Role of ethics in Islamic Thinking in the activation of accounting information quality
Resumen
ABSTRACT
This study aims to discuss the relationship between religion and ethics on the one hand and such irregularities and financial fraud and unethical standards on the other. It aims to find out how the adoption of ethics based on a religious perspective can enhance the quality of professional services, especially in the light of the Islamic religious principles of considerable interest and works to strengthen commitment through the doctrine of faith, worship, and religious education. It is seen that the Muslims abide by these ethics as part of their religion, and such commitment results in achieving quality in business performance.
RESUMEN
El objetivo de este estudio es analizar la relación entre religión y ética, por un lado, y tales irregularidades, fraude financiero y estándares poco éticos, por otro. Su objetivo es descubrir cómo la adopción de una ética basada en una perspectiva religiosa puede mejorar la calidad de los servicios profesionales, especialmente a la luz de los principios religiosos islámicos de considerable interés y trabaja para fortalecer el compromiso a través de la doctrina de la fe, la adoración y la educación religiosa. Se ve que los musulmanes acatan esta ética como parte de su religión y ese compromiso resulta en lograr calidad en el desempeño comercial.
Citas
BIBLIOGRAPHY
ATARZADEH, Z AND SEYEDI, SM, (2018). “The relationship between the use of information technology and organizational learning and creativity of employees of Tejarat Bank (Case Study: Tejarat Bank of Shiraz)”, UCT JOURNAL OF MANAGEMENT AND ACCOUNTING STUDIES, 6(04), pp.1-10.
BROWN, PR (1981). A Descriptive Analysis of Select Input Bases of The Financial Accounting Standards Board, Journal of Accounting Research, pp.232-246.
FERRETTI, F (2019). “The manipulation of algebraic expressions: Deepening of a widespread difficulties and new characterizations”, International Electronic Journal of Mathematics Education, 15(1), pp.1-7.
HAMEED, S AND YAYA, R (2005). “The emerging issues on the objectives and characteristics of Islamic accounting for Islamic business organizations”, Malaysian Accounting Review, 4(1), pp. 75-92.
HOSSAIN, K, KARIM, M AND ISLAM, S (2007). “A comparative analysis of conventional ethical code and islamic ethical code in accounting profession,", Thoughts on Economics, 20(1), pp.39-53.
KEYS, DE AND HENDRICKS, JA (1984). “The ethics of accounting research”, Journal of Accounting Education, 2(2), pp.77-88.
LADEWI, Y (2014). “The Role of Islam Values (Ethics) In Accounting Practice and Impact of Accounting Infromation Quality: A Library Study”, International Journal of Economics, Commerce and Management, 2(12).
MARANDI, M, JELODAR, AA, ABARBAKOOH, SR, AND KASHIKHALE, VS (2018). “Property Mortgages (Review No. 620 dated 20.08. 1376 precedent General Board Supreme Court)”, UCT Journal of Social Sciences and Humanities Research, 6(03), pp.8-11.
MOHAMED, N, KARIM, NSA AND HUSSEIN, R (2010). “Linking Islamic work ethic to computer use ethics, job satisfaction and organisational commitment in Malaysia”, Journal of Business Systems, Governance and Ethics, 5(1), pp.13-23.
NADZRI, A AND AIDA, F (2009). Roles and impacts of accounting and auditing organization for Islamic financial institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and interest (Riba), (Doctoral dissertation, Auckland University of Technology).
SAREA, AM (2012). “The level of compliance with AAOIFI accounting standards: evidence from Bahrain”, International Management Review, 8(2), pp.27-32.
SEDLÁK, P, KOMÁRKOVÁ, J, JECH, J AND MAŠÍN, O (2019). “Low-cost UAV as a Source of Image Data for Detection of Land Cover Changes”, Journal of Information Systems Engineering & Management, 4(3), p.em0095.
SHAHBAKHSH, M, ELHAMIAN, N AND POUR, HS (2019). “Empowerment Relationship in Intra Organization Entrepreneurship”, Dutch Journal of Finance and Management, 3(1).
THABIT, T AND SOLAIMANZADAH, A (2018). “The Role of SOX Act in Enhancing the Internal Control Systems of Kurdistan Banks”, In International Conference on Accounting, Business, Economics and Politics proceedings (2018).
THABIT, TH (2013). Adoption the fuzzy logic to enhance the quality of the accounting information to operate balanced scorecard-Applied on Mosul Bank for development & investment in nineveh province, (Doctoral dissertation, M. Sc. thesis in accounting, University of Mosul, Mosul, Iraq).
THABIT, TH AND ALNASRAWI, HA (2016). “The Role of International Financial Reporting Standards in Reducing the Financial Risks”, International Journal of Latest Engineering Research and Applications, 1(5), pp.73-82.
VELAYUTHAM, S (2014). “Conventional” accounting vs “Islamic” accounting: the debate revisited. Journal of Islamic Accounting and Business Research, 5(2), pp.126-141.
WALKER, DI (2007). “Financial accounting and corporate behavior”, Wash & Lee L Rev, 64, p.927.
