sina'at al-kitaba ("Book on the land tax and methods of record-keeping", written before 948; see also Heck, 2002).…”

Section: Accounting Manualsmentioning

confidence: 99%

Defining Islamic accounting: current issues, past roots

Napier

2009

Accounting History

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The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providing growing insight into accounting in state and private contexts in the Middle East. Other parts of the Muslim world are also the focus of historical accounting research. There is still much to discover, however, before historians can determine the influence of Middle Eastern accounting ideas and practices in other parts of the world. Moreover, the term “Islamic accounting” may simply be a convenient label to group together quite disparate accounting practices and ideas across time and space.

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Section: Accounting Manualsmentioning

confidence: 99%

Defining Islamic accounting: current issues, past roots

Napier

2009

Accounting History

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“…Accounting practices in the history of the Muslim world are also written by Hamid et al (1995). The author uses a written government manual from the 10th century, which explains the practices and methods of accounting at that time.…”

Section: Period Of the Bani Abbasiyahmentioning

confidence: 99%

“…that the manuscripts written by Al-Mazenderani and several other Muslim experts occurred before the double entry written by Lucas Pacioli in Italy in 1494. EvenHamid et al (1995) said that before double entry Lucas Pacioli found it had already appeared that the more sophisticated Arabic double entry became the foundation for business development in Europe in the mid-term.…”

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confidence: 99%

Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective

Salman¹

2022

JIEBR

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The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).

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“…Hal ini berarti sistem register yang dipraktikkan di Samanid adalah standar bagi daerah lain. (Hamid et al, 1995). Sistem register akuntansi dari departemen pajak (Diwan al-kharaj) adalah bukti empiris kuatnya pengelolaan keuangan yang dipraktikkan oleh kantor administrasi Muslim.…”

Section: Sejarah Akuntansi Syariah DI Masa Bani Abbasiyahunclassified

“…Sistem register akuntansi dari departemen pajak (Diwan al-kharaj) adalah bukti empiris kuatnya pengelolaan keuangan yang dipraktikkan oleh kantor administrasi Muslim. Adapun konstituen utama dari daftar resmi adalah daftar berikut (Hamid et al, 1995): diberi judul "Risalah Falakiyah Kitab As Siyaqat". Tulisan ini disimpan di perpustakaan Sultan Sulaiman Al-Qanuni di Istambul Turki, tercatat di bagian manuskrip dengan nomor 2756, dan memuat tentang akuntansi dan sistem akuntansi di negara Islam.…”

Section: Sejarah Akuntansi Syariah DI Masa Bani Abbasiyahunclassified

Sejarah Perkembangan Akuntansi Syariah; Tinjauan Literatur Islam

Padli

2020

IJSER

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This study aims to examine the development of Islamic accounting since the issuance of the letter al baqoroh 282 to the present practice of Islamic financial institutions. A qualitative approach with content analysis in Islamic literature is carried out to describe the historical portrait of Islamic accounting. the result is the development of accounting in the Islamic era along with the trade culture of the Arab nation, which is increasingly developing with the concept of accountability in Islam and increasingly has many variants according to the times. This research also proves that the current sharia accounting practices do not copy western accounting but have a scientific historical basis in practice in the golden age of Islam.

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Bookkeeping and accounting control systems in a tenth-century Muslim administrative office

Cited by 7 publications

References 4 publications

Defining Islamic accounting: current issues, past roots

Defining Islamic accounting: current issues, past roots

Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective

Sejarah Perkembangan Akuntansi Syariah; Tinjauan Literatur Islam

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