UPSI Digital Repository (UDRep)
Start | FAQ | About

QR Code Link :

Type :article
Subject :HJ Public Finance
Main Author :Noor Lela bt Ahmad
Additional Authors :Rohaila bt Yusof
Wan Salmuni bt Wan Mustaffa
Hariyaty bt Ab Wahid
Hazianti bt Abdul Halim
Title :Developing ethical accounting students through incorporating islamic ethics into accounting curriculum: the educators perspectives
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2019
Corporate Name :Universiti Pendidikan Sultan Idris

Abstract : Universiti Pendidikan Sultan Idris
The aim of this study is to examine the significant of Islamic ethics in the development of ethicalaccounting graduates through accounting educator’s perspectives. This paper used a survey questionnaire to collect data from accounting educators from eight public universities in Malaysia. Survey items were developed based on Islamic ethics instrument adapted from AAOIFI Code of Ethics for Accountants and Auditors (1998), and Accounting Ethical Development model (Fisher et al., 2005). The findings provide evidence that accounting educators have similar consensus that Islamic ethics principles were acceptable and important to be incorporate in accounting curriculum in order to generate ethical future accountants. Further, respondent encourage accounting educators to integrate Islamic ethics in their teaching and learning process. Overall, the findings of the study are expected to provide a guideline for the university administrator to enhance the improvement of accounting curriculum


1. Abdul Rahman, A.R. (2003). Ethics in accounting education: contribution of the Islamic principles of maslaehah. IUUM Journal Economics and Management. Vol 11. No. 1, 2-8.

2. Abdul Rahman, A.R., Wahab, N.A (2013). Determinants of efficiency of zakat institutions in Malaysia: a non-parametric approach. Asian Journal of Business and Accounting.Vol 6. (2).

3. Abdul Rahman, A.R. (2010). An introduction to Islamic accounting theory and practice. Kuala Lumpur: CERT Publication.

4. Abu Tapanjeh, A.M. (2009). Corporate governance from the Islamic perspective: A comparativeanalysis with OECD principles. Critical Perspectives on Accounting. Vol. 20, 556-567.

5. Accounting and Auditing Organization for Islamic Financial Institutions [AAOIFI]. (1998). Accounting and auditing standards for Islamic financial institutions. Manama: Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

6. Adkins, N. and Radtke, R.R. (2004). Students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education: is there an expectations gap? Journal of Business Ethics. Vol 51, 279-300.

7. Adel, M.S. and Mustafa, M. H. (2013). The need of accounting standards for Islamic financial institutions: evidence from AAOIFI. Journal of Islamic Accounting and Business Research, Vol. 4. Iss 1, 64-76.

8. Ahmad, M. A. (2014). Work ethics: An Islamic prospective. International Journal of Human Sciences. Vol. 8, Issue 1: 851-859.

9. Ahmad, N.L., Ahmed, H. & Wan Mustaffa, W.S. (2017). The significance of Islamic ethics to quality accounting practices. International Journal of Academic Research in Business and Social Sciences. Vol 7. No. 10, 693-703.

10. Ahmad, N.L. (2015). Integrating ethics into accounting curriculum: Overview from Malaysianaccounting educator. Geografia Malaysian Journal of Society and Space. Vol 11.Issue 6, 87-97.

11. Ahmed, A.A. (2012). Accounting in Islamic perspective: a timely opportunity a timely challenge. ASA University Review. Vol.6 No.2, 11-31.

12. Ali, J.A. & Ali, A.A. (2007). Islamic work ethics in Kuwait. Cross Cultural Management: An International Management. Vol. 14(2), 93-104.

13. Armstrong, M.B., Ketz, J.E. and Owsen, D. (2003). Ethics education in accounting: Moving towards ethical motivation and ethical behaviour. Journal of Accounting Education. Vol. 21 (1), 1-16.

14. Basri, H. and Abdul Khalid, S.N. (2012). Examining accounting and accountability issues in religious context: insight from literature. Aceh International Journal of Social Sciences,Vol 1(1), 24-31.

15. Beekun, R.I and Badawi, J.A. (2005). Blancing ethical responsibility among multiple organizationalstakeholders: The Islamic perspective. Journal of Business Ethics. Vol. 60, 131-145.

16. Bhatia, S.K. (2004). Business Ethics and Corporate Governance. Deep & Deep Publications.Baydoun, N. and Willet, R. (1997). Islam and accounting: Ethical issues in the presentation of financial information. Accounting, Commerce & Finance: The Islamic Perspective Journal, vol. 1, no 1: 1-25.

17. Conroy, S.J. and