Faculties of Thought in Accounting History and the Development of Accounting Standards in Nigeria: Historical Perspective (Published)
This study explored the history of accounting standard in Nigeria in relation to how it has evolved globally. Theories influencing the setting of accounting standard process were reviewed. The birth of the International Accounting Standard Committee in relation to the International Accounting Standard Board was discussed in an historical view. The emergence of International Financial Reporting Standard was discussed as a global focus. The study being exploratory in nature discussed the adoption and convergence of IFRS in Nigeria. The study made use of purely secondary data in order to give an historical perspective. The study concludes that accounting standard is key to the quality of financial reporting globally.
Keywords: Accounting standard-setting, Convergence of IFRS in Nigeria, Development of Accounting Standard, Historical Perspective, International Accounting organizations, and Accounting Standards Clusters.
Islamic education in Indonesia has been going on since the introducing of Islam in Indonesia starting with informal education that personal relationships between broadcasters of Islamic preachers who came to Indonesia with the surrounding community. A relationship that led to the initial recognition of the Islamic community, then began appearing of Islamic education in non-formal centers such as in the mosque. In this place was taken away in non-formal education, diverse learners are still a child and there are also adults. Once the need for education among the Muslim community, they begin to appear formal educational institutions such as schools, Islamic schools and madrasah as well as Islamic universities. Islamic education experience its dynamics in terms of both quantitative and qualitative in the light of the qualitative. Qualitative terms of Islamic education experienced rapid growth throughout Indonesia with thousands of Islamic boarding schools (pesantren), schools and madrasah. In view of the qualitative angle of Islamic education, has evolved from traditional education appears to be a modern Islamic education is able to provide its response to the progress of the times and was able to give contribution to the development of the nation, and the state. On the relation with this, the Islamic education in Indonesia has a very important position and strategic, because that is the Law of National Education System that Islamic education occupies a position as a sub-system of the National Education System.
Religion’ and ‘Education’ are inseparable aspects in every human society where they are found. Education has most often been considered as the backbone of development. Similarly, many development theorists have expounded the contributions of religion toward development. The responsibility that religions share in human societies are realised in different aspects of national life. Of particular concern is religions’ role in education toward national development. This work is discussed from the dimensions of the contributions of Christianity and Islam in education in Ghana. Generally, education is understood to mean to train or mould. In this study, it implies the art of learning, literacy and the process of acquiring knowledge. In the quest to advance the livelihood of members of society through education, it has become important to expatiate the task of religion in the development of education. This is to help stamp out the reluctance to consider the influence of religion in sustainable and authentic human and national development. This paper is primarily purposed to outline the contributions of religion and education to national development in Ghana. The quest for an all-inclusive development model of Ghana and other developing nations, therefore, calls for an insight into the role and responsibilities of religion toward education. In the case of Ghana, like other nations, the impact of religion on (formal) education has immensely ensured the development of individual lives, communities and traditional institutions since the 19th century. A study with an aim such as this will help promote better relationship among states and religious groups.