The matching principle in the Islamic accounting thought

Ahmed El-Galfy, Ahmed El-Masry

Research output: Contribution to journalArticle

Abstract

The main objective of this paper is to study one important accounting principle from Islamic point of view; this is the “Matching Principle”. Illustrating this principle in the Islamic accounting thought would clarify how this pioneer thought was comprehensive in achieving not only its accounting objectives but also its economic and social objectives by constructing and adjusting some social systems, such as Zakah; and to contribute to the efforts made for the standardisation of the accounting bases used by Islamic banks. Such a standardisation would help in providing useful information to users of financial reports of Islamic banks.
Original languageEnglish
Pages (from-to)57-67
Number of pages11
JournalReview of Business Research
Volume6
Issue number2
Publication statusPublished - 2006
Externally publishedYes

Keywords

  • matching principle
  • Islamic accounting thought

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