Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Rania Kamla, Sonja Gallhofer, Jim Haslam

    Research output: Contribution to journalArticle

    Abstract

    Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.
    Original languageEnglish
    Pages (from-to)245-265
    JournalAccounting Forum
    Volume30
    Issue number3
    DOIs
    Publication statusPublished - Sep 2006

    Fingerprint

    Nature
    Islam
    Environmental responsibility
    Governance
    Arab countries
    Universalism
    Integral
    Corporate Social Responsibility
    Transnational corporations

    Cite this

    @article{806a2cb05f744f30aea2f9bfeb15b958,
    title = "Islam, nature and accounting: Islamic principles and the notion of accounting for the environment",
    abstract = "Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.",
    author = "Rania Kamla and Sonja Gallhofer and Jim Haslam",
    year = "2006",
    month = "9",
    doi = "10.1016/j.accfor.2006.05.003",
    language = "English",
    volume = "30",
    pages = "245--265",
    journal = "Accounting Forum",
    issn = "0155-9982",
    publisher = "Elsevier",
    number = "3",

    }

    Islam, nature and accounting: Islamic principles and the notion of accounting for the environment. / Kamla, Rania; Gallhofer, Sonja; Haslam, Jim.

    In: Accounting Forum, Vol. 30, No. 3, 09.2006, p. 245-265.

    Research output: Contribution to journalArticle

    TY - JOUR

    T1 - Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

    AU - Kamla, Rania

    AU - Gallhofer, Sonja

    AU - Haslam, Jim

    PY - 2006/9

    Y1 - 2006/9

    N2 - Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.

    AB - Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.

    U2 - 10.1016/j.accfor.2006.05.003

    DO - 10.1016/j.accfor.2006.05.003

    M3 - Article

    VL - 30

    SP - 245

    EP - 265

    JO - Accounting Forum

    JF - Accounting Forum

    SN - 0155-9982

    IS - 3

    ER -