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/ http://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf

id	uitm-13681
recordtype	eprints
spelling	uitm-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
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
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/ http://ir.uitm.edu.my/id/eprint/13681/1/AJ_MALIAH%20SULAIMAN%20MAR%2003.pdf
first_indexed	2023-09-18T22:50:10Z
last_indexed	2023-09-18T22:50:10Z
_version_	1777417490637258752

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

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