Accounting standards for participatory banks in Morocco: Challenges and perspectives

Abstract

Despite all the progress made by the Moroccan government to ensure the successful establishment of participative banks, the accounting framework of these institutions is still unidentified and not properly understoodTherefor our article aims to identify and analyze the accounting framework likely to meet the requirements and demands of internal and/or external users of financial information. Our problematic aims to answer the following question : "what is the most appropriate accounting framework for Moroccan participative banks? ». In this regard, we will first try to draw on previous research work carried out in the field of Islamic accounting, and then we will conduct a qualitative analysis of the three accounting standards likely to be used and applied by Moroccan participative banks.