The Reconcilability Between Islamic and the Conventional Banking  

作　　者：Issam Tlemsani 

机构地区：[1]Zayed University, Abu Dhabi, United Arab Emirates

出　　处：《Journal of Modern Accounting and Auditing》2013年第3期433-446,共14页现代会计与审计（英文版）

摘　　要：Tensions between Western and Islamic traditions are very fierce in evidence currently. Many see the two systems as irreconcilable and the conflict between the two as inevitable （Huntingdon ＆ Berger, 2002）. This paper argues if reconcilability between Islam and the West exists in the field of finance and if the two systems can co-evolve in a mutually productive way, then, the author can be optimistic about the ability of the two systems to co-exist. Clearly, they involve different attitudes, but this paper argues on the basis of significant compatibility issues that these are resolvable under the tradition of tolerance that has existed in Western and Islamic societies. The context chosen for this analysis is finance which is central to global capitalism and is an area in which key differences of principle and practice exist between Islam and the West.

关 键 词：Islamic finance SHARIA CAPITALISM conventional and Islamic banking 

分 类 号：TP393.08[自动化与计算机技术—计算机应用技术] B968[自动化与计算机技术—计算机科学与技术]