BibTex RIS Kaynak Göster

İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı

Yıl 2012, Cilt: 2 Sayı: 1, 49 - 68, 01.03.2012

Mahmut Yardımcıoğlu

Öz

İslami prensipler, muhasebe ve hükümetler için bir dizi uygulamaları bünyesinde barındırmaktadır. Bu çalışma ile çevre için muhasebe kavramı ile İslami ilkeleri bir araya getirilmektedir. İslami metinler ve ilgili literatürden alıntılar yapılarak, İslami ilkeler ve muhasebe için önerdikleri tasvir edilmiş ve tartışılmıştır. Buradaki çabalarımız teorik bir proje geliştirme çabasıyla uyumludur ki bu projenin kendine has muhasebe uygulamaları vardır. Son olarak diğer konuların yanında, İslam’a inanan Arap ülkelerinde, batılı çok uluslu şirketlerin çevre konusundaki kurumsal sosyal sorumluluk markasını tutundurma çabalarının ironisine değinilecektir. Üstelik bu çabalarda İslam’da derin bir yeri olan çevre ile bütünleşen muhasebe kavramından hiç söz edilmemektedir

Anahtar Kelimeler

İslam Çevre Muhasebe

Kaynakça

  • Anonymous. (2002a, May). Islam the basics. New Internationalist, 345.
  • Anonymous. (2002b). Towards an Islamic jurisprudence of the environment. http://www.islamonline.net/english/contemporary/2002/08/Article02.shtml (accessed 3 May 2006).
  • Abdel Haleem, H. (1998). Introduction. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 5–10). London: Ta-Ha.
  • Abdel-Magid, M. F. (1981). The theory of Islamic banking: Accounting implications. The International Journal of Accounting Education and Research, 17(1), 79–102.
  • Abdul-Rahman, A. R., & Goddard, A. (2003). Accountability verstehen: A study of accounting in state religion councils in Malaysia. Discussion Papers in Accounting and Finance, University of Southampton, March, Number AF03-10. ISSN 1356-3548.
  • Adnan, M. A., & Gaffikin, M. (1997). The Shariah, Islamic banks and accounting concepts and practices. In Proceedings of the international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney.
  • Allam, K. F. (1997). Islam, ethics and accounting practices. In Proceedings of international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney.
  • Al-Qaradawi, Y. (2000, November). Safeguarding the environment in Islamic Sharia. Al- Khaleej.
  • Al-Qaradawi, Y. (2005a). Fatwa book: How Islam cares about the environment. http://islamonline.net/servlet/Satellite?pagename=IslamOnline-English-Ask (accessed 17 March 2006). Sc.
  • Al-Qaradawi, Y. (2005b). The protection of the environment in Islamic Sharia’. Translated from Arabic. http://www.qaradawi.net/site/topics/articles.asp (accessed 17 March 2006).
  • AMEINFO. (2004). Corporate social responsibility gaining prominence in the Middle East. http://www.ameinfo.com/news/Detailed/29257.html (accessed 25 October 2004).
  • Annisette, M., & Neu, D. (2004). Accounting and empire: An introduction. Critical Perspectives on Accounting, 15, 1–4.
  • Arabic Middle East Information. (2006). Home Page: http://www.ameinfo.com (accessed 17 March 2006).
  • Askary, S., & Clarke, F. (1997). Accounting in the Koranic Verses. In Proceedings of the international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney. Bahri, A. (2001). Introduction to postcolonial studies. http://www.emory.edu/ENGLISH/Bahri/Into.html (accessed October).
  • Baydoun, N., & Willett, R. (1994). Islamic accounting theory. In Paper presented at the AAANZ annual conference.
  • Baydoun, N., & Willett, R. (1997). Islam and accounting: Ethical issues in the presentation of financial information.
  • Accounting, Commerce and Finance: The Islamic Perspective, 1(1), 1–25.
  • Baydoun, N., & Willett, R. (2000). Islamic corporate reports. Abacus, 36(1), 71–90.
  • Begader, A., El-Sabbag, A., Al-Glayand, M., Samarrai, M., & Llewellyn, O. (2005). Environmental protection in Islam. http://islamset.com/env/contenv.html (accessed 17 March 2006).
  • Calhoun, C. (1996). Critical social theory: Culture, history and the challenge of difference. Oxford: Blackwell. Collison, D. (2003). Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing and Accountability Journal, 16(5), 853–886. De Chatel, F. (2003). Pioneer of the environment. http://www.islamonline.net/english/introducingislam/Environment/topic02.shtml (accessed 17 March 2006). De Chatel, F. (2004). Water in Islam. http://www.islamonline.net/english/introducingislam/Environment/topic03.shtml (accessed 17 March 2006).
