Accounting, like other social sciences, is loaded with value. Therefore, one important factor in the process of policy formulation and the development of accounting is a value judgment. The significance of the application of subjective values opens the opportunities and changes on what and how events are assessed and reported. This paper seeks to discuss the construction of syariah accounting o…
Accounting, like other social sciences, is loaded with value. Therefore, one important factor in the process of policy formulation and the development of accounting is a value judgment. The significance of the application of subjective values opens the opportunities and changes on what and how events are assessed and reported. This paper seeks to discuss the construction of syariah accounting o…