Year 2018, Volume 4, Issue 1, Pages 96 - 110 2018-03-31

Comparative Analysis of Islamic Accounting with Conventional Accounting
İslami Muhasebenin Geleneksel Muhasebe ile Karşılaştırmalı Olarak İncelenmesi

Mehmet ERSOY [1] , Özgür ÇATIKKAŞ [2] , Ayhan YATBAZ [3]

202 539

The aim of this study is to examine and discuss Islamic accounting in the context of conventional accounting, and to establish a theoretical framework for it. In the study, the concept of accounting and Islamic accounting was emphasized, and the related literature was searched. At the end of the comparative evaluation it was seen that the traditional principles of the Islamic accounting were separated from traditional accounting. It can be said that the basic assumptions and qualitative features that apply to traditional accounting are also largely applicable to Islamic accounting. However, the information users in Islamic accounting have a broader meaning than conventional accounting. Apart from the IASB, AAOIFI, which sets standards in the field of Islamic accounting, also sets standards on audit, governance, ethics and financial instruments. Islamic accounting has made significant progress in Malaysia and Bahrain, which have been designated as Islamic finance centers. The development of Islamic accounting in Turkey depends on the development of Islamic banking and finance industry. One of the main objectives of Turkey's Istanbul Finance Center vision is the dissemination and development of Islamic banking and finance. In order for this process to be carried out in a healthy way, Islamic accounting should be given the same important. Firstly, Turkey needs a commission consisted of the experts in the field of both accounting and Islamic religion. This commission must discuss what to do for developing Islamic accounting in Turkey. In addition, under universities, research centers related to Islamic accounting or sub-units under existing centers should be established. These units can organize scientific events such as congresses, conferences, workshops, panels about Islamic accountancy. Within these activities, specialists in Islamic accounting can be invited from abroad to benefit from their knowledge and experience. Finally, the BRSA, PBAT and PSA can jointly discuss what can be done about legal and institutional arrangements.

Bu çalışmanın amacı İslami muhasebeyi geleneksel muhasebe çerçevesinde ele alıp incelemek ve teorik bir çerçeve ortaya koymaktır. Çalışmada öncelikle muhasebe ve İslami muhasebe kavramı üzerinde durulmuş ve ilgili dizin taranmıştır. Yapılan karşılaştırmalı değerlendirme sonunda İslami muhasebenin özellikle dayandığı temel ilkeler bakımından geleneksel muhasebeden ayrıldığı görülmüştür. Geleneksel muhasebede geçerli olan temel varsayım ve niteliksel özellikler büyük oranda İslami muhasebe için de geçerli olduğu söylenebilir. Bununla birlikte İslami muhasebede bilgi kullanıcıları geleneksel muhasebeden daha geniş bir anlam ifade etmektedir. İslami muhasebe alanında standartlar düzenleyen AAOIFI, IASB’den farklı olarak denetim, yönetişim, etik, finansal ürün bazında da standartlar düzenlemektedir. İslami muhasebe özellikle Malezya ve Bahreyn gibi İslami finans merkezi denebilecek ülkelerde önemli ilerlemeler kaydetmiştir. Türkiye’de İslami muhasebenin gelişmesi İslami bankacılık ve finans sektörünün gelişmesine bağlıdır. Türkiye’nin İstanbul Finans Merkezi vizyonunun temel hedeflerinden biri de İslami bankacılık ve finansın yaygınlaştırılması ve geliştirilmesidir. Bu sürecin sağlıklı bir şekilde yürütülebilmesi için İslami muhasebeye aynı önemin verilmesi gerekir. Türkiye’de öncelikle yapılması gereken hem muhasebe alanında hem de İslami dininin her ikisinde birden ihtisas sahibi olmuş kişilerden oluşan bir komisyon oluşturarak Türkiye’de öncelikle neler yapılması gerekir ortaya konmalıdır. Ayrıca üniversiteler bazında İslami muhasebeyle ilgili araştırma merkezleri ya da mevcut merkezler altında alt birimler oluşturulmalıdır. Bu birimler İslami muhasebeyle ilgili kongre, konferans, çalıştay, panel gibi bilimsel etkinlikler düzenleyebilir. Bu etkinlikler kapsamında yurt dışından İslami muhasebe alanında ihtisaslı kimseler davet edilerek bunların bilgi ve birikimlerinden yararlanılabilir. Son olarak BDDK, TKBB ve KGK ortak hareket ederek yasal ve kurumsal düzenlemeler konusunda neler yapılabileceğini tartışabilirler.