  • Denny, F. M. (1998, Fall). Islam and ecology: A bestowed trust inviting balanced stewardship’. Earth Ethics, 10(1). http://environment.harvard.edu/religion/islam/index.html (accessed 17 March 2006).
  • Gallhofer, S., & Chew, A. (2000). Introduction: Accounting and indigenous people. Accounting, Auditing and Accountability Journal, 13(3), 256–267.
  • Gallhofer, S., Gibson, C., Haslam, J., McNicholas, P.,&Takiari, B. (2000). Developing environmental accounting: Insights from indigenous cultures. Accounting, Auditing and Accountability Journal, 13(3), 381–409.
  • Gallhofer, S.,&Haslam, J. (1997a). Beyond accounting: The possibilities of accounting and ‘critical’ accounting research. Critical Perspectives on Accounting, 8(1/2), 71–95.
  • Gallhofer, S., & Haslam, J. (1997b). The direction of green accounting policy: Critical reflections. Accounting, Auditing and Accountability Journal, 10(2), 148–174.
  • Gallhofer, S., & Haslam, J. (2004). Accounting and liberation theology: Some insights for the project of emancipatory accounting. Accounting, Auditing and Accountability Journal, 17(3), 382–407.
  • Gallhofer, S., & Haslam, J. (in press). The accounting–globalisation interrelation: An overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting.
  • Gambling, T. E., & Karim, R. A. A. (1986). Islam and social accounting. Journal of Business Finance and Accounting, 13(1), 39–50.
  • Gambling, T. E., & Karim, R. A. A. (1991). Business and accounting ethics in Islam. London: Mansell. Godlas, A. (2006). What is Sufism? Early definitions. http://www.uga.edu/islam/sufism/sufismlumdef.html (accessed 5 April 2006).
  • Hamat, S. (1994). Accounting standards and tax laws in Islamic banking. New Horizon, 25, 8– 10.
  • Hamid, S., Craig, R., & Clarke, F. (1993). Religion: A confounding cultural element in the international harmonisation of accounting? Abacus, 29(2), 131–148.
  • Hamid, S., Craig, R., & Clarke, F. (1995). Bookkeeping and accounting control systems in a tenth-century Muslim administrative office. Accounting, Business and Financial History, 5(1), 321–333.
  • Haniffa, R.M. (2001). Social responsibility disclosure: An Islamic perspective. University of ExeterWorking Paper 01/04. ISSN 1473-2904.
  • Haniffa, R.M. (2002). Social responsibility disclosure: An Islamic perspective. Indonesian Management and Accounting Research Journal.
  • Haniffa, R. M., & Cooke, T. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430.
  • Haniffa, R. M., & Hudaib, M. A. (2002). A theoretical framework for the development of the Islamic perspective of accounting. Accounting, Commerce and Finance: The Islamic Perspective Journal.
  • Haniffa, R.M., Hudaib, M.A.,&Mirza, A. M. (2002). Accounting policy choice with the Shari’ah Islami’iah framework’. University of Exeter Working Paper 02/04. ISSN 1473-2904.
  • Hayashi, T. (1989). On Islamic accounting: Its future impact on Western accountings. The Institute of Middle Eastern Studies, International University of Japan.
  • Hobson, I. (1998). Guiding principles for a solution to environmental problems. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 33–42). London: Ta-Ha.
  • Hussain, J. (1999). Islamic law and society: An introduction. Sydney: The Federation Press.
  • Hussain, M., Islam, M. M., Gunasekran, A., & Maskooki, K. (2002). Accounting standards and practices of financial institutions in GCC countries. Managerial Auditing Journal, 17(7), 350–362.
  • Ibrahim, S. H. (2000, April). The need for Islamic accounting; perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics. Ph.D. Thesis, Department of Accountancy and Business Finance, University of Dundee.
  • Ibrahim, S. H. (2001). A review of income and value measurement concepts in conventional accounting theory and their relevance to Islamic accounting. http://www.islamic- finance.net/islamic-acctg3.html (accessed 17 July 2001).
  • IIRME. (2004). Corporate social responsibility. First middle east corporate social responsibility http://www.iirme.com/csr/ (accessed 25 October 2004). Dusit Hotel, Dubai, April 25–27, 2003.
  • Jahamani, Y. F. (2003). Green accounting in developing countries: The case of UAE and Jordan. Managerial Finance, 29(8), 37–45.
  • Joshi, P. L., & Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain. The International Journal of Accounting, 37, 429–440.
  • Karim, R. A. A. (1999). Islamic finance and standardisation of accounting for Islamic financial institutions. New Horizons, 93, 5–7.
