<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.4 20241031//EN"
        "https://jats.nlm.nih.gov/publishing/1.4/JATS-journalpublishing1-4.dtd">
<article         dtd-version="1.4">
            <front>

                <journal-meta>
                                    <journal-id></journal-id>
            <journal-title-group>
                                                                                    <journal-title>Kahramanmaraş Sütçü  İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi</journal-title>
            </journal-title-group>
                            <issn pub-type="ppub">2146-5908</issn>
                                        <issn pub-type="epub">2536-4464</issn>
                                                                                            <publisher>
                    <publisher-name>Kahramanmaraş Sütçü İmam Üniversitesi</publisher-name>
                </publisher>
                    </journal-meta>
                <article-meta>
                                        <article-id/>
                                                                                                                                                                                            <title-group>
                                                                                                                        <article-title>İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı</article-title>
                                                                                                                                        </title-group>
            
                                                    <contrib-group content-type="authors">
                                                                        <contrib contrib-type="author">
                                                                <name>
                                    <surname>Yardımcıoğlu</surname>
                                    <given-names>Mahmut</given-names>
                                </name>
                                                            </contrib>
                                                                                </contrib-group>
                        
                                        <pub-date pub-type="pub" iso-8601-date="20120301">
                    <day>03</day>
                    <month>01</month>
                    <year>2012</year>
                </pub-date>
                                        <volume>2</volume>
                                        <issue>1</issue>
                                        <fpage>49</fpage>
                                        <lpage>68</lpage>
                        
                        <history>
                                    <date date-type="received" iso-8601-date="20140628">
                        <day>06</day>
                        <month>28</month>
                        <year>2014</year>
                    </date>
                                            </history>
                                        <permissions>
                    <copyright-statement>Copyright © 2011, Kahramanmaraş Sütçü  İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi</copyright-statement>
                    <copyright-year>2011</copyright-year>
                    <copyright-holder>Kahramanmaraş Sütçü  İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi</copyright-holder>
                </permissions>
            
                                                                                                <abstract><p>İslami prensipler, muhasebe ve hükümetler için bir dizi uygulamaları bünyesinde barındırmaktadır. Bu çalışma ile çevre için muhasebe kavramı ile İslami ilkeleri bir araya getirilmektedir. İslami metinler ve ilgili literatürden alıntılar yapılarak, İslami ilkeler ve muhasebe için önerdikleri tasvir edilmiş ve tartışılmıştır. Buradaki çabalarımız teorik bir proje geliştirme çabasıyla uyumludur ki bu projenin kendine has muhasebe uygulamaları vardır. Son olarak diğer konuların yanında, İslam’a inanan Arap ülkelerinde, batılı çok uluslu şirketlerin çevre konusundaki kurumsal sosyal sorumluluk markasını tutundurma çabalarının ironisine değinilecektir. Üstelik bu çabalarda İslam’da derin bir yeri olan çevre ile bütünleşen muhasebe kavramından hiç söz edilmemektedir</p></abstract>
                                                                                    
            
                                                            <kwd-group>
                                                    <kwd>İslam</kwd>
                                                    <kwd>   Çevre</kwd>
                                                    <kwd>   Muhasebe</kwd>
                                            </kwd-group>
                                                        
                                                                                                                                                    </article-meta>
    </front>
    <back>
                            <ref-list>
                                    <ref id="ref1">
                        <label>1</label>
                        <mixed-citation publication-type="journal">Anonymous. (2002a, May). Islam the basics. New Internationalist, 345.</mixed-citation>
