A Critical Review of Accountability from the Islamic Perspective: Phenomena, Position, and Alignment of Methodology

Authors

  • Eny Zuhrotin Nasyi'ah Universitas Islam Malang
  • Iwan Triyuwono Brawijaya University
  • Ali Djamhuri Brawijaya University

Abstract

Purpose   This paper aimed to review currently developing conventional public accountability critically. Also, this paper seeks to reconstruct public accountability based on an Islamic perspective. On the other hand, this paper will provide a strategic position of Islamic values in the methodology used in accountability research.

Design/methodology/approach This paper employed a secondary research approach emphasizing the wholeness in viewing accountability and using Islamic values as the primary comparative research material.

Findings   Our findings placed Islam in a unique position with a strategic value in public accountability and methodology alignment.

Practical implications   Accountability within the perspective of Islam will provide intrinsic values and benefits for those dealing with public accountability reporting. We expect this paper to imply massively applying the new public accountability concept.

Originality/value   This paper presents the internalization of the Ihsan value within Islam as a guide and supervision of people dealing with accountability. This paper also proposed a hybrid accountability concept from the perspective of accounting and Islam.

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Published

2022-08-01

How to Cite

Nasyi’ah, E. Z., Triyuwono, I. ., & Djamhuri, A. (2022). A Critical Review of Accountability from the Islamic Perspective: Phenomena, Position, and Alignment of Methodology. The International Journal of Accounting and Business Society, 30(2), 135–146. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/652

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