Islamic Cosmology of Accounting: An Introduction

This article aims to build a new philosophical foundation for accounting as a science so that it can contribute to the achievement of prophetic civilization. Contrary to the focus of mainstream accounting which focuses solely on the methodology alone (Christenson, 1983), and ignores its role in society (Chua, 1986), and nature (Chewakak & Young, 2003) even accounting is considered to have rationalized a silence not only in nature (Chwastiak & Young, 2003), but have contributed to the destruction of the human race (Chwastiak, 1999, 2006) arguing for e-efficiency, also having "deceived" the community (Chwastiak, 1999). The new philosophy taken from the thought of Islamic cosmology has consequences for the cosmos, and has consequences for the way of thinking and forming ways of living justly towards prophetic civilization. Due to the crisis experienced by accounting, several studies emerged in the field of ethics and values, even for decades the study of accounting and religion has evolved because religion is a source of value, to the emergence of Islamic accounting / accounting. Just name the study from (Gallhofer & Haslam, 2004; Kamla, Gallhofer, & Haslam, 2006) how religion becomes a liberation theology in accounting that is trapped in materialism. Also studies of accounting and religion (McPhail, Gorringe, & Gray, 2004) although there are still distinctions between sacred and profane. Even so in Reijius society, their religious beliefs will influence how their ways of life, including carrying out accounting, including how the cosmological outlook in the Kingdom of Siam, Thailand influences the king's policies and the way of life of the people (Kuasirikun & Constable, 2010). Both from socialists, critical radicals and radical humanists, as well as postmodern, all of them want to provide an improvement in the accounting conditions that crisis these values. But socialist accounting as well as critical radicals and humanists, for example (Mulawarman & Kamayanti, 2018a) only provide for the defense of material distribution justice, but do not provide a clear direction for the formation of a whole society. Religion for them like the marx is considered as opium. Postmodern will eventually lead to chaos vortices because it rejects essential order and permanence. Both do not provide space for God. The socio-cultural interactions that occur are only thought to be based on values that are reproduced continuously by the mind. Of course the methodological impact although different remains far from the vortex of transcendence values. AR TI C LE I N F O AB ST R ACT