Title

Al-Zakat and Evaluation of Financial Reporting in Islam

Date of Submission

1984

Document Type

Thesis

Degree Name

Master of Science in Accounting

Department

Accounting

First Advisor

Robert Wnek

LCSH

Zakat

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1984 no.1

Abstract

The thesis begins with an illustrated discussion of 1.) Al-Zakat, which in Islam, is a financial doctrine for social and religious reforms. In other words, it is a doctrine that calls for social and religious reforms in given Islamic society or community, 2.) the treatment of the categories of the beneficiaries of Al Zakat and 3.) the classes of Al-Zakat.

The focus of this thesis then turns to a comparative analysis of the Zakat system in Saudi Arabia, which depends on historical method in assessing the Zakat, and the Zakat system in Quran, which depends on current value methods in assessing the Zakat.

The concluding chapter discusses the impact of Al-Zakat on Islamic economy.

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