Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providing growing insight into accounting in state and private contexts in Middle East. Other parts of the Muslim world are also the focus of historical accounting research. There is still much to discover, however, before historians can determine the influence of Middle Eastern countries ideas and practices in other parts of the World. Therefore, We tried to consider theoretical, concepts, normative and perspective of Islamic Economics, Accounting and Finance emphasize the moral character and social disciplines. Moreover, Numbers of Islamic banks are beyond 200 and they are operating 70 countries in most of Muslim world and many Western countries. Thus, many people are interested in the phenomenon of Islamic Banking and in question of how it differs from conventional banking.