Shari'ate Accounting:An Ethical Construction of Accounting Disipline
This study, in essence, attempts to discuss critically the ethical construction of accounting discipline by sharing Shari ' ate (Islamic) ideas on self's perception of ethics, human nature (self) and society, and the ontology and epistemology of knowledge. The study utilizes the analytical...
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| Format: | Article NonPeerReviewed |
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[Yogyakarta] : UPT Perpustakaan UGM
2000
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| Online Access: | https://repository.ugm.ac.id/18963/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=1785 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study, in essence, attempts to discuss critically the ethical construction of accounting discipline by sharing Shari ' ate (Islamic) ideas on self's perception of ethics, human nature (self) and society, and the ontology and epistemology of knowledge.
The study utilizes the analytical framework of Burrell and Morgan (1979) which is formulated to search and map the sociological paradigm of organization theory (social science).
The result of the study suggests that religious and transcendental methodology can be applied to construct Shari ' ate accounting. By doing so, Shari 'ate accounting not only can reflect ethical reality constructed by society in an accurate manner, but also can assist in crewing social reality ethically. |
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