CURRENT RESEARCH IN ZAKAT ACCOUNTING RESEARCH

  • roslee uyob

Abstract

Zakat Accounting is part of accounting which concerned with determination and valuation of wealth and income according to the rules set by Islamic Shariah law. In Zakat Accounting it also involves recording, interpreting, presentation and disclosure of accounting information. This study presents an analysis regarding the current research in the area of Zakat Accounting using two database system which is Scopus and Google scholar. The objective of this study is to provide the current trend in Zakat Accounting using bibliometric analysis. 35 Articles has been extracted from Scopus and Google database and exported to Mendelay software to conduct bibliometric analysis. The results shows that the research in zakat accounting has been increasing and constantly publish in the number of articles since 2011 onwards. However, they are still lacks of research that has been conducted in the area of Zakat accounting. By conducting this study, we hope it will give a general picture of a research in Zakat Accounting, which is very useful in identifying the main trends, future gaps and direction of the research in the area of Zakat Accounting in the future.

Published
2020-09-20
Section
Social Science (Finance, Management, Accounting, Business, Humanities)