Role Of Islamic Ethics Towards Ethical Accounting Practice

   e-article, journal, research
   Ika Sari Wahyuni –TD, Yudi Fernando, Evi Hasnita

Islamic ethics, Ethical accounting, Integrity, Auditor, Shari’ah principles
Abstract :
The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shariah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.