An Islamic Overview to Information and Measurement Concepts in Accounting Theories

چکیده مقاله

Accounting theories have always been referred to in the Holy Quran. This issue has been clearly addressed in verse 282 of Heifer Chapter of the Holy Quran.  The accounting theorists have repeatedly mentioned the accounting theories from various aspects and viewpoints. The purpose of the present paper is to have a glance at two different views towards accounting informatics and measurement along with some related details. First of all, a brief overview of the accounting science will be presented. It is said that the presented informatics ideas are mostly related to approved accounting theories, profit and loss approach, agent (representative) theory, efficient market theory, historical price, reliability, and an approach based on standard principles. With regard to measurement viewpoint, it can be said that it is greatly related to accounting theories and principles, balance sheet approach, comprehensive income statement, net surplus theory, value relevance, relativity, prospect theory, and an approach based on standard rules.  The common point of the said viewpoints is that both of them are effective in decision making process and possess value contents.   

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