Document Details

Document Type : Thesis 
Document Title :
Accounting Measurement Bases for mudaraba Transactions from an Islamic Perspective: Empirical Study on Saudi banks
أسس القياس المحاسبي لعمليات المضاربة من منظور إسلامي: دراسة ميدانية على المصارف السعودية
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aimed to identify the foundations of accounting measurement of mudaraba from an Islamic perspective so as to be uniform for all banks. To fulfill such goal, both deduction and induction approaches were used, so as the deduction approach was used by researcher in the theoretical part of the research in order to deduce the accounting measurement bases for mudaraba Transactions derived from Sharia resources and compare them with what is applied in practice based on induction approach through a designed questionnaire for this purpose to determine the compatibility or the difference between the derived principles and the reality of the practical implementation of these principles in banks being studied. The study concluded that the measures that relate to evidencing, recording and measuring mudaraba transactions applied by Saudi banks are mostly consistent with those of Islamic thought, except for relating measures to recording and measuring expenses and revenue of mudaraba transactions, which emphasis on the need for developing the current standard of mudaraba, or rather issuing a new standard which handles expenses and revenue in details so as to be a unified for all banks. 
Supervisor : prof.Saleh A Al-Saad 
Thesis Type : Master Thesis 
Publishing Year : 1433 AH
2012 AD 
Added Date : Tuesday, July 10, 2012 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
حنان سعد الغامديalghamdi, Hanan saadResearcherMaster 

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