  • Karim, R. A. A. (2001). International accounting harmonisation, banking regulation, and Islamic banks. The International Journal of Accounting, 36, 169–193.
  • Khalid, F., & O’Brian, J. (Eds.). (1992). Islam and ecology. London: Cassell.
  • Lewis, M. K. (2001). Islam and accounting. Accounting Forum, 25(2), 103–127.
  • Lewis, M. K. (2005). Islamic corporate governance. Review of Islamic Economics, 9(1), 5–29.
  • Maali, B., Casson, P., & Napier, C. (2003). Social reporting by Islamic banks. Discussion Papers in Accounting and Finance, University of Southampton, September, Number AF03-13. ISSN 1356-3548.
  • Manzoor, P. S. (2003). Environment and values: An Islamic perspective. http://www.islamonline.net/english/introducingislam/Environment/topic12.shtml. (accessed 17 March 2006).
  • McKee, D. L., Garner, D. E., & McKee, Y. A. (1999). Accountancy services: The Islamic middle east and the global economy. London: Quorum Books.
  • Mirza, A. M., & Baydoun, N. (2000). Accounting policy choice in a riba-free environment. Accounting, Commerce and Finance: The Islamic Perspective Journal, 4(1/2), 30–47.
  • Naser, K., & Abu-Baker, N. (1999). Empirical evidence on corporate social responsibility reporting and accountability in developing countries: The case of Jordan. Advances in International Accounting, 12, 193–226.
  • Nuhoglu, E. (2003). An exploratory study of website environmental reporting in Turkey. Social and Environmental Accounting Journal, 23(1).
  • Omar Naseef, A. (1998). The Muslim declaration on nature. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 12–15). London: Ta-Ha.
  • Owen, D., Swift, T., Humphery, C., & Boweerman, M. (2000). The new social audits: Accountability, managerial capture or the agenda of social champions? The European Accounting Review, 9(1), 81–98.
  • Pomeranz, F. (1997). The accounting and auditing organization for Islamic financial institutions: An important regulatory debut. Journal of International Accounting, Auditing, and Taxation, 6(1), 123–130.
  • Rahman, A. R. A. (1995). Accounting and public interest: An Islamic reflection. In Paper presented at the National Accounting Seminar. Malaysia: Mara Institute of Technology.
  • Rahman, Y. A. (1994). Interest free Islamic banking. Kuala Lumpur: Al-Hilal Publishing. Rahman, S. (2000). Islamic Accounting Standards. http://www.ifew.com/insight/13036mon/accstds.html (accessed 17 July 2001).
  • Said, E. W. (1978). Orientalism. Pantheon Book.
  • Said, E. W. (1997). Covering Islam. Vintage Publishing.
  • Said, E.W. (2001a). Collective passion. Al-Ahram Weekly, September 20–26, Issue No. 552. wysiwyg://130/http://web1.ahram.org.eg/weekly/2001/552/op2.htm (accessed 24 June 2002).
  • Said, E. W. (2001b). Adrift in similarity. Al-Ahram Weekly, October 11–17, Issue No. 555. wysiwyg://124/http://web1.ahram.org.eg/weekly/2001/555/op2.htm (accessed 24 June 2002).
  • Sardar, Z. (Ed.). (1984). The touch of Midas: Science, values and environment in Islam and the West. Manchester: Manchester University Press.
  • Simpson, A.,&Willing, P. (1996). Accounting issues in Islamic banks: European perceptions of Islamic banking. London: Institute of Islamic Banking and Insurance. Smith, G. (Ed.). (2006). Islam http://www.islamawareness.net/Nature/environment.html (accessed 17 March 2006). and the environment.
  • Taheri, M.R. (2000). The basic principles of Islamic economy and their effects on accounting- standards-setting. http://panoptiction.csustan.edu/cpa99/html/taheri.html (accessed 17 July 2001).
  • Taib, S. (2002). H.E. Ambassador Saddedine Taib speech atWorld Summit on Sustainable Development. The Islamic Conference, Johannesburg, South Africa, 26 August 2002. http://www.un.or/events/wssd/statements/oicE.htm (accessed 17 March 2006).
  • TheWay to Truth. (2006). Islam’s view of nature. http://www.thewaytotruth.org/islam- humanity/islamsviewofnature.html (accessed 17 March 2006).
  • Tinker, T. (2004). The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative science. Accounting, Auditing and Accountability Journal, 17(3), 442–475.
  • Triyuwona, I., & Gaffikin, M. (2001). Shari’ate accounting: An ethical construction of accounting knowledge. http://www.islamic-finance.net/islamic-acctg4.html (accessed 17 July 2001).
  • White, L. (1967). The historical roots of our ecological crisis. Science, 155, 1203–1207.

