عنوان مقاله [English]
One of the challenges of a usury free banking system is the challenge of accounting for these banks. The research seeks to this question: Does the current accounting system support the usury-free banking system? If not, what is the desirable pattern of usury free banking accounting? Based on this, the main hypothesis is the "desirable accounting model in alignment with for usury free banking based on accountability approach", and eight sub-hypotheses were designed in line with the main hypothesis and presented to the experts and their answers to these hypotheses were collected. The research data were analyzed using Kolmogorov-Smirnov test and analysis of variances. Therefore, the research hypotheses were confirmed by the experts. The results of the research show that the desirable accounting model has the following characteristics. "The desirable accounting model is the accountability approach," "the bank has the role of the wakil of the depositors," "the users of financial information, to maximize profits by observing Islamic standards." "The main feature of information is correctness, fairness, and understandable." "," Determining and distributing profits based on Islamic standards. "," Current value is the basis of measurement. "," Reporting purposes, providing information on how to fulfill the task of wakil, and responsive and responsive relationships".