虔诚的问责制:对天课会计师职业道德的思考

F. Zakiy, Fitra Istianah Turahman
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引用次数: 0

摘要

目的--本研究旨在探讨天课机构的问责形式及其重要性,并从天课会计师那里发掘问责的意义。方法--为实现这一目标,本研究采用了现象学的定性方法。本研究采访了三位关键信息提供者。结果--本研究发现,问责制体现在财务报告中,而问责制对于天课机构提高良好治理和社会信任度至关重要。原创性 - 本研究从天课会计师的角度讨论了问责的含义以及天课机构的问责形式。实证研究结果可用于深入了解天课机构的问责制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Godly accountability: reflection on ethics for zakat accountants
Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.
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