formulating a comprehensive accounting theory and practice
Date and Venue: July, 26-27 2011 - Islamic University of Indonesia, Yogyakarta, Indonesia
The theme of the conference centers on the search for development of comprehensive framework concerning the role of Islamic accounting on the development of Islamic economics system. The framework consists of theoretical and practical aspect of Islamic accounting science, which could be useful on the development of accounting for education. The fundamental question asked is to what extent Islamic accounting science
should be developed to fulfill the role of Islamic accounting system on the development of Islamic economic? (more hereunder)
should be developed to fulfill the role of Islamic accounting system on the development of Islamic economic? (more hereunder)
Introduction
The development of Islamic economics system can be observed especially by increasing number of Islamic organization such as Islamic banks, Islamic takaful, zakat and waqf institution, etc. The growing number of Islamic organization may interest accounting profession to the possibility of developing the Islamic accounting
discipline. Hayashi (1989, p. 42) defines Islamic accounting as [. . .] theory which thinks how it could allocate the resources justly [. . .] and Haniffa and Hudaib (2002, p. 8) define it as “an assurance function that seeks to establish socio-economic justice through its formalized procedures, routines,
objective measurement, control and reporting in accordance with the shariah principle.
The development of Islamic accounting embarks from the idea of attaching religious norms and values on the accounting theory and practice. As a iscipline, Islamic accounting gains wider attention from accounting scholars and profession.
Basically, they focus on broad area of accounting both on practical aspect and theoretical aspect, including the definition of Islamic accounting, the shariah accounting postulate and principle and also the role of Islamic
accounting on Islamic organization such as Islamic bank and zakat institution.
Nevertheless, so far, there is no agreement concerning comprehensive framework of Islamic accounting. Accordingly, the discussion on the role and the characteristic of Islamic accounting is an urgent and beneficial agenda.
In addition, previous works put more emphasizes on the design of financial reporting for external parties. In other words, they concentrated on the financial reporting area, accordingly other accounting areas such as auditing, management control system, management information system and ethical issues from Islamic perspective seem to be overlooked.
Few questions then to investigate include:
What is the accounting principle and postulate which must be discovered and formalized on the development of Islamic accounting theory?
To what extent the scope of Islamic accounting practice should be studied in connection with the role of Islamic accounting on the business development in particular and on the society at large?
How would Islamic accounting characterize auditing, management control system, financial reporting, and management information system, in connection with the goal of shariah (maqasid ul shariah)?
The workshop will allocate to the discussion of issues under the sessions named below (tentatively) . Other
relevant papers will be considered. Sufficient session time will be allocated for thorough discussion of the papers in the light of their methodological content and in reference to the theme of the workshop. Papers are to be rigorous and analytical in their approach on the issues and problems that are investigated. Such yet they must be within the realm of rigor and logical formalism. Applied papers are welcome if they address the focus of the workshop as mentioned above. Such papers can also emanate from conceptual investigation that they intend to launch in relation to specific problems and issues.
Papers presented will be reviewed for selective publication in Journal of Accounting and Auditing Indonesia and IQTISAD International Journal of Islamic Economics.
Speakers and Topics
1. - Prof. Dr. Takiah Mohd. Iskandar – University Kebangsaan Malaysia (Corporate governance from Islamic perspective)
2. - Prof. Dr. Iwan Triyuwono Brawijaya University (Review of Islamic accounting: Theoretical aspect)
3.Prof. Dr. Hadri Kusuma - Islamic University of Indonesia (Management information system in Islamic organization)
4. - Assoc. Prof. Syed Mohd. Ghazali Syed Wafa - University Kebangsaan Malaysia (Review of Islamic accounting: Practical aspect)
5.- Assoc. Prof. Dr. Zuraidah Mohd. Sanusi- University Technology MARA (Ethical issues in Islamic accounting)
6. - Assoc. Prof. Dr. Rohaya Md. Noor- University Technology MARA
7. - Associate Professor Dr Sofri B. Yahya, PhD, CFiA University Sains Malaysia (Environmental disclosure and Shariah compliant companies)
8. - Dr. Sofiah Md. Auzair- University Kebangsaan Malaysia (The role of management control system in Islamic organization)
9. - Dr. Fathyah Hasyim - University Sains Malaysia (Intellectual capital disclosure in syariah listed companies: a proposal for panel analysis study).
10. - Dr. Mohd. Harashid Bin Haron - University Sains Malaysia (Corporate Governance from an
Islamic perspective: Model and future development)
11.- Dr Amrizah Kamaluddin- University Technology MARA
12. - Dr Nawal Kasim- University Technology MARA (The practice of syariah auditing in Malaysia)
13. - Dr. Ataina Hudayati, MSi, Ak - Islamic University of Indonesia (Financial reporting in waqaf institutions)
14.- Drs. Noval Adib MSi- Brawijaya University (Institutional Analysis of Performance Management
System in Islamic Bank In Indonesia)
15.- Ustz. Mohammad Mahyuddin Khalid- University Technology MARA (Mosques Best Financial Practices)
Seminar and Workshop Fee
General participant : Rp 500.000,-
Foreign participant : $ 125,-
Student : Rp 250.000,-
Contact Person
Novi (081392379778) and Yuli (087839392238)
Telp (0274) 881 546, 883 087, 885 376 - Fax (0274) 882 589
Email: naylasahaja@ yahoo.com
Organizing Committee- Prodi Akuntansi FE UII- Pendidikan Profesi Akutansi (PPAk) FE UII- Magister Akutansi (MAKSI) FE UII- Pusat Pengkajian dan Pengembangan Ekonomi Islam (P3EI) FE UII
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