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The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

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  • Ayman Zerban

    () (College Of Business Administration Jeddah, Saudi Arabia)

Abstract

The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

Suggested Citation

  • Ayman Zerban, 2013. "The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?," Eurasian Journal of Business and Management, Eurasian Publications, vol. 1(2), pages 33-43.
  • Handle: RePEc:ejn:ejbmjr:v:1:y:2013:i:2:p:33-43
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    References listed on IDEAS

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    1. Krueger, Anne O & Tuncer, Baran, 1982. "An Empirical Test of the Infant Industry Argument," American Economic Review, American Economic Association, pages 1142-1152.
    2. Baldwin, Robert E, 1969. "The Case against Infant-Industry Tariff Protection," Journal of Political Economy, University of Chicago Press, vol. 77(3), pages 295-305, May/June.
    3. Samuel Hollander, 1977. "Ricardo and the Corn Laws: A Revision," History of Political Economy, Duke University Press, vol. 9(1), pages 1-47, Spring.
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