Kerangka Konseptual Perakaunan: Islam Atau Konvensional?

Abstract

The conventional conceptual framework has always been the referred accounting framework for Malaysia and other countries. However, there is limitation of the con- ventional conceptual framework , it is merely profit oriented. Contrastingly, guided by the Tawheed perspective, Islamic conceptual framework takes into account the social and economy objectives. Due to the differences, this paper intents to put forth the understanding of the Islamic conceptual framework based on the A-Quran, Sunnah also scholars view related to the principles and practices of the Islamic accounting standard. The Islamic conceptual framework is a start up hence it is hope that this initial initiative will be improved in future in order to develop comprehensive conceptual framework that reflect the subservient to Allah. Keywords: Islamic Accounting, Conceptual Framework, Accounting, Conventional, Accounting Standard.