Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Kamla, Rania; Gallhofer, Sonja; Haslam, Jim

doi:10.1016/j.accfor.2006.05.003

Cited by 155 publications

(164 citation statements)

References 22 publications

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“…Consequently, the order, harmony, and ecological stability of the environment should be maintained (Kamla et al, 2006;Kula, 2001). …”

Section: Resultsmentioning

confidence: 99%

“…Abrahamic religions: Judaism, Christianity, and Islam) and their impact upon behaviours and actions of individuals/groups for the welfare of society and environment (e.g. Beekun and Badawi, 2005;Brammer et al, 2007;Graafland et al, 2006;Hope and Jones, 2014;Kamla et al, 2006;Kim et al, 2009;Oumlil and Balloun, 2009;Platonova, 2013;Ramasamy et al, 2010;Rice, 1999Rice, , 2006Schouten et al, 2014;Srnka et al, 2007;Zulfikar 2012). Yet, there is still a lack of empirical evidence on the following: the extent to which ER ethics are promoted within divine textual messages, types of environmental themes contained within such holy texts, and implications of these ethics for business practices.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

2016

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“…Consequently, the order, harmony, and ecological stability of the environment should be maintained (Kamla et al, 2006;Kula, 2001). …”

Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

2016

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“…Accountability to God and the community for all activities is paramount to the Muslim faith and the notion that human beings have an 'account book' with God is the central tenet of Islam (Lewis 2006;Kamla et al 2006). All of the interviewees agree that financial reporting has an important role in enhancing the accountability of any religious organization.…”

Section: Findings and Discussion The Role Of Accounting And Financiamentioning

confidence: 99%

“…As accountability to God and the community for all activities is paramount to a Muslim's faith, the notion that human beings have an 'accounting book' with God is a central tenet of Islam (Lewis 2006;Kamla et al 2006). However, like most of the world's major religions, there are variations within 2 Sahabah refers to someone who saw the Prophet Muhammad and believed in him, as well as dying as a Muslim (Haddad 2009, p. 2) Islam, which influence the interpretation of Shari'ah law, and therefore have implications for Islamic finance.…”

Section: Literature Reviewmentioning

confidence: 99%

Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

Basri

Khalid

Majid

2016

GADJAH MADA INT. J. BUS.

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Abstract:The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.Abstrak: Tujuan studi ini adalah untuk mendiskusikan berbagai pandangan dan pendapat para cendikiawan Muslim kontemporer tentang akuntabilitas organisasional dalam Islam. Wawancara mendalam semi terstruktur dan reviu terhadap berbagai dokumentasi yang relevan telah dilakukan untuk mendapatkan pandangan para cendikiawan terhadap isu ini. Studi ini telah mewawacarai 12 orang cendikiawan Muslim baik yang berdomisili di Indonesia maupun di Malaysia, dua orang dari lembaga donor, dua orang ulama dan dua orang pegawai pemerintahan terkait baik di Malaysia maupun di Indonesia. Penelitian ini mendapati bahwa responden yang diwawancarai tidak melihat kegiatan akuntansi dan akuntabilitas sebagai sesuatu yang bertentangan dengan ajaran Islam. Hubungan akuntabilitas dalam Islam tidak hanya ditujukan untuk memenuhi persyaratan legalitas, tetapi juga sebagai bagian pelaksanaan kewajiban kepada Allah SWT. Para cendikiawan Muslim sepakat bahwa mekanisme akuntabilitas formal harus diaplikasikan dalam setiap organisasi keagamaan Islam dan mereka memandang bahwa laporan keuangan adalah sesuatu yang sangat penting dalam meningkatkan akuntabilitas organisasi tersebut. Oleh karena itu, setiap organisasi yang mengelola dana publik harus menunjukkan akuntabilitas keuangan mareka secara formal, yaitu melalui laporan tertulis. Jadi, kepercayaan publik dan masyarakat tidak dapat menggantikan mekanisme akuntabilitas.

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“…This study drew on the literature on social and environmental disclosure from an Islamic perspective (e.g. Rice, 1999, Kamla et al, 2006Maali et al, 2006;Haniffa and Hudaib, 2007;Williams and Zinkin, 2009;Aribi and Gao, 2010;Aribi and Gao, 2012) to design the key themes of CSR in IFIs (see Appendix 1).…”

Section: Content Analysismentioning

confidence: 99%

Corporate Social Responsibility and Islamic Financial Institutions (IFIs): Management Perceptions from IFIs in Bahrain

Aribi

Arun

2014

J Bus Ethics

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Islamic finance is gaining greater attention in the finance industry, and this paper analyses how Islamic Financial Institutions (IFIs) are responding to the welfare needs of society.Using interview data with managers and content analysis of the disclosures, this study attempts to understand management perceptions of Corporate Social Responsibility (CSR) in IFIs. A thorough understanding of CSR by managers, as evident in the interviews, has not been translated fully into practice. The partial use of IFIs' potential role in social welfare would add further challenges in the era of financialisation.

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Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Cited by 155 publications

References 22 publications

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

Corporate Social Responsibility and Islamic Financial Institutions (IFIs): Management Perceptions from IFIs in Bahrain

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