Accounting from a religious perspective : a case of the central government accounting in Islamic Republic of Pakistan
Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view p...
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| Autor*in: |
Badshah, Imtiaz [verfasserIn] Mellemvik, Frode [verfasserIn] Timoshenko, Konstantin [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2013 |
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| Beschreibung: |
Systemvoraussetzung: Acrobat Reader. |
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| Übergeordnetes Werk: |
In: Asian economic and financial review - Karachi : AESS, 2011, 3(2013), 2, Seite 243-258 |
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| Übergeordnetes Werk: |
volume:3 ; year:2013 ; number:2 ; pages:243-258 |
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(DE-627)737458321 (DE-599)GBV737458321 DE-627 ger DE-627 rakwb eng Badshah, Imtiaz verfasserin aut Accounting from a religious perspective a case of the central government accounting in Islamic Republic of Pakistan Imtiaz Badshah; Frode Mellemvik; Konstantin Timoshenko 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control Systemvoraussetzung: Acrobat Reader. Mellemvik, Frode verfasserin aut Timoshenko, Konstantin verfasserin aut In Asian economic and financial review Karachi : AESS, 2011 3(2013), 2, Seite 243-258 Online-Ressource (DE-627)679129006 (DE-600)2639831-X (DE-576)354445766 2222-6737 nnns volume:3 year:2013 number:2 pages:243-258 http://www.aessweb.com/download.php?id=1774 Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2013 2 243-258 26 01 0206 1369813430 z1k 01-03-13 |
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(DE-627)737458321 (DE-599)GBV737458321 DE-627 ger DE-627 rakwb eng Badshah, Imtiaz verfasserin aut Accounting from a religious perspective a case of the central government accounting in Islamic Republic of Pakistan Imtiaz Badshah; Frode Mellemvik; Konstantin Timoshenko 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control Systemvoraussetzung: Acrobat Reader. Mellemvik, Frode verfasserin aut Timoshenko, Konstantin verfasserin aut In Asian economic and financial review Karachi : AESS, 2011 3(2013), 2, Seite 243-258 Online-Ressource (DE-627)679129006 (DE-600)2639831-X (DE-576)354445766 2222-6737 nnns volume:3 year:2013 number:2 pages:243-258 http://www.aessweb.com/download.php?id=1774 Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2013 2 243-258 26 01 0206 1369813430 z1k 01-03-13 |
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(DE-627)737458321 (DE-599)GBV737458321 DE-627 ger DE-627 rakwb eng Badshah, Imtiaz verfasserin aut Accounting from a religious perspective a case of the central government accounting in Islamic Republic of Pakistan Imtiaz Badshah; Frode Mellemvik; Konstantin Timoshenko 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control Systemvoraussetzung: Acrobat Reader. Mellemvik, Frode verfasserin aut Timoshenko, Konstantin verfasserin aut In Asian economic and financial review Karachi : AESS, 2011 3(2013), 2, Seite 243-258 Online-Ressource (DE-627)679129006 (DE-600)2639831-X (DE-576)354445766 2222-6737 nnns volume:3 year:2013 number:2 pages:243-258 http://www.aessweb.com/download.php?id=1774 Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2013 2 243-258 26 01 0206 1369813430 z1k 01-03-13 |
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(DE-627)737458321 (DE-599)GBV737458321 DE-627 ger DE-627 rakwb eng Badshah, Imtiaz verfasserin aut Accounting from a religious perspective a case of the central government accounting in Islamic Republic of Pakistan Imtiaz Badshah; Frode Mellemvik; Konstantin Timoshenko 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control Systemvoraussetzung: Acrobat Reader. Mellemvik, Frode verfasserin aut Timoshenko, Konstantin verfasserin aut In Asian economic and financial review Karachi : AESS, 2011 3(2013), 2, Seite 243-258 Online-Ressource (DE-627)679129006 (DE-600)2639831-X (DE-576)354445766 2222-6737 nnns volume:3 year:2013 number:2 pages:243-258 http://www.aessweb.com/download.php?id=1774 Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2013 2 243-258 26 01 0206 1369813430 z1k 01-03-13 |
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(DE-627)737458321 (DE-599)GBV737458321 DE-627 ger DE-627 rakwb eng Badshah, Imtiaz verfasserin aut Accounting from a religious perspective a case of the central government accounting in Islamic Republic of Pakistan Imtiaz Badshah; Frode Mellemvik; Konstantin Timoshenko 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control Systemvoraussetzung: Acrobat Reader. Mellemvik, Frode verfasserin aut Timoshenko, Konstantin verfasserin aut In Asian economic and financial review Karachi : AESS, 2011 3(2013), 2, Seite 243-258 Online-Ressource (DE-627)679129006 (DE-600)2639831-X (DE-576)354445766 2222-6737 nnns volume:3 year:2013 number:2 pages:243-258 http://www.aessweb.com/download.php?id=1774 Verlag Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2013 2 243-258 26 01 0206 1369813430 z1k 01-03-13 |
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Accounting from a religious perspective a case of the central government accounting in Islamic Republic of Pakistan |
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Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control |
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Purpose - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of accounting at the central government in Islamic Republic of Pakistan. Design/methodology/approach – It is an empirical paper that is situated within a social constructionist world view philosophical paradigm and that takes advantage of the descriptive and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting, constitute a theoretical framework for this study. Findings - The findings of the study indicate that the role of religion in the development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result of the overall process of hybridization where many institutional and cultural factors may have played the major role in shaping accounting practices rather than the religion of Islam. Practical implications – There are cultural (excluding religion), as well as institutional factors, that are beyond the scope of this paper and that may have played a greater role in the (re)formation of the accounting practices as compared to religion. However, the dual nature of the concept of Islamic accounting - that is, (1) the accountability of government to fellow people (public) and (2) to Allah (God) - may play a wider role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan. Originality/Value – This research is first in its nature to comprehend the role of religion (Islam) in the shaping the Government accounting practices in Pakistan. Hopefully, it has contributed to a better understanding of the concepts of Islamic accounting within a rather alien-empirical context, that is, Islamic Republic of Pakistan where constitutionally Islam is declared as a state religion. -- Islam ; religion ; accounting ; government ; management control |
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