Öz
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.
Anahtar Kelimeler
Kaynakça
- Abdel Karim, R. A. (1999). Accounting and Auditing Standards for Islamic Financial Institutions. Proceedings of the Second Harvard University Forum on Islamic Finance: Islamic Finance into the 21st Century (s. 239-241). Cambridge, Massachusetts: Center for Middle Eastern Studies, Harvard University. Abdel Karim, R. A. (2001) International accounting harmonization, banking regulation and Islamic banks, The International Journal of Accounting, 36 169–193 Abdul Rahman, A. (2011). A Introduction to Islamic Accounting Theory and Practice. Kuala Lumpur. Ahmed, A. A. (2012). Accounting in Islamic Perspective: A Timely Opportunity, A Timely Challenge. ASA University Review, 2012, July - Dec., 6(2), 11 - 31. Ansari, O. M. (2015, Dec.). AAOIFI’s Accounting Standards Setting Strategy & 4 Year Plan: December 2015. 6 9, 2016 tarihinde http://aaoifi.com/conf/wp-content/uploads/2015/12/Session-5.1-Mr-Omar-Ansari.pdf Anthony, R., Hawkins, D., & Merchant, K. A. (2001). Accounting: Text and Cases (10. b.). McGraw−Hill Primis. AOSSG. (2015). Financial Reporting by Islamic Financial Institutions: A study of financial statements of Islamic financial Institution. Asian-Oceanian Standard-Setters Group. Haz. 9, 2016 tarihinde http://www.aossg.org/docs/Publications/AOSSG_Islamic_Finance_WG-Paper_Post_6th_Meeting-2_Mar15.pdf Duska, R., Duska, B. S., & Ragatz, J. (2011). Accounting Ethics (2. b.). John Wiley & Sons. Hameed, S. (2001). Islamic Accounting. 5 6, 2016 tarihinde http://www.iium.edu.my/iaw/Articles/ISLAMIC%20ACCOUNTING%20a%20primer.htm Hameed, S. (2001). Islamic Accounting - Accounting for the New Millennium? D. o. IIUM (Dü.), Asia Pasific Conference 1 - Accounting in the New Millenium. içinde Kota Bharu. 5 6, 2016 tarihinde http://www.iium.edu.my/iaw/shahuls%20writings/accounting%20for%20the%20new%20millenium.htm KGK (2005). Finansal Raporlamaya İlişkin Kavramsal Çerçeve KGK (2005). TMS 1 Finansal Tabloların Sunuluşu Standardı MASB. (2009). Financial Reporting from an Islamic Perspective. Draft Statement of Principles i-1. http://www.kantakji.com/media/3081/v129.pdf Nobes, Christopher (1998), “Towards a General Model of the Reasons for International Differences in Financial Reporting”, Abacus, v 34, pp 162 – 187. Özsoy, İ. (1995). Faiz. TDV-İSAM içinde, İslam Ansiklopedisi (Cilt 12, s. 110-126). 5 25, 2016 tarihinde http://www.islamansiklopedisi.info/dia/pdf/c12/c120067.pdf adresinden alındı Sevilengül, O. (2005). Genel Muhasebe (12. b.). Ankara: Gazi Kitabevi. Sulaiman, M. b. (2003). The Influence of Riba and Zakat on Islamic Accounting. Indonesian Management and Accounting Review, 2(2), 149-167. Trokic, A. (2015, Dec.). Islamic Accounting; History, Development and Prospects. EJIF - European Journal of Islamic Finance, 1-5.
Öz
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.
Anahtar Kelimeler
Kaynakça
- Abdel Karim, R. A. (1999). Accounting and Auditing Standards for Islamic Financial Institutions. Proceedings of the Second Harvard University Forum on Islamic Finance: Islamic Finance into the 21st Century (s. 239-241). Cambridge, Massachusetts: Center for Middle Eastern Studies, Harvard University. Abdel Karim, R. A. (2001) International accounting harmonization, banking regulation and Islamic banks, The International Journal of Accounting, 36 169–193 Abdul Rahman, A. (2011). A Introduction to Islamic Accounting Theory and Practice. Kuala Lumpur. Ahmed, A. A. (2012). Accounting in Islamic Perspective: A Timely Opportunity, A Timely Challenge. ASA University Review, 2012, July - Dec., 6(2), 11 - 31. Ansari, O. M. (2015, Dec.). AAOIFI’s Accounting Standards Setting Strategy & 4 Year Plan: December 2015. 6 9, 2016 tarihinde http://aaoifi.com/conf/wp-content/uploads/2015/12/Session-5.1-Mr-Omar-Ansari.pdf Anthony, R., Hawkins, D., & Merchant, K. A. (2001). Accounting: Text and Cases (10. b.). McGraw−Hill Primis. AOSSG. (2015). Financial Reporting by Islamic Financial Institutions: A study of financial statements of Islamic financial Institution. Asian-Oceanian Standard-Setters Group. Haz. 9, 2016 tarihinde http://www.aossg.org/docs/Publications/AOSSG_Islamic_Finance_WG-Paper_Post_6th_Meeting-2_Mar15.pdf Duska, R., Duska, B. S., & Ragatz, J. (2011). Accounting Ethics (2. b.). John Wiley & Sons. Hameed, S. (2001). Islamic Accounting. 5 6, 2016 tarihinde http://www.iium.edu.my/iaw/Articles/ISLAMIC%20ACCOUNTING%20a%20primer.htm Hameed, S. (2001). Islamic Accounting - Accounting for the New Millennium? D. o. IIUM (Dü.), Asia Pasific Conference 1 - Accounting in the New Millenium. içinde Kota Bharu. 5 6, 2016 tarihinde http://www.iium.edu.my/iaw/shahuls%20writings/accounting%20for%20the%20new%20millenium.htm KGK (2005). Finansal Raporlamaya İlişkin Kavramsal Çerçeve KGK (2005). TMS 1 Finansal Tabloların Sunuluşu Standardı MASB. (2009). Financial Reporting from an Islamic Perspective. Draft Statement of Principles i-1. http://www.kantakji.com/media/3081/v129.pdf Nobes, Christopher (1998), “Towards a General Model of the Reasons for International Differences in Financial Reporting”, Abacus, v 34, pp 162 – 187. Özsoy, İ. (1995). Faiz. TDV-İSAM içinde, İslam Ansiklopedisi (Cilt 12, s. 110-126). 5 25, 2016 tarihinde http://www.islamansiklopedisi.info/dia/pdf/c12/c120067.pdf adresinden alındı Sevilengül, O. (2005). Genel Muhasebe (12. b.). Ankara: Gazi Kitabevi. Sulaiman, M. b. (2003). The Influence of Riba and Zakat on Islamic Accounting. Indonesian Management and Accounting Review, 2(2), 149-167. Trokic, A. (2015, Dec.). Islamic Accounting; History, Development and Prospects. EJIF - European Journal of Islamic Finance, 1-5.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Konular | Ekonomi |
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 31 Mart 2018 |
| Yayımlandığı Sayı | Yıl 2018 Cilt: 4 Sayı: 1 |