Yıl 2012, Cilt: 2 Sayı: 1, 49 - 68, 01.03.2012

Mahmut Yardımcıoğlu

Öz

Kaynakça

  • Anonymous. (2002a, May). Islam the basics. New Internationalist, 345.
  • Anonymous. (2002b). Towards an Islamic jurisprudence of the environment. http://www.islamonline.net/english/contemporary/2002/08/Article02.shtml (accessed 3 May 2006).
  • Abdel Haleem, H. (1998). Introduction. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 5–10). London: Ta-Ha.
  • Abdel-Magid, M. F. (1981). The theory of Islamic banking: Accounting implications. The International Journal of Accounting Education and Research, 17(1), 79–102.
  • Abdul-Rahman, A. R., & Goddard, A. (2003). Accountability verstehen: A study of accounting in state religion councils in Malaysia. Discussion Papers in Accounting and Finance, University of Southampton, March, Number AF03-10. ISSN 1356-3548.
  • Adnan, M. A., & Gaffikin, M. (1997). The Shariah, Islamic banks and accounting concepts and practices. In Proceedings of the international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney.
  • Allam, K. F. (1997). Islam, ethics and accounting practices. In Proceedings of international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney.
  • Al-Qaradawi, Y. (2000, November). Safeguarding the environment in Islamic Sharia. Al- Khaleej.
  • Al-Qaradawi, Y. (2005a). Fatwa book: How Islam cares about the environment. http://islamonline.net/servlet/Satellite?pagename=IslamOnline-English-Ask (accessed 17 March 2006). Sc.
  • Al-Qaradawi, Y. (2005b). The protection of the environment in Islamic Sharia’. Translated from Arabic. http://www.qaradawi.net/site/topics/articles.asp (accessed 17 March 2006).
  • AMEINFO. (2004). Corporate social responsibility gaining prominence in the Middle East. http://www.ameinfo.com/news/Detailed/29257.html (accessed 25 October 2004).
  • Annisette, M., & Neu, D. (2004). Accounting and empire: An introduction. Critical Perspectives on Accounting, 15, 1–4.
  • Arabic Middle East Information. (2006). Home Page: http://www.ameinfo.com (accessed 17 March 2006).
  • Askary, S., & Clarke, F. (1997). Accounting in the Koranic Verses. In Proceedings of the international conference on the vehicle for exploring and implementing Shariah Islami’iah in accounting, commerce and finance. Macarthur: University of Western Sydney. Bahri, A. (2001). Introduction to postcolonial studies. http://www.emory.edu/ENGLISH/Bahri/Into.html (accessed October).
  • Baydoun, N., & Willett, R. (1994). Islamic accounting theory. In Paper presented at the AAANZ annual conference.
  • Baydoun, N., & Willett, R. (1997). Islam and accounting: Ethical issues in the presentation of financial information.
  • Accounting, Commerce and Finance: The Islamic Perspective, 1(1), 1–25.
  • Baydoun, N., & Willett, R. (2000). Islamic corporate reports. Abacus, 36(1), 71–90.
  • Begader, A., El-Sabbag, A., Al-Glayand, M., Samarrai, M., & Llewellyn, O. (2005). Environmental protection in Islam. http://islamset.com/env/contenv.html (accessed 17 March 2006).
  • Calhoun, C. (1996). Critical social theory: Culture, history and the challenge of difference. Oxford: Blackwell. Collison, D. (2003). Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing and Accountability Journal, 16(5), 853–886. De Chatel, F. (2003). Pioneer of the environment. http://www.islamonline.net/english/introducingislam/Environment/topic02.shtml (accessed 17 March 2006). De Chatel, F. (2004). Water in Islam. http://www.islamonline.net/english/introducingislam/Environment/topic03.shtml (accessed 17 March 2006).
  • Denny, F. M. (1998, Fall). Islam and ecology: A bestowed trust inviting balanced stewardship’. Earth Ethics, 10(1). http://environment.harvard.edu/religion/islam/index.html (accessed 17 March 2006).
  • Gallhofer, S., & Chew, A. (2000). Introduction: Accounting and indigenous people. Accounting, Auditing and Accountability Journal, 13(3), 256–267.
  • Gallhofer, S., Gibson, C., Haslam, J., McNicholas, P.,&Takiari, B. (2000). Developing environmental accounting: Insights from indigenous cultures. Accounting, Auditing and Accountability Journal, 13(3), 381–409.
