它是伊斯兰文化会计的责任

Daiyinta C.P Handoko, Syamsul Huda
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引用次数: 4

摘要

伊斯兰教和会计之间的关系是,伊斯兰教法(sharia)声称支配着生活、伦理和社会事务的各个方面。所采取的每一项行动都必须符合伊斯兰法律和原则。道德原则定义了什么是正确、公平、企业责任和社会优先事项。基于伊斯兰教的道德原则,会计要求公平和诚实的企业责任,这是指问责制,特别是在非营利公司或组织。本研究采用基于文献研究的定性方法,对伊斯兰文化中的问责制进行了广泛的概述。这项研究的结果是,在伊斯兰教中,问责是一种义务,必须作为对有关各方或更广泛的社区负责的一种形式来执行。这符合伊斯兰会计的主要目标之一,即提供信息,使参与公司的人员免于对社区负责。关键词:问责会计,伊斯兰文化
本文章由计算机程序翻译,如有差异,请以英文原文为准。
MENILIK AKUNTABILITAS AKUNTANSI DARI BUDAYA ISLAM
The relationship between Islam and accounting is that Islamic law, sharia, claims to govern all aspects of life, ethics, and social affairs. Every action taken must be in accordance with Islamic law and principles. Ethical principles define what is right, fair, corporate responsibility, and community priorities. Based on the ethical principles in Islam, accounting requires fairness and honesty in corporate responsibility, which refers to accountability, especially in non-profit companies or organizations. This research used a qualitative approach based on literature study to obtain a broad overview of accountability in Islamic culture. The result of this research is that accountability in Islam is an obligation that must be carried out as a form of accountability to interested parties or the wider community. This is in accordance with one of the main objectives of Islamic accounting, namely to provide information that frees those involved in the company from their accountability to the community. Keywords : Acountability Accounting, Islamic Culture
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