অ্যাকাউন্টিং ফিলোসফি এথিক্স এন্ড প্রিন্সিপালস : দ্য ইসলামিক পার্সপেক্টিভ (Paperback)

If philosophy precedes theory and the theory precedes policy, it is wise to start with philosophy. So the book starts with philosophy and ends with the institutional development.
Accounting is generally conceived in the mundane perspective as a systematic exposure of recognizing, recording and analyzing of financial events executed between two parties-the debtor and the creditor. But very few people take note of the involvement of another dimension of the same event or transaction. This book deals with this dimension.
It comes up as a result of the exposure of various aspects of the occurrence of the first one. The basic issue is that there arises an ethical and humane consideration for every transaction between two parties, which result in the welfare of the involved parties as well as the society. This result has been described in the account with The Creator in the Hereafter.
The book also exposes the capability of accounting as a subject to deal with different social issues like ethics and corruption. Taking all these elements into account, the book is expected to usher in a new dimension in the study of accounting.
The teachings of the Quran and the Sunnah have been tried to be highlighted in the development of the philosophy, ethics and principles of accounting. Conventional postulates and principles have been evaluated in the context of the newly derived philosophical foundation. The development of Hisba discussed in this book as an institution that combines accounting, accountability and administering the philosophy of the concept.