The appointment qualifications of Muslim accountants in the Middle Ages

Abstract

Historically, accountants and accounting have played a very important role in Muslim societies. Accountants, who were known as Al-Kateb (accountants/bookkeepers/accounts clerks), held very prestigious positions in government, business and society. They were the advisors and decision-makers for the rulers, business peoples and society at large. The primary objective of accounting was the ascertainment of the adequacy of the transactions from the religious view point and the appropriate calculation of Zakat (religious levy). The role and responsibilities of Al-Kateb were much broader than those that exist in many instances today. The expanded role and status of Al-Kateb resulted in the establishment of comprehensive and demanding appointment criteria. Some of these criteria were of a compulsory nature while others were optional and were known as recommended appointment requirements. This paper examines the mandatory appointment requirements that were, at large, based on Shari'ah Islami'iah (Islamic teachings) that reflects the role of Islam as a comprehensive code of life for Muslims. Technical competence was also a mandatory requirement that had to serve the religious requirements in the process of recording and interpreting business transactions. Some of the mandatory appointment requirements of Al-Kateb are, in essence, similar to current Western practices. The similarity could have been prompted by historical business relationships between Muslim and Europeans (especially Italians) since the twelfth century.Accountants Appointment Qualifications Middle Ages Qualifications Shari'AH Islami'IAH Equitability Eloquence,

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

“…This means that accounting plays a very significant role in providing information, and consequently enables the fulfilment of religious duties such as the payment of zakat (a tithe) (Maali and Napier 2007). Thus, it is not surprising that historically, accountants and accounting have played a very significant role in Muslim societies and have held high positions in their governments (Zaid 2000). The terms Al-ameel, Mubasher, Al-Kitab or Katep Al-Mal were the common titles for the accountant/book keeper/accounts clerk, and they are used interchangeably in different parts of the Islamic world.…”

“…The use of accountants was stated in Ahmad bin Ali Al-Kalkashandy's handwritten book which consists of ten volumes, whereby volume 10 was dated 821 H (1418 AD). This book provides evidence of the use of accounting and the employment of accountants in Muslim societies (Zaid 2000). Islam has developed its own concept of accountability or Taklif, the term used by Al-Safi (1992) which means that all Muslims are accountable for their actions or inactions on the Day of Judgment.…”

“…Previous studies on accounting have also indicated that there is a relationship between accounting and religions, including Islam (Zaid 2000;Carmona and Ezzamel 2006). Pomeranz (2004, p. 10) claimed that "Muslim interest in accounting issues can be traced back to the time of the Prophet Muhammad and his immediate successors Caliphs Abu Bakar and Umar The Great.…”

Akuntabilitas pada Organisasi Religi; Studi Kasus Masjid-Masjid di Balikpapan, Kalimantan Timur

“…Oleh karena itu, dianjurkan untuk memberikan masjid pelatihan keterampilan dalam keterbukaan keuangan dan pelaporan. Dengan demikian, hal ini juga perlu memiliki karyawan mampu berkomunikasi bahasa dalam laporan keuangan (Zaid, 2000) dalam rangka mencapai akuntabilitas. Selain itu, ada audit sosial di semua masjid.…”

A Critique On Consolidation Accounting For Islamic Financial Institutions

“…Some went further to argue that Islamic religion involves teachings relevant to economic, culture and accounting techniques and ethics for accountants (Mohamed Ibrahim, 2001;Zaid, 2000a). General guidelines for accounting practices were found in Quran and Sunnah.…”