                    </ref>
                                    <ref id="ref2">
                        <label>2</label>
                        <mixed-citation publication-type="journal">Anonymous. (2002b). Towards an Islamic jurisprudence of the environment. http://www.islamonline.net/english/contemporary/2002/08/Article02.shtml (accessed 3 May 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref3">
                        <label>3</label>
                        <mixed-citation publication-type="journal">Abdel Haleem, H. (1998). Introduction. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 5–10). London: Ta-Ha.</mixed-citation>
                    </ref>
                                    <ref id="ref4">
                        <label>4</label>
                        <mixed-citation publication-type="journal">Abdel-Magid, M. F. (1981). The theory of Islamic banking: Accounting implications. The International Journal of Accounting Education and Research, 17(1), 79–102.</mixed-citation>
                    </ref>
                                    <ref id="ref5">
                        <label>5</label>
                        <mixed-citation publication-type="journal">Abdul-Rahman, A. R., &amp; Goddard, A. (2003). Accountability verstehen: A study of accounting in state religion councils in Malaysia. Discussion Papers in Accounting and Finance, University of Southampton, March, Number AF03-10. ISSN 1356-3548.</mixed-citation>
                    </ref>
                                    <ref id="ref6">
                        <label>6</label>
                        <mixed-citation publication-type="journal">Adnan, M. A., &amp; Gaffikin, M. (1997). The Shariah, Islamic banks and accounting concepts and practices. In Proceedings of the international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney.</mixed-citation>
                    </ref>
                                    <ref id="ref7">
                        <label>7</label>
                        <mixed-citation publication-type="journal">Allam, K. F. (1997). Islam, ethics and accounting practices. In Proceedings of international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney.</mixed-citation>
                    </ref>
                                    <ref id="ref8">
                        <label>8</label>
                        <mixed-citation publication-type="journal">Al-Qaradawi, Y. (2000, November). Safeguarding the environment in Islamic Sharia. Al- Khaleej.</mixed-citation>
                    </ref>
                                    <ref id="ref9">
                        <label>9</label>
                        <mixed-citation publication-type="journal">Al-Qaradawi, Y. (2005a). Fatwa book: How Islam cares about the environment. http://islamonline.net/servlet/Satellite?pagename=IslamOnline-English-Ask (accessed 17 March 2006). Sc.</mixed-citation>
                    </ref>
                                    <ref id="ref10">
                        <label>10</label>
                        <mixed-citation publication-type="journal">Al-Qaradawi, Y. (2005b). The protection of the environment in Islamic Sharia’. Translated from Arabic. http://www.qaradawi.net/site/topics/articles.asp (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref11">
                        <label>11</label>
                        <mixed-citation publication-type="journal">AMEINFO. (2004). Corporate social responsibility gaining prominence in the Middle East. http://www.ameinfo.com/news/Detailed/29257.html (accessed 25 October 2004).</mixed-citation>
                    </ref>
                                    <ref id="ref12">
                        <label>12</label>
                        <mixed-citation publication-type="journal">Annisette, M., &amp; Neu, D. (2004). Accounting and empire: An introduction. Critical Perspectives on Accounting, 15, 1–4.</mixed-citation>
                    </ref>
                                    <ref id="ref13">
                        <label>13</label>
                        <mixed-citation publication-type="journal">Arabic Middle East Information. (2006). Home Page: http://www.ameinfo.com (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref14">
                        <label>14</label>
                        <mixed-citation publication-type="journal">Askary, S., &amp; Clarke, F. (1997). Accounting in the Koranic Verses. In Proceedings of the international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney. Bahri, A. (2001). Introduction to postcolonial studies. http://www.emory.edu/ENGLISH/Bahri/Into.html (accessed October).</mixed-citation>
                    </ref>
                                    <ref id="ref15">
                        <label>15</label>
                        <mixed-citation publication-type="journal">Baydoun, N., &amp; Willett, R. (1994). Islamic accounting theory. In Paper presented at the AAANZ annual conference.</mixed-citation>
                    </ref>
                                    <ref id="ref16">
                        <label>16</label>
                        <mixed-citation publication-type="journal">Baydoun, N., &amp; Willett, R. (1997). Islam and accounting: Ethical issues in the presentation of financial information.</mixed-citation>
