The understanding and awareness of Islamic accounting among accounting students at the Universiti Malaysia Kelantan

The purpose of this paper is to study the level of understanding and awareness regarding Islamic accounting among accounting students at Universiti Malaysia Kelantan and to determine the level of aspiration towards Islamic accounting. A questionnaire was administered to the accounting undergraduates’ students at UMK. The result shows that majority of the respondent have adequate level of understanding and awareness towards Islamic accounting as they can contrast between Islamic and conventional accounting. Moreover, in the students agreed that Islamic accounting should be as main subject in accounting course. The result also shows that there is insignificantly difference in the level of understanding by categories such as gender, previous education and age. This is due to; they already know about the Islamic accounting outside the class. To emphasize Islamic accounting, this subject should be as main subject in accounting course not as an elective subject.