  • Gallhofer, S.,&Haslam, J. (1997a). Beyond accounting: The possibilities of accounting and ‘critical’ accounting research. Critical Perspectives on Accounting, 8(1/2), 71–95.
  • Gallhofer, S., & Haslam, J. (1997b). The direction of green accounting policy: Critical reflections. Accounting, Auditing and Accountability Journal, 10(2), 148–174.
  • Gallhofer, S., & Haslam, J. (2004). Accounting and liberation theology: Some insights for the project of emancipatory accounting. Accounting, Auditing and Accountability Journal, 17(3), 382–407.
  • Gallhofer, S., & Haslam, J. (in press). The accounting–globalisation interrelation: An overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting.
  • Gambling, T. E., & Karim, R. A. A. (1986). Islam and social accounting. Journal of Business Finance and Accounting, 13(1), 39–50.
  • Gambling, T. E., & Karim, R. A. A. (1991). Business and accounting ethics in Islam. London: Mansell. Godlas, A. (2006). What is Sufism? Early definitions. http://www.uga.edu/islam/sufism/sufismlumdef.html (accessed 5 April 2006).
  • Hamat, S. (1994). Accounting standards and tax laws in Islamic banking. New Horizon, 25, 8– 10.
  • Hamid, S., Craig, R., & Clarke, F. (1993). Religion: A confounding cultural element in the international harmonisation of accounting? Abacus, 29(2), 131–148.
  • Hamid, S., Craig, R., & Clarke, F. (1995). Bookkeeping and accounting control systems in a tenth-century Muslim administrative office. Accounting, Business and Financial History, 5(1), 321–333.
  • Haniffa, R.M. (2001). Social responsibility disclosure: An Islamic perspective. University of ExeterWorking Paper 01/04. ISSN 1473-2904.
  • Haniffa, R.M. (2002). Social responsibility disclosure: An Islamic perspective. Indonesian Management and Accounting Research Journal.
  • Haniffa, R. M., & Cooke, T. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430.
  • Haniffa, R. M., & Hudaib, M. A. (2002). A theoretical framework for the development of the Islamic perspective of accounting. Accounting, Commerce and Finance: The Islamic Perspective Journal.
  • Haniffa, R.M., Hudaib, M.A.,&Mirza, A. M. (2002). Accounting policy choice with the Shari’ah Islami’iah framework’. University of Exeter Working Paper 02/04. ISSN 1473-2904.
  • Hayashi, T. (1989). On Islamic accounting: Its future impact on Western accountings. The Institute of Middle Eastern Studies, International University of Japan.
  • Hobson, I. (1998). Guiding principles for a solution to environmental problems. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 33–42). London: Ta-Ha.
  • Hussain, J. (1999). Islamic law and society: An introduction. Sydney: The Federation Press.
  • Hussain, M., Islam, M. M., Gunasekran, A., & Maskooki, K. (2002). Accounting standards and practices of financial institutions in GCC countries. Managerial Auditing Journal, 17(7), 350–362.
  • Ibrahim, S. H. (2000, April). The need for Islamic accounting; perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics. Ph.D. Thesis, Department of Accountancy and Business Finance, University of Dundee.
  • Ibrahim, S. H. (2001). A review of income and value measurement concepts in conventional accounting theory and their relevance to Islamic accounting. http://www.islamic- finance.net/islamic-acctg3.html (accessed 17 July 2001).
  • IIRME. (2004). Corporate social responsibility. First middle east corporate social responsibility http://www.iirme.com/csr/ (accessed 25 October 2004). Dusit Hotel, Dubai, April 25–27, 2003.
  • Jahamani, Y. F. (2003). Green accounting in developing countries: The case of UAE and Jordan. Managerial Finance, 29(8), 37–45.
  • Joshi, P. L., & Ramadhan, S. (2002). The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain. The International Journal of Accounting, 37, 429–440.
  • Karim, R. A. A. (1999). Islamic finance and standardisation of accounting for Islamic financial institutions. New Horizons, 93, 5–7.
  • Karim, R. A. A. (2001). International accounting harmonisation, banking regulation, and Islamic banks. The International Journal of Accounting, 36, 169–193.
  • Khalid, F., & O’Brian, J. (Eds.). (1992). Islam and ecology. London: Cassell.
