دور الإسلام في التأصيل العلمي للمفاهيم و المبادئ النظرية لعلم المحاسبة : (دراسة نظرية)‎

Abstract EN

This study aimed to consolidate the concepts, principles and theoretical principles of the science of accounting by relying on inductive approach, in gathering information from studies and references science funds and sources of Islamic law, opinions and interpretations and applications of scholars and Muslim scholars of the concepts, principles and theoretical principles of the science of accounting in order to prove the primacy accounting thought in the Islamic civilization created and the application of accounting principles, compared with modern accounting thought.

Among the most important findings of the study there was no evidence on the role of Islamic civilization in the creation of many of the concepts and foundations and principles of accounting and received in the jurisprudence of Islamic transactions since 1400 in the presence of instrumental and effective for the Islamic faith, the Koran, and the hadith, and the contributions of Muslim scholars to establish principles that science on the basis of legitimacy and scientific and ethical study also found that many of these concepts and principles have been moved from the Islamic civilization after defeathering of its legislative framework, and idiosyncratic, which emerged from it, which explains the emergence of modern accounting without theory because accounting in Islam based on legitimate grounds, and doctrinal and analysis, and the prohibition, and that's what called a lot of theorists Westerners to call the need to find theoretical and conceptual framework for framing of accounting and advocate the importance of entrance moral, and social accounting theory as accounting can not play a role in community service in isolation from the values of that society, beliefs and customs and morals.