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The Significance of Islamic Ethics to Quality Accounting Practice

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  • Noor Lela Ahmad
  • Habib Ahmed
  • Wan Salmuni Wan Mustaffa

Abstract

The objective of this paper is to examine the significance of Islamic ethics principles towards quality accounting practices. This paper also explores the suitability of Islamic ethics principles to be integrated in accounting education to develop ethical accounting students. A quantitative research method through questionnaire was adopted to collect data. The sample of this paper consists of 195 accounting educators from Malaysian public universities. The finding reveals that Islamic ethics principles were suitable in directing user towards Islamic behavior. The results of a correlations analysis indicated that Islamic ethics principles positively and significantly correlated with quality accounting practice and the development of ethical accounting students. Thus, the study suggests that education system should emphasize on student’s moral development and consider integrating Islamic ethical principles in the accounting curriculum.

Suggested Citation

  • Noor Lela Ahmad & Habib Ahmed & Wan Salmuni Wan Mustaffa, 2017. "The Significance of Islamic Ethics to Quality Accounting Practice," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(10), pages 693-703, October.
    • Handle: RePEc:hur:ijarbs:v:7:y:2017:i:10:p:693-703
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    References listed on IDEAS

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    1. Dann Fisher & Diane Swanson & Jaime Schmidt, 2007. "Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action," Accounting Education, Taylor & Francis Journals, vol. 16(4), pages 345-363.
    2. Abbas Ali & Abdulrahman Al-Aali, 2015. "Marketing and Ethics: What Islamic Ethics Have Contributed and the Challenges Ahead," Journal of Business Ethics, Springer, vol. 129(4), pages 833-845, July.
    3. Bayu Possumah & Abdul Ismail & Shahida Shahimi, 2013. "Bringing Work Back in Islamic Ethics," Journal of Business Ethics, Springer, vol. 112(2), pages 257-270, January.
    4. Low, Mary & Davey, Howard & Hooper, Keith, 2008. "Accounting scandals, ethical dilemmas and educational challenges," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 222-254.
    5. Noor Lela Ahmad & Habib Ahmed, 2017. "The Acceptability and Impact of Sharia Foundation of Islamic Ethics in Accounting Education," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(2), pages 494-506, February.
    6. Eddy Fang & Renaud Foucart, 2014. "Western Financial Agents and Islamic Ethics," Journal of Business Ethics, Springer, vol. 123(3), pages 475-491, September.
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