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Abstract

This paper aims to examine the role of the Islamic Accounting regulatory framework in the transparency and accountability of Afghanistan's financial system. Survey-based research and closed-ended questionnaires were used to investigate respondents' views for the mentioned purpose. The findings revealed that the Islamic Accounting regulatory framework has a significant role in the transparency and accountability of Afghanistan's financial system. This research also recommends amendments to Afghanistan's financial system to prevent fraudulent activities and propagate transparency and accountability.

Keywords

Regulatory framework Islamic Accounting Transparency Accountability Financial reporting

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Copyright (c) 2025 Journal of Social Sciences - Kabul University

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AMANI, K., & GHAFOURZAY, H. (2025). The Role of the Islamic Accounting Regulatory Framework in Transparency and Accountability of Afghanistan’s Financial System. Journal of Social Sciences - Kabul University, 6(4), 97–121. https://doi.org/10.62810/jss.v6i4.119
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