Islam, communication and accounting

Ummesalma Husein

Research output: Contribution to journalArticle

1 Citation (Scopus)
369 Downloads (Pure)

Abstract

Purpose: Reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting, this paper explores the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy.
Design/methodology/approach: Drawing from the Islamic sources: Quran and other key texts, and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting.
Findings: Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions Western ways develops and hones existing stand of hegemonic positions and submits new ways forward.
Research implications: Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities.
Social implications: The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro societal elements and the behavioral communicative aspects.
Originality/value: The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.
Original languageEnglish
Pages (from-to)138-154
Number of pages17
JournalJournal of Islamic Accounting and Business Research
Volume9
Issue number2
DOIs
Publication statusPublished - 5 Mar 2018

Keywords

  • Accounting Communication
  • Islamic accounting
  • Social accounting

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