  • Lewis, M. K. (2001). Islam and accounting. Accounting Forum, 25(2), 103–127.
  • Lewis, M. K. (2005). Islamic corporate governance. Review of Islamic Economics, 9(1), 5–29.
  • Maali, B., Casson, P., & Napier, C. (2003). Social reporting by Islamic banks. Discussion Papers in Accounting and Finance, University of Southampton, September, Number AF03-13. ISSN 1356-3548.
  • Manzoor, P. S. (2003). Environment and values: An Islamic perspective. http://www.islamonline.net/english/introducingislam/Environment/topic12.shtml. (accessed 17 March 2006).
  • McKee, D. L., Garner, D. E., & McKee, Y. A. (1999). Accountancy services: The Islamic middle east and the global economy. London: Quorum Books.
  • Mirza, A. M., & Baydoun, N. (2000). Accounting policy choice in a riba-free environment. Accounting, Commerce and Finance: The Islamic Perspective Journal, 4(1/2), 30–47.
  • Naser, K., & Abu-Baker, N. (1999). Empirical evidence on corporate social responsibility reporting and accountability in developing countries: The case of Jordan. Advances in International Accounting, 12, 193–226.
  • Nuhoglu, E. (2003). An exploratory study of website environmental reporting in Turkey. Social and Environmental Accounting Journal, 23(1).
  • Omar Naseef, A. (1998). The Muslim declaration on nature. In H. Abdel Haleem (Ed.), Islam and the environment (pp. 12–15). London: Ta-Ha.
  • Owen, D., Swift, T., Humphery, C., & Boweerman, M. (2000). The new social audits: Accountability, managerial capture or the agenda of social champions? The European Accounting Review, 9(1), 81–98.
  • Pomeranz, F. (1997). The accounting and auditing organization for Islamic financial institutions: An important regulatory debut. Journal of International Accounting, Auditing, and Taxation, 6(1), 123–130.
  • Rahman, A. R. A. (1995). Accounting and public interest: An Islamic reflection. In Paper presented at the National Accounting Seminar. Malaysia: Mara Institute of Technology.
  • Rahman, Y. A. (1994). Interest free Islamic banking. Kuala Lumpur: Al-Hilal Publishing. Rahman, S. (2000). Islamic Accounting Standards. http://www.ifew.com/insight/13036mon/accstds.html (accessed 17 July 2001).
  • Said, E. W. (1978). Orientalism. Pantheon Book.
  • Said, E. W. (1997). Covering Islam. Vintage Publishing.
  • Said, E.W. (2001a). Collective passion. Al-Ahram Weekly, September 20–26, Issue No. 552. wysiwyg://130/http://web1.ahram.org.eg/weekly/2001/552/op2.htm (accessed 24 June 2002).
  • Said, E. W. (2001b). Adrift in similarity. Al-Ahram Weekly, October 11–17, Issue No. 555. wysiwyg://124/http://web1.ahram.org.eg/weekly/2001/555/op2.htm (accessed 24 June 2002).
  • Sardar, Z. (Ed.). (1984). The touch of Midas: Science, values and environment in Islam and the West. Manchester: Manchester University Press.
  • Simpson, A.,&Willing, P. (1996). Accounting issues in Islamic banks: European perceptions of Islamic banking. London: Institute of Islamic Banking and Insurance. Smith, G. (Ed.). (2006). Islam http://www.islamawareness.net/Nature/environment.html (accessed 17 March 2006). and the environment.
  • Taheri, M.R. (2000). The basic principles of Islamic economy and their effects on accounting- standards-setting. http://panoptiction.csustan.edu/cpa99/html/taheri.html (accessed 17 July 2001).
  • Taib, S. (2002). H.E. Ambassador Saddedine Taib speech atWorld Summit on Sustainable Development. The Islamic Conference, Johannesburg, South Africa, 26 August 2002. http://www.un.or/events/wssd/statements/oicE.htm (accessed 17 March 2006).
  • TheWay to Truth. (2006). Islam’s view of nature. http://www.thewaytotruth.org/islam- humanity/islamsviewofnature.html (accessed 17 March 2006).
  • Tinker, T. (2004). The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative science. Accounting, Auditing and Accountability Journal, 17(3), 442–475.
  • Triyuwona, I., & Gaffikin, M. (2001). Shari’ate accounting: An ethical construction of accounting knowledge. http://www.islamic-finance.net/islamic-acctg4.html (accessed 17 July 2001).
  • White, L. (1967). The historical roots of our ecological crisis. Science, 155, 1203–1207.
Toplam 74 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Mahmut Yardımcıoğlu

