Analysis of Islamic finance, Islamic accounting and standards research

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dc.contributor.authorMeric, Arzu
dc.contributor.authorKaraca, Halime
dc.date.accessioned2024-08-04T20:55:58Z
dc.date.available2024-08-04T20:55:58Z
dc.date.issued2024
dc.departmentİnönü Üniversitesien_US
dc.description.abstractPurposeThe Islamic financial system is a sector with a high potential for development, and the agenda has been set with theoretical studies before practical studies in this field have begun. The increase in theoretical studies on the establishment of the Islamic financial system has led to the issue being placed on the agenda of the Islamic world. Following the theoretical studies, the sector gained popularity with applications. The aim of this study is to systematically review the literature on the subject, which has been theoretically agenda-setting and functionalised with applications.Design/methodology/approachIn this context, the place of the concepts of Islamic Finance or Islamic Accounting and AAOIFI or IFRS in the international literature and their coverage were examined; a bibliometric analysis of the articles written in this field between 2001 and 2023 and scanned in the Scopus database was carried out. The R bibliometrics software was used to analyse the data, and the results were evaluated by carrying out performance and scientific mapping analyses of the publications.FindingsBased on the results of the bibliometric analysis, a total of 969 publications in the form of articles, books, book chapters and proceedings were identified in the Scopus database. It is evident that there has been a steady increase in the number of articles pertaining to the research topic over the years, and the years with the highest volume of publications are 2020 and 2022. The Journal of Islamic Accounting and Business Research is the most frequently published journal in this field, with the most commonly published authors being K. Hussainey and M.K. Alam.Originality/valueA bibliometric analysis of the literature pertaining to the subject has been conducted to examine primarily theoretical shortcomings and translate them into practical improvements. This pioneering study of theoretical investigations on the subject is aimed at eradicating practical deficiencies.en_US
dc.identifier.doi10.1108/JIABR-12-2023-0422
dc.identifier.issn1759-0817
dc.identifier.issn1759-0825
dc.identifier.scopus2-s2.0-85192235495en_US
dc.identifier.scopusqualityQ3en_US
dc.identifier.urihttps://doi.org/10.1108/JIABR-12-2023-0422
dc.identifier.urihttps://hdl.handle.net/11616/101968
dc.identifier.wosWOS:001214698200001en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofJournal of Islamic Accounting and Business Researchen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectIslamic financeen_US
dc.subjectIslamic accountingen_US
dc.subjectAAOIFIen_US
dc.subjectIFRSen_US
dc.subjectM40en_US
dc.subjectM49en_US
dc.titleAnalysis of Islamic finance, Islamic accounting and standards researchen_US
dc.typeArticleen_US

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