Imam Sadiq University "Islamic Finance Research" (IFR) 2251-8290 8 2 2019 04 21 Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique Examining the accountants' knowledge and understanding of Islamic Accounting using second-order confirmatory factor analysis technique 441 458 2323 10.30497/ifr.2019.2323 FA Zoherh Hajiha Associate Professor, Faculty of Human Sciences, Islamic Azad University, East Tehran Branch, Tehran, Iran 0000-0002-3625-2352 Hossein Rajabdoori Member of Young Researchers and Elite Club, and Ph.D Student of Accounting and Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran 0000-0002-9064-658X Journal Article 2018 03 17 Islamic accounting is an information system that deals with reporting the value aspect of financial and non-financial events occurring in the economic unit with a focus on Islamic criteria. The aim of this study is to evaluate the knowledge and understanding of accountants of the Islamic accounting using second-order confirmatory factor analysis technique (SOCFA). The study ahead is a quantitative one, and the required data was collected through collecting questionnaires and simple random sampling of 114 academic and professional activists to test the model, and SOCFA was used with Lisrel software. The results showed that all of the factors o the model including perceived value, attitude, attitude, subjective norms, and willingness have a good fit and perceived value, subjective norms, attitude, and willingness have the highest fitness respectively. Moreover, the comparison of factor loadings of all factors showed that "fulfilling the financial needs of Muslims" of "perceived value" variable has the highest factor loadings. As a result, it can be understood that to spread of Islamic accounting, while considering all the factors mentioned above, managers and planners should set fulfilling the financial needs of Muslims as their first priority. Islamic accounting is an information system that deals with reporting the value aspect of financial and non-financial events occurring in the economic unit with a focus on Islamic criteria. The aim of this study is to evaluate the knowledge and understanding of accountants of the Islamic accounting using second-order confirmatory factor analysis technique (SOCFA). The study ahead is a quantitative one, and the required data was collected through collecting questionnaires and simple random sampling of 114 academic and professional activists to test the model, and SOCFA was used with Lisrel software. The results showed that all of the factors o the model including perceived value, attitude, attitude, subjective norms, and willingness have a good fit and perceived value, subjective norms, attitude, and willingness have the highest fitness respectively. Moreover, the comparison of factor loadings of all factors showed that "fulfilling the financial needs of Muslims" of "perceived value" variable has the highest factor loadings. As a result, it can be understood that to spread of Islamic accounting, while considering all the factors mentioned above, managers and planners should set fulfilling the financial needs of Muslims as their first priority. https://ifr.isu.ac.ir/article_2323_149815eb972b3c370dee3b89d645ae14.pdf