Examinint the necessity of Islamic accounting: an academic view

Worldviews and values leads to different economic systems and economic systems, in turn, requires its own accounting systems. According to some accounting researchers, Unconditional implementation of the current practice of accounting and reporting system can’t meet the needs of information of Muslim communities is based on the values and norms (Hameed, 2000). By distributing questionnaires among Iranian Accounting professionals and doing T test in excel and SPSS, It was found that the users of accounting information are interested to disclose information in various fields such as Implementation of Sharia, Lack of financial fraud, implementation of anti-money laundering requirements, consideration of the employees’ rights, consideration of Consumer Rights, Environmental requirements, attention to Productivity, excellence and progress, Avoid waste, and attention to production quality, and so this information can will be useful for users.