Focus and Scope

The Islamic Accounting and Finance Review focuses on all aspects of accounting and finance guided by Islamic principles. The scope includes, but is not limited to:

Islamic Accounting Theory and Practice: AAOIFI standards, financial reporting for Islamic financial institutions, and ethical disclosure.

Zakat, Waqf, and Sadaqah Accounting: Management, reporting, and governance of Islamic social finance instruments.

Shariah Auditing and Governance: Internal and external Shariah audit frameworks, compliance, and the role of Shariah supervisory boards.

Islamic Banking and Finance: Product development, risk management (e.g., in Mudarabah and Musharakah), performance, and stability.

Takaful (Islamic Insurance): Models, accounting, and regulatory issues.

Islamic Capital Markets: Sukuk (Islamic bonds), Islamic funds, and stock screening methodologies.

FinTech in Islamic Finance: Blockchain, cryptocurrencies, and digital platforms from a Shariah perspective.

Corporate Governance and CSR: Ethical governance structures and corporate social responsibility in Islamic institutions.

Comparative Studies: Analyses comparing Islamic and conventional accounting/finance systems.