Some of the Conventional Accounting Concepts That Are Not in Accordance With the Paradigm of Islamic Accounting  

作　　者：Tita Djuitaningsih 

机构地区：[1]Bakrie University, Jakarta, IndonesiaPadjadjaran University, Bandung, Indonesia

出　　处：《Journal of Modern Accounting and Auditing》2013年第9期1163-1175,共13页现代会计与审计（英文版）

摘　　要：This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.

关 键 词：conventional accounting concepts paradigm of Islamic accounting historical cost concept conservatismconcept matching concept objectivity concept stable monetary unit assumption going-concern assumption 

分 类 号：F275.2[经济管理—企业管理] B968[经济管理—国民经济]