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Understanding and Awareness of Islamic Accounting: The Case of Malaysian Accounting Undergraduates

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  • Hazianti Abdul Halim

Abstract

The purpose of this paper is to investigate the level of knowledge regarding Islamic accounting among first and final year accounting undergraduates; and to determine whether there is any significant difference in their level of understanding and awareness of Islamic accounting. A questionnaire was administered to the accounting undergraduates in one of Malaysian public universities. Results indicate that some of the respondents have some basic knowledge regarding Islamic accounting. Results also indicate that there is a significant difference in the level of understanding between the first and final year students. This is due to the fact that final year students were exposed to Islamic accounting topic in their final year. To emphasise Islamic accounting, education of this topic should be incorporated into the syllabus and professional training where appropriate.

Suggested Citation

  • Hazianti Abdul Halim, 2017. "Understanding and Awareness of Islamic Accounting: The Case of Malaysian Accounting Undergraduates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 33-39, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:33-39
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