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Ethics In Accounting Education: Contribution Of The Islamic Principle Of Maslahah

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  • Abdul Rahim Abdul Rahman

Abstract

There is a growing concern over the apparently low moral standards of some accountants and an increasing number of academics who suggest that the education system should bear some of the blame. Ethical components in accounting education have been found to be insufficient and there is a lack of emphasis on humanizing accountants. The objective of this paper is firstly to address the importance of ethics in accounting education and evaluate the development of literature in this area. Secondly, the paper argues for the direction of accounting education to focus on religious ethical development and values in developing accounting ethics. The paper argues that the Islamic worldview and ethics perspective can provide some insights into the process of developing a more humanized and ethical accountant. This paper proposes the Islamic legal principle of ma§laúah as an ethical filtering mechanism to be taught as part of the ethical accounting education process. This is aimed at providing awareness to accounting students and accountants on the process to resolve ethical conflicts. The study of Islamic worldview and ethics provides a different ethical dimension on accounting education. Here, the debates on ethics in accounting education need to start with values, not on codes of professional conduct, and on responsibilities, not on rules.

Suggested Citation

  • 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.
    • Handle: RePEc:ije:journl:v:11:y:2003:i:1:p:21-50
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    File URL: http://www.iium.edu.my/enmjournal/111art2.pdf
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    References listed on IDEAS

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    1. Power, Michael K., 1991. "Educating accountants: Towards a critical ethnography," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 333-353.
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    Cited by:

    1. Al-Hasan Al-Aidaros & Kamil Md. Idris & Faridahwati Mohd. Shamsudin, 2011. "The Accountants’ Ethical Code Of Conduct From An Islamic Perspective: Case In Yemen," Journal of Global Management, Global Research Agency, vol. 2(1), pages 98-123, July.
    2. 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.

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