Yayımlanma Tarihi 1 Mart 2012
Yayımlandığı Sayı Yıl 2012Cilt: 2 Sayı: 1

Kaynak Göster

APA Yardımcıoğlu, M. (2012). İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 2(1), 49-68.
AMA Yardımcıoğlu M. İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. Mart 2012;2(1):49-68.
Chicago Yardımcıoğlu, Mahmut. “İslam, Çevre Ve Muhasebe: İslami İlkeler Ve Çevre Muhasebesi Kavramı”. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 2, sy. 1 (Mart 2012): 49-68.
EndNote Yardımcıoğlu M (01 Mart 2012) İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2 1 49–68.
IEEE M. Yardımcıoğlu, “İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı”, Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 2, sy. 1, ss. 49–68, 2012.
ISNAD Yardımcıoğlu, Mahmut. “İslam, Çevre Ve Muhasebe: İslami İlkeler Ve Çevre Muhasebesi Kavramı”. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2/1 (Mart 2012), 49-68.
JAMA Yardımcıoğlu M. İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2012;2:49–68.
MLA Yardımcıoğlu, Mahmut. “İslam, Çevre Ve Muhasebe: İslami İlkeler Ve Çevre Muhasebesi Kavramı”. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, c. 2, sy. 1, 2012, ss. 49-68.
Vancouver Yardımcıoğlu M. İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2012;2(1):49-68.