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Abstract


Invisible Accounting Panorama of Divine Religıons: Accounting Findings in Islam
Throughout the history, the effects of religion on human being has been observed in various ways and of course it deeply affected economy as well. Regarding the depth of the ‘religion’ as limited to Abrahamic ones, and the versatility of the economic issues and actions, the current study targets to unify the point of views related to ‘religion’ and ‘accounting’ and come up with a novel perspective toward these two concepts. As significant accounting terms, business, taxing, and interest notions were highly underlined in Islamic belief. Registering every business actions after the trade conducted directly refers to accounting. It should be noted that business has a leading role in Islam as the Prophet Muhammed’s job for living. The current study tried to report on his actions and advices during business activities which are also important for the accounting actions. The Islamic terms such as ‘gabn’ and ‘selem’ which are related to business actions were also elaborated in this study. Religions have not only formed various aspects of life but also affected accounting. In this sense, Islam and its holly book Kur-an underscored the term ‘interest’. Hence, ‘interest’ related referrences in Kur-an and Prophet’s words were focused and analyzed in this study. Tax, known as one of the basic revenue of the state, is a very important concept both in economy and accounting domains. Thus, the notion of interest in Islam were included in this study. Accounting, which is generally described as calculation, can be seen in any contexts where calculation is being made. There is no reason to think that the terms calculation has no apparent relation with the religious beliefs of people in Islamic communities. To sun up, the current study aimed to reveal and report on the concrete evidences related to accounting generally in Islam and specifically in Kur-an and Prophet’s sayings

Keywords
Islam, Accounting, Interest, Tax, Commerce.


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