Islam, Accounting and Society
Submission Deadline: June 1st, 2012
Dr. Omneya Abd-elsalam (Aston University, UK)
Dr. Rania Kamla (University of Dundee, UK)
Professor Christopher Napier (Royal Holloway, University of London)
For many Muslims, Islamic teachings give precedence to holistic approaches to knowledge, society and life. Such notions depart from capitalistic and open market ideologies and provide the basis to open up economics, finance and accounting research to a broader social agenda. This agenda accommodates and makes central issues of social justice, equality, eradication of poverty, caring for local communities and the environment, accountability and transparency. This holistic approach allows us to amalgamate the secular with the non-secular, the material with the spiritual, the religious with the financial.
Instrumental and technical concerns of interest to Islamic banks, however, largely dominate the contemporary Islamic accounting research agenda. The literature rarely questions the exploitive and imperialistic dimensions of capitalist ideology and dominant Western accounting standards and practices. It is also largely silent on issues of social cohesion and inclusion, equality and social justice, the empowerment of women, society’s welfare and people’s wellbeing. There is also little engagement in the literature with other religious or critical dimensions to promote social justice, equity and freedom.
The special issue wishes to address these limitations of the current Islamic accounting literature. It invites papers to engage with Islamic accounting issues more holistically and address topics including:
- Social justice and accounting in Islam
- Islam and accounting for the environment, corporate social responsibility and accountability
- Islam, accounting and the empowerment of women
- Islamic accounting and freedom from tyranny, imperialism and exploitation
- Islamic accounting and Muslims’ voices
- Engagement between Islamic accounting research, other religions and/or critical theorization
- Islamic accounting and banking institutions’ operations and practices
- Disclosure, accountability and transparency in Islam and Islamic institutions
- Corporate governance in Islam and Islamic institutions.
Both empirical and theoretical papers are encouraged. Submissions in line with the above themes (but not limited to them) should be made by 1 June 2012
. Submissions should meet Accounting Forum guidelines and must be sent to all guest editors by email:
And also uploaded onto the Elsevier website.