What Scopus Metadata Says About 32 Years of Islamic Accounting
The rapid expansion of Islamic banking's emergence in the early 1970s and the rapid expansion of Islamic transactions necessitated Islamic accounting, leading to increased scientific studies on Islamic accounting. In response to this interest, researchers began to concentrate on Islamic accounting. This research seeks to determine the evolution of Islamic accounting from 1990 to 2022. Using qualitative analysis of secondary data in the form of metadata from 508 Scopus-indexed papers, NVivo 12 Plus was used to process the data. The findings indicate that the number of publications on the evolution of Islamic accounting continues to rise. Islamic banks, finance, and management frequently follow Islamic accounting, with frequencies of 7.75 per cent, 3.30 per cent, and 2.97 per cent, respectively. This study also examines the relationship between accounting and auditing organizational governance for Islamic financial institutions (AAOIFI) and the performance of Islamic banks.
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