                    </ref>
                                    <ref id="ref17">
                        <label>17</label>
                        <mixed-citation publication-type="journal">Accounting, Commerce and Finance: The Islamic Perspective, 1(1), 1–25.</mixed-citation>
                    </ref>
                                    <ref id="ref18">
                        <label>18</label>
                        <mixed-citation publication-type="journal">Baydoun, N., &amp; Willett, R. (2000). Islamic corporate reports. Abacus, 36(1), 71–90.</mixed-citation>
                    </ref>
                                    <ref id="ref19">
                        <label>19</label>
                        <mixed-citation publication-type="journal">Begader, A., El-Sabbag, A., Al-Glayand, M., Samarrai, M., &amp; Llewellyn, O. (2005). Environmental protection in Islam. http://islamset.com/env/contenv.html (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref20">
                        <label>20</label>
                        <mixed-citation publication-type="journal">Calhoun, C. (1996). Critical social theory: Culture, history and the challenge of difference. Oxford: Blackwell. Collison, D. (2003). Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing and Accountability Journal, 16(5), 853–886. De Chatel, F. (2003). Pioneer of the environment. http://www.islamonline.net/english/introducingislam/Environment/topic02.shtml (accessed 17 March 2006). De Chatel, F. (2004). Water in Islam. http://www.islamonline.net/english/introducingislam/Environment/topic03.shtml (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref21">
                        <label>21</label>
                        <mixed-citation publication-type="journal">Denny, F. M. (1998, Fall). Islam and ecology: A bestowed trust inviting balanced stewardship’. Earth Ethics, 10(1). http://environment.harvard.edu/religion/islam/index.html (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref22">
                        <label>22</label>
                        <mixed-citation publication-type="journal">Gallhofer, S., &amp; Chew, A. (2000). Introduction: Accounting and indigenous people. Accounting, Auditing and Accountability Journal, 13(3), 256–267.</mixed-citation>
                    </ref>
                                    <ref id="ref23">
                        <label>23</label>
                        <mixed-citation publication-type="journal">Gallhofer, S., Gibson, C., Haslam, J., McNicholas, P.,&amp;Takiari, B. (2000). Developing environmental accounting: Insights from indigenous cultures. Accounting, Auditing and Accountability Journal, 13(3), 381–409.</mixed-citation>
                    </ref>
                                    <ref id="ref24">
                        <label>24</label>
                        <mixed-citation publication-type="journal">Gallhofer, S.,&amp;Haslam, J. (1997a). Beyond accounting: The possibilities of accounting and ‘critical’ accounting research. Critical Perspectives on Accounting, 8(1/2), 71–95.</mixed-citation>
                    </ref>
                                    <ref id="ref25">
                        <label>25</label>
                        <mixed-citation publication-type="journal">Gallhofer, S., &amp; Haslam, J. (1997b). The direction of green accounting policy: Critical reflections. Accounting, Auditing and Accountability Journal, 10(2), 148–174.</mixed-citation>
                    </ref>
                                    <ref id="ref26">
                        <label>26</label>
                        <mixed-citation publication-type="journal">Gallhofer, S., &amp; Haslam, J. (2004). Accounting and liberation theology: Some insights for the project of emancipatory accounting. Accounting, Auditing and Accountability Journal, 17(3), 382–407.</mixed-citation>
                    </ref>
                                    <ref id="ref27">
                        <label>27</label>
                        <mixed-citation publication-type="journal">Gallhofer, S., &amp; Haslam, J. (in press). The accounting–globalisation interrelation: An overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting.</mixed-citation>
                    </ref>
                                    <ref id="ref28">
                        <label>28</label>
                        <mixed-citation publication-type="journal">Gambling, T. E., &amp; Karim, R. A. A. (1986). Islam and social accounting. Journal of Business Finance and Accounting, 13(1), 39–50.</mixed-citation>
                    </ref>
                                    <ref id="ref29">
                        <label>29</label>
                        <mixed-citation publication-type="journal">Gambling, T. E., &amp; Karim, R. A. A. (1991). Business and accounting ethics in Islam. London: Mansell. Godlas, A. (2006). What is Sufism? Early definitions. http://www.uga.edu/islam/sufism/sufismlumdef.html (accessed 5 April 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref30">
                        <label>30</label>
                        <mixed-citation publication-type="journal">Hamat, S. (1994). Accounting standards and tax laws in Islamic banking. New Horizon, 25, 8– 10.</mixed-citation>
                    </ref>
