Rachunkowość w kręgu kultury islamskiej
Accounting in the Islamic world

Summary/Abstract: Islamic professional literature points out the lack of adjustment of conventional (western) accounting concept to the beliefs defined by the Islamic code with regard to this particular element of an economic entity information system. The objections usually refer to three issues: contradictions with Islamic teaching, lack of reference to the objectives of Islamic accounting and insufficient focus on Islamic social-economic targets. Having identified these problems the article attempts to find the reply to the question: what is Islamic accounting? The content of the article includes discussion of the specific nature of economic activity in line with the requirements of Islam and comparison of features associated with Islamic accounting with the attributes of western (British-American) school of accounting.

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