The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia

The study focuses on Malaysia and the main aim is to investigate the perception of accounting students towards the existing accounting practices of Murabahah financing according to MFRS 118 and the guidelines of MASB TRi-4. The study utilizes inferential statistical analysis techniques, namely, the...

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Main Authors:	Hassan, Nur Hidayah, Mohd Shariff, Ros Aniza, Ahmad, Hawa
Format:	Conference or Workshop Item
Language:	English
Published:	2015
Subjects:	HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/48936/ http://irep.iium.edu.my/48936/1/HIDAYAH_Intac6_Full_paper.pdf

id	iium-48936
recordtype	eprints
spelling	iium-489362016-02-06T09:46:00Z http://irep.iium.edu.my/48936/ The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia Hassan, Nur Hidayah Mohd Shariff, Ros Aniza Ahmad, Hawa HJ9701 Public accounting The study focuses on Malaysia and the main aim is to investigate the perception of accounting students towards the existing accounting practices of Murabahah financing according to MFRS 118 and the guidelines of MASB TRi-4. The study utilizes inferential statistical analysis techniques, namely, the Mann-Whitney test and Kruskal-Wallis test, Pearson correlation analysis and Stepwise multiple regression analysis to assess the data. The results of the analysis indicated that there is a significant relationship between the respondents’ awareness of Murabahah financing and their education level as the higher the level education, the more the respondents are aware of Murabahah financing. The study found that there is a moderate acceptance of the existing accounting practices of Murabahah financing according to MFRS 118 and the guidelines of MASB TRi-4 among accounting students in Malaysia in terms of recognition, measurement and disclosure and presentation.While the study has some limitations, it is expected that it will give implications for Malaysian accounting standards setters in creating a framework for Murabahah financing in terms of the accounting treatments for recognition, measurement and disclosure and presentation. This study has the potential to make a contribution to the accounting education by the implementation of Islamic accounting practices in Malaysia, particularly with respect to identifying the impact of tertiary-level accounting courses and the perception of accounting students towards the existing accounting practices of Murabahah financing. Keywords: Murabahah, Islamic banking, Accounting Student, Accounting Education. 2015 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/48936/1/HIDAYAH_Intac6_Full_paper.pdf Hassan, Nur Hidayah and Mohd Shariff, Ros Aniza and Ahmad, Hawa (2015) The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia. In: International Accounting Conference VI (INTAC VI), 27-28 October 2015, Gombak. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ9701 Public accounting
spellingShingle	HJ9701 Public accounting Hassan, Nur Hidayah Mohd Shariff, Ros Aniza Ahmad, Hawa The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
description	The study focuses on Malaysia and the main aim is to investigate the perception of accounting students towards the existing accounting practices of Murabahah financing according to MFRS 118 and the guidelines of MASB TRi-4. The study utilizes inferential statistical analysis techniques, namely, the Mann-Whitney test and Kruskal-Wallis test, Pearson correlation analysis and Stepwise multiple regression analysis to assess the data. The results of the analysis indicated that there is a significant relationship between the respondents’ awareness of Murabahah financing and their education level as the higher the level education, the more the respondents are aware of Murabahah financing. The study found that there is a moderate acceptance of the existing accounting practices of Murabahah financing according to MFRS 118 and the guidelines of MASB TRi-4 among accounting students in Malaysia in terms of recognition, measurement and disclosure and presentation.While the study has some limitations, it is expected that it will give implications for Malaysian accounting standards setters in creating a framework for Murabahah financing in terms of the accounting treatments for recognition, measurement and disclosure and presentation. This study has the potential to make a contribution to the accounting education by the implementation of Islamic accounting practices in Malaysia, particularly with respect to identifying the impact of tertiary-level accounting courses and the perception of accounting students towards the existing accounting practices of Murabahah financing. Keywords: Murabahah, Islamic banking, Accounting Student, Accounting Education.
format	Conference or Workshop Item
author	Hassan, Nur Hidayah Mohd Shariff, Ros Aniza Ahmad, Hawa
author_facet	Hassan, Nur Hidayah Mohd Shariff, Ros Aniza Ahmad, Hawa
author_sort	Hassan, Nur Hidayah
title	The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
title_short	The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
title_full	The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
title_fullStr	The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
title_full_unstemmed	The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
title_sort	perception towards accounting practices of murabahah among accounting students in malaysia
publishDate	2015
url	http://irep.iium.edu.my/48936/ http://irep.iium.edu.my/48936/1/HIDAYAH_Intac6_Full_paper.pdf
first_indexed	2023-09-18T21:09:19Z
last_indexed	2023-09-18T21:09:19Z
_version_	1777411145664036864

The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia

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