Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory

摘要

The purpose of this study is to formulate a theory that reflects the endeavors of Shariah Accounting Committee (KAS) in setting a contemporary conceptual framework to be in accordance with shariah. To formulate the theory, the study applies Strauss and Corbin's grounded theory (GT). Data are collected by interviewing deeply KAS members and are analyzed through GT's procedures. The study finds a theory that we call it as “Theory ofShariahizationon Conceptual Accounting Framework” which reflects the endeavors of KAS members to accept, reject, and adjust the contemporary conceptual accounting framework to be in line with the shariah.