                                    <ref id="ref31">
                        <label>31</label>
                        <mixed-citation publication-type="journal">Hamid, S., Craig, R., &amp; Clarke, F. (1993). Religion: A confounding cultural element in the international harmonisation of accounting? Abacus, 29(2), 131–148.</mixed-citation>
                    </ref>
                                    <ref id="ref32">
                        <label>32</label>
                        <mixed-citation publication-type="journal">Hamid, S., Craig, R., &amp; Clarke, F. (1995). Bookkeeping and accounting control systems in a tenth-century Muslim administrative office. Accounting, Business and Financial History, 5(1), 321–333.</mixed-citation>
                    </ref>
                                    <ref id="ref33">
                        <label>33</label>
                        <mixed-citation publication-type="journal">Haniffa, R.M. (2001). Social responsibility disclosure: An Islamic perspective. University of ExeterWorking Paper 01/04. ISSN 1473-2904.</mixed-citation>
                    </ref>
                                    <ref id="ref34">
                        <label>34</label>
                        <mixed-citation publication-type="journal">Haniffa, R.M. (2002). Social responsibility disclosure: An Islamic perspective. Indonesian Management and Accounting Research Journal.</mixed-citation>
                    </ref>
                                    <ref id="ref35">
                        <label>35</label>
                        <mixed-citation publication-type="journal">Haniffa, R. M., &amp; Cooke, T. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430.</mixed-citation>
                    </ref>
                                    <ref id="ref36">
                        <label>36</label>
                        <mixed-citation publication-type="journal">Haniffa, R. M., &amp; Hudaib, M. A. (2002). A theoretical framework for the development of the Islamic perspective of accounting. Accounting, Commerce and Finance: The Islamic Perspective Journal.</mixed-citation>
                    </ref>
                                    <ref id="ref37">
                        <label>37</label>
                        <mixed-citation publication-type="journal">Haniffa, R.M., Hudaib, M.A.,&amp;Mirza, A. M. (2002). Accounting policy choice with the Shari’ah Islami’iah framework’. University of Exeter Working Paper 02/04. ISSN 1473-2904.</mixed-citation>
                    </ref>
                                    <ref id="ref38">
                        <label>38</label>
                        <mixed-citation publication-type="journal">Hayashi, T. (1989). On Islamic accounting: Its future impact on Western accountings. The Institute of Middle Eastern Studies, International University of Japan.</mixed-citation>
                    </ref>
                                    <ref id="ref39">
                        <label>39</label>
                        <mixed-citation publication-type="journal">Hobson, I. (1998). Guiding principles for a solution to environmental problems. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 33–42). London: Ta-Ha.</mixed-citation>
                    </ref>
                                    <ref id="ref40">
                        <label>40</label>
                        <mixed-citation publication-type="journal">Hussain, J. (1999). Islamic law and society: An introduction. Sydney: The Federation Press.</mixed-citation>
                    </ref>
                                    <ref id="ref41">
                        <label>41</label>
                        <mixed-citation publication-type="journal">Hussain, M., Islam, M. M., Gunasekran, A., &amp; Maskooki, K. (2002). Accounting standards and practices of financial institutions in GCC countries. Managerial Auditing Journal, 17(7), 350–362.</mixed-citation>
                    </ref>
                                    <ref id="ref42">
                        <label>42</label>
                        <mixed-citation publication-type="journal">Ibrahim, S. H. (2000, April). The need for Islamic accounting; perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics. Ph.D. Thesis, Department of Accountancy and Business Finance, University of Dundee.</mixed-citation>
                    </ref>
                                    <ref id="ref43">
                        <label>43</label>
                        <mixed-citation publication-type="journal">Ibrahim, S. H. (2001). A review of income and value measurement concepts in conventional accounting theory and their relevance to Islamic accounting. http://www.islamic- finance.net/islamic-acctg3.html (accessed 17 July 2001).</mixed-citation>
                    </ref>
                                    <ref id="ref44">
                        <label>44</label>
                        <mixed-citation publication-type="journal">IIRME. (2004). Corporate social responsibility. First middle east corporate social responsibility http://www.iirme.com/csr/ (accessed 25 October 2004). Dusit Hotel, Dubai, April 25–27, 2003.</mixed-citation>
                    </ref>
                                    <ref id="ref45">
                        <label>45</label>
