دراسة مقارنة بين الاعتراف المحاسبي في عملية البيع من منظور إسلامي و معيار المحاسبة الدولي رقم 18 (الاعتراف بالايراد)‎ : وجهات نظر الأكاديميين في الجامعات الأردنية

الملخص EN

This study aims to clarifying the role of accounting in providing useful financial information in actual value about the funds sold from an Islamic perspective and presenting them to users, questionnaire distributed to 40 respondents who are working at Jordanian universities.

The data analyzed through the SPSS, ANOVA and MANOVA to find acomparative between the accounting recognition in the sales process from an Islamic perspective and the timing of their recognition, and International Accounting Standard (IAS) 18 Recognition of revenue from the perspective of academics workers at Jordanian universities.

The study found that the rules of Islamic financial and ethical transactions, and the fraud and default associated with selling, are the most important among the accounting conditions recognition in the sale from an Islamic perspective, while the core of commercial transaction is the most important condition when recognition in the sale in accordance with IAS 18 Recognition Revenue.

The study recommends that further studies should be carried out to integrate jurisprudence of financial transactions on the one hand, and accounting science on the other hand, and consciousness of accounting practices in other cultures, that for enable rooted accounting processing transactions and financial events in the theoretical or applied field.