The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan-Reference-Cited by-同舟云学术

The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan

Published:2020 Issue:4 Volume:9 Page:69-75
ISSN:2306-6784
Container-title:Journal of Governance and Regulation
language:en
Short-container-title:JGR

Author:

Alqaraleh Mithkal Hmoud¹,Thuneibat Nawaf Samah Mohammad²,Nour Abdulnaser Ibrahim³^ORCID

Affiliation:

1. Universiti Sultan Zainal Abidin

2. Mutah University

3. An-Najah National University

Abstract

The aim of this paper is to knowledge the problems faced by Islamic banks in Jordan towards the adherence to AAOIFI accounting standards. And to study the problems faced with adherence to AAOIFI accounting standards, a meticulous market survey was conducted from banking (employees of the financial department) in Islamic banks in Jordan – their number 4 – banks. A structured questionnaire was designed and distributed in person among respondents – their number 80 – employees in the financial departments. We are found towards adherence to AAOIFI accounting standards. Internal and external problems are found to adherence Islamic banks to AAOIFI accounting standards. The sample is limited to Islamic banks in Jordan. This is necessitated by the lack of adaptation elsewhere. Also, there is little research in Jordan on adherence to AAOIFI accounting standards developed by this body. This paper, along with the previous study, helps to address this gap.

Publisher

Virtus Interpress

Subject

Strategy and Management,Public Administration,Economics and Econometrics,Finance,Business and International Management

Link

https://virtusinterpress.org/IMG/pdf/jgrv9i4art6.pdf

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