                        <mixed-citation publication-type="journal">Jahamani, Y. F. (2003). Green accounting in developing countries: The case of UAE and Jordan. Managerial Finance, 29(8), 37–45.</mixed-citation>
                    </ref>
                                    <ref id="ref46">
                        <label>46</label>
                        <mixed-citation publication-type="journal">Joshi, P. L., &amp; Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain. The International Journal of Accounting, 37, 429–440.</mixed-citation>
                    </ref>
                                    <ref id="ref47">
                        <label>47</label>
                        <mixed-citation publication-type="journal">Karim, R. A. A. (1999). Islamic finance and standardisation of accounting for Islamic financial institutions. New Horizons, 93, 5–7.</mixed-citation>
                    </ref>
                                    <ref id="ref48">
                        <label>48</label>
                        <mixed-citation publication-type="journal">Karim, R. A. A. (2001). International accounting harmonisation, banking regulation, and Islamic banks. The International Journal of Accounting, 36, 169–193.</mixed-citation>
                    </ref>
                                    <ref id="ref49">
                        <label>49</label>
                        <mixed-citation publication-type="journal">Khalid, F., &amp; O’Brian, J. (Eds.). (1992). Islam and ecology. London: Cassell.</mixed-citation>
                    </ref>
                                    <ref id="ref50">
                        <label>50</label>
                        <mixed-citation publication-type="journal">Lewis, M. K. (2001). Islam and accounting. Accounting Forum, 25(2), 103–127.</mixed-citation>
                    </ref>
                                    <ref id="ref51">
                        <label>51</label>
                        <mixed-citation publication-type="journal">Lewis, M. K. (2005). Islamic corporate governance. Review of Islamic Economics, 9(1), 5–29.</mixed-citation>
                    </ref>
                                    <ref id="ref52">
                        <label>52</label>
                        <mixed-citation publication-type="journal">Maali, B., Casson, P., &amp; Napier, C. (2003). Social reporting by Islamic banks. Discussion Papers in Accounting and Finance, University of Southampton, September, Number AF03-13. ISSN 1356-3548.</mixed-citation>
                    </ref>
                                    <ref id="ref53">
                        <label>53</label>
                        <mixed-citation publication-type="journal">Manzoor, P. S. (2003). Environment and values: An Islamic perspective. http://www.islamonline.net/english/introducingislam/Environment/topic12.shtml. (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref54">
                        <label>54</label>
                        <mixed-citation publication-type="journal">McKee, D. L., Garner, D. E., &amp; McKee, Y. A. (1999). Accountancy services: The Islamic middle east and the global economy. London: Quorum Books.</mixed-citation>
                    </ref>
                                    <ref id="ref55">
                        <label>55</label>
                        <mixed-citation publication-type="journal">Mirza, A. M., &amp; Baydoun, N. (2000). Accounting policy choice in a riba-free environment. Accounting, Commerce and Finance: The Islamic Perspective Journal, 4(1/2), 30–47.</mixed-citation>
                    </ref>
                                    <ref id="ref56">
                        <label>56</label>
                        <mixed-citation publication-type="journal">Naser, K., &amp; Abu-Baker, N. (1999). Empirical evidence on corporate social responsibility reporting and accountability in developing countries: The case of Jordan. Advances in International Accounting, 12, 193–226.</mixed-citation>
                    </ref>
                                    <ref id="ref57">
                        <label>57</label>
                        <mixed-citation publication-type="journal">Nuhoglu, E. (2003). An exploratory study of website environmental reporting in Turkey. Social and Environmental Accounting Journal, 23(1).</mixed-citation>
                    </ref>
                                    <ref id="ref58">
                        <label>58</label>
                        <mixed-citation publication-type="journal">Omar Naseef, A. (1998). The Muslim declaration on nature. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 12–15). London: Ta-Ha.</mixed-citation>
                    </ref>
                                    <ref id="ref59">
                        <label>59</label>
                        <mixed-citation publication-type="journal">Owen, D., Swift, T., Humphery, C., &amp; Boweerman, M. (2000). The new social audits: Accountability, managerial capture or the agenda of social champions? The European Accounting Review, 9(1), 81–98.</mixed-citation>
                    </ref>
                                    <ref id="ref60">
                        <label>60</label>
                        <mixed-citation publication-type="journal">Pomeranz, F. (1997). The accounting and auditing organization for Islamic financial institutions: An important regulatory debut. Journal of International Accounting, Auditing, and Taxation, 6(1), 123–130.</mixed-citation>
