ATTITUDES OF ACCOUNTING STUDENTS IN JORDANIAN UNIVERSITIES ABOUT ISLAMIC ACCOUNTING

This study focuses on the perception, awareness and understanding of Islamic accounting among accounting students. It is aimed to identify the differences between Islamic accounting and conventional accounting, as well as how factors like gender, academic year affect awareness and knowledge on Islamic accounting. The data were collected using survey questionnaires which are hand delivered to the respondents. This study employed simple random sampling procedure and a sample size of 383 accounting students was derived from the population. This study conducted a factor analysis to validate the constructs, a T-test analysis was employed to assess the difference among the gender while one way ANOVA was used for to determine the difference between the perception of Islamic accounting among students from different academic year. It was found that some of these respondents possess basic knowledge on Islamic accounting. The results show the significant difference between the level of understanding between students in different year of study while the T-test analysis indicates no differences between the perception of Islamic accounting among male and female students. This study could highlight the importance of incorporating Islamic accounting into the existing syllabus and conducting professional training on Islamic accounting when appropriate.