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The Acceptability and Impact of Sharia Foundation of Islamic Ethics in Accounting Education

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  • Noor Lela Ahmad
  • Habib Ahmed

Abstract

The objective of this study is to examine the acceptability of sharia foundation of Islamic ethics in accounting education and it’s significant to generate future ethical accountants. The primary data was collected through a survey questionnaire to determine the level of consensus among accounting educator on Islamic ethics issues and principles. This study successfully collected 195 sets of questionnaires from accounting educator. The finding shows that incorporating Islamic ethics principles (integrity, sincere, righteousness) into accounting education will be a significant contribution towards generating ethical accounting students. Therefore, sharia foundation of Islamic ethics is good principles, valid and reliable to enhanced accounting education quality and provides a guideline for the university administrator to improve accounting curriculum.

Suggested Citation

  • 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.
    • Handle: RePEc:hur:ijarbs:v:7:y:2017:i:2:p:494-506
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    References listed on IDEAS

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    1. 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.
    2. Abdul Rahim Abdul Rahman, 2003. "Ethics In Accounting Education: Contribution Of The Islamic Principle Of Maslahah," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, vol. 11(1), pages 21-50, June.
    3. Steven Dellaportas & Barry J. Cooper & Philomena Leung, 2006. "Measuring moral judgement and the implications of cooperative education and rule‐based learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 53-70, March.
    4. Kiymet Tunca Caliyurt, 2007. "Accounting Ethics Education in Turkish Public Universities," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 3(4), pages 74-80, November.
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    Cited by:

    1. Mohammad K. Shbeilat & Mohammad N. AL Harasees, 2018. "Do Listed Companies Need an IFRS Committee Beside Audit Committee?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 8-18, April.
    2. 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.

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