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Primary Language en
Subjects Economics
Journal Section Articles
Authors

Author: Mehmet ERSOY

Author: Özgür ÇATIKKAŞ

Author: Ayhan YATBAZ

Dates

Publication Date: March 31, 2018

Bibtex @research article { ijisef412127, journal = {International Journal of Islamic Economics and Finance Studies}, issn = {2149-8393}, eissn = {2149-8407}, address = {Politik Ekonomik ve Sosyal Araştırmalar Merkezi}, year = {2018}, volume = {4}, pages = {96 - 110}, doi = {10.25272/j.2149-8407.2018.4.1.06}, title = {Comparative Analysis of Islamic Accounting with Conventional Accounting}, key = {cite}, author = {ERSOY, Mehmet and ÇATIKKAŞ, Özgür and YATBAZ, Ayhan} }
APA ERSOY, M , ÇATIKKAŞ, Ö , YATBAZ, A . (2018). Comparative Analysis of Islamic Accounting with Conventional Accounting. International Journal of Islamic Economics and Finance Studies, 4 (1), 96-110. DOI: 10.25272/j.2149-8407.2018.4.1.06
MLA ERSOY, M , ÇATIKKAŞ, Ö , YATBAZ, A . "Comparative Analysis of Islamic Accounting with Conventional Accounting". International Journal of Islamic Economics and Finance Studies 4 (2018): 96-110 <http://dergipark.org.tr/ijisef/issue/36413/412127>
Chicago ERSOY, M , ÇATIKKAŞ, Ö , YATBAZ, A . "Comparative Analysis of Islamic Accounting with Conventional Accounting". International Journal of Islamic Economics and Finance Studies 4 (2018): 96-110
RIS TY - JOUR T1 - Comparative Analysis of Islamic Accounting with Conventional Accounting AU - Mehmet ERSOY , Özgür ÇATIKKAŞ , Ayhan YATBAZ Y1 - 2018 PY - 2018 N1 - doi: 10.25272/j.2149-8407.2018.4.1.06 DO - 10.25272/j.2149-8407.2018.4.1.06 T2 - International Journal of Islamic Economics and Finance Studies JF - Journal JO - JOR SP - 96 EP - 110 VL - 4 IS - 1 SN - 2149-8393-2149-8407 M3 - doi: 10.25272/j.2149-8407.2018.4.1.06 UR - https://doi.org/10.25272/j.2149-8407.2018.4.1.06 Y2 - 2019 ER -
EndNote %0 International Journal of Islamic Economics and Finance Studies Comparative Analysis of Islamic Accounting with Conventional Accounting %A Mehmet ERSOY , Özgür ÇATIKKAŞ , Ayhan YATBAZ %T Comparative Analysis of Islamic Accounting with Conventional Accounting %D 2018 %J International Journal of Islamic Economics and Finance Studies %P 2149-8393-2149-8407 %V 4 %N 1 %R doi: 10.25272/j.2149-8407.2018.4.1.06 %U 10.25272/j.2149-8407.2018.4.1.06
ISNAD ERSOY, Mehmet , ÇATIKKAŞ, Özgür , YATBAZ, Ayhan . "Comparative Analysis of Islamic Accounting with Conventional Accounting". International Journal of Islamic Economics and Finance Studies 4 / 1 (March 2018): 96-110. https://doi.org/10.25272/j.2149-8407.2018.4.1.06
AMA ERSOY M , ÇATIKKAŞ Ö , YATBAZ A . Comparative Analysis of Islamic Accounting with Conventional Accounting. IJISEF. 2018; 4(1): 96-110.
Vancouver ERSOY M , ÇATIKKAŞ Ö , YATBAZ A . Comparative Analysis of Islamic Accounting with Conventional Accounting. International Journal of Islamic Economics and Finance Studies. 2018; 4(1): 110-96.