                    </ref>
                                    <ref id="ref61">
                        <label>61</label>
                        <mixed-citation publication-type="journal">Rahman, A. R. A. (1995). Accounting and public interest: An Islamic reflection. In Paper presented at the National Accounting Seminar. Malaysia: Mara Institute of Technology.</mixed-citation>
                    </ref>
                                    <ref id="ref62">
                        <label>62</label>
                        <mixed-citation publication-type="journal">Rahman, Y. A. (1994). Interest free Islamic banking. Kuala Lumpur: Al-Hilal Publishing. Rahman, S. (2000). Islamic Accounting Standards. http://www.ifew.com/insight/13036mon/accstds.html (accessed 17 July 2001).</mixed-citation>
                    </ref>
                                    <ref id="ref63">
                        <label>63</label>
                        <mixed-citation publication-type="journal">Said, E. W. (1978). Orientalism. Pantheon Book.</mixed-citation>
                    </ref>
                                    <ref id="ref64">
                        <label>64</label>
                        <mixed-citation publication-type="journal">Said, E. W. (1997). Covering Islam. Vintage Publishing.</mixed-citation>
                    </ref>
                                    <ref id="ref65">
                        <label>65</label>
                        <mixed-citation publication-type="journal">Said, E.W. (2001a). Collective passion. Al-Ahram Weekly, September 20–26, Issue No. 552. wysiwyg://130/http://web1.ahram.org.eg/weekly/2001/552/op2.htm (accessed 24 June 2002).</mixed-citation>
                    </ref>
                                    <ref id="ref66">
                        <label>66</label>
                        <mixed-citation publication-type="journal">Said, E. W. (2001b). Adrift in similarity. Al-Ahram Weekly, October 11–17, Issue No. 555. wysiwyg://124/http://web1.ahram.org.eg/weekly/2001/555/op2.htm (accessed 24 June 2002).</mixed-citation>
                    </ref>
                                    <ref id="ref67">
                        <label>67</label>
                        <mixed-citation publication-type="journal">Sardar, Z. (Ed.). (1984). The touch of Midas: Science, values and environment in Islam and the West. Manchester: Manchester University Press.</mixed-citation>
                    </ref>
                                    <ref id="ref68">
                        <label>68</label>
                        <mixed-citation publication-type="journal">Simpson, A.,&amp;Willing, P. (1996). Accounting issues in Islamic banks: European perceptions of Islamic banking. London: Institute of Islamic Banking and Insurance. Smith, G. (Ed.). (2006). Islam http://www.islamawareness.net/Nature/environment.html (accessed 17 March 2006). and the environment.</mixed-citation>
                    </ref>
                                    <ref id="ref69">
                        <label>69</label>
                        <mixed-citation publication-type="journal">Taheri, M.R. (2000). The basic principles of Islamic economy and their effects on accounting- standards-setting. http://panoptiction.csustan.edu/cpa99/html/taheri.html (accessed 17 July 2001).</mixed-citation>
                    </ref>
                                    <ref id="ref70">
                        <label>70</label>
                        <mixed-citation publication-type="journal">Taib, S. (2002). H.E. Ambassador Saddedine Taib speech atWorld Summit on Sustainable Development. The Islamic Conference, Johannesburg, South Africa, 26 August 2002. http://www.un.or/events/wssd/statements/oicE.htm (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref71">
                        <label>71</label>
                        <mixed-citation publication-type="journal">TheWay to Truth. (2006). Islam’s view of nature. http://www.thewaytotruth.org/islam- humanity/islamsviewofnature.html (accessed 17 March 2006).</mixed-citation>
                    </ref>
                                    <ref id="ref72">
                        <label>72</label>
                        <mixed-citation publication-type="journal">Tinker, T. (2004). The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative science. Accounting, Auditing and Accountability Journal, 17(3), 442–475.</mixed-citation>
                    </ref>
                                    <ref id="ref73">
                        <label>73</label>
                        <mixed-citation publication-type="journal">Triyuwona, I., &amp; Gaffikin, M. (2001). Shari’ate accounting: An ethical construction of accounting knowledge. http://www.islamic-finance.net/islamic-acctg4.html (accessed 17 July 2001).</mixed-citation>
                    </ref>
                                    <ref id="ref74">
                        <label>74</label>
                        <mixed-citation publication-type="journal">White, L. (1967). The historical roots of our ecological crisis. Science, 155, 1203–1207.</mixed-citation>
                    </ref>
                            </ref-list>
                    </back>
    </article>
