Trevor Gambling

Rifaat Ahmed Abdel Karim

Professors of accounting--one British and one Kuwaiti--challenge western businessmen's assumed superiority over Arabic traders and hagglers. The reason, they say, that there is no clearly defined and generally accepted set of accounting principles in the west, is that there is no ethical basis for judging and recording transactions that are at least partly designed to deceive. Islam, they contend, provides such a basis, which does not require a belief in the religion to make use of. They show how the principles have been and are now applied. For academics and practicing accountants. Annotation copyrighted by Book News, Inc., Portland, OR

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