Aim and Scope

Journal of Islamic Contemporary Accounting and Business (JICAB) is a peer-reviewed open-access journal that aims to advance knowledge and understanding in the fields of accounting and business  from both conventional and Islamic perspectives. The journal aims to provide a platform for scholars, practitioners, and policymakers to disseminate high-quality research that contributes to the development of theory, practice, and policy.

JICAB welcomes empirical, theoretical, and conceptual papers that address current issues, challenges, and innovations in accounting and business. The scope of the journal includes, but is not limited to:

  • Islamic Accounting; focus on the development and application of Islamic accounting standard. This includes the financial reporting of Islamic financial institutions, Zakat accounting, and Waqf financial management
  • Islamic Auditing; Examines the roles, standards and practices of Sharia auditing. It covers internal and external sharia compliance, assurance mechanisms, and the independence of Shariah Supervisory Boards (SSB)
  • Management Accounting; explores performance measurement, budgeting, and strategic decision-making in Islamic enterprises, utilizing frameworks aligned with Maqashid al-Shariah and ethical business practices.
  • Financial Accounting; addresses the convergence or divergence of conventional accounting with Islamic financial reporting. Its covers the specific accounting treatments for Islamic financial product like Murabaha, Mudaraba, and Sukuk
  • Accounting Information Systems; investigates how information systems are adapted to support Islamic accounting practices. This includes data security, internal controls, and the integration of Sharia rules within accounting software
  • Corporate performance evaluation and measurement; focus on evaluating and measuring the financial and non-financial performance of Islamic enterprises. This includes the application of Maqasid al-shariah-based performance includes Balance scorecard adapted for Islamic business and key performance indicators relevant to Sharia compliant companies
  • Islamic Taxation and Zakat management; investigates tax compliance and planning within Islamic business entities, the interaction between conventional tax laws and Sharia principles as well as the economic and socio-religious impact of tax and Zakat systems. 
  • Islamic Fintech and Digital Transformation; the roles of financial technology, block chain, and artificial intelligence in Islamic banking and finance.
  • Sustainability, ESG, and Maqasid Shariah; integration of environmental, social, and Governance (ESG) for the Halal Ecosystem, including Halal tourism, food and pharmaceutical supply chain.
  • Islamic Corporate Governance; studies on board diversity, transparency, stakeholder theory and ethical leadership in Islamic business organization.
  • Entrepreneurship and SME Development; financial inclusion, microfinance, and accounting practices for sharia-compliant Small and Medium Enterprises (SMEs)

JICAB encourages interdisciplinary approaches and comparative studies that integrate Islamic principles with contemporary business practices, aiming to foster dialogue between theory and application for the benefit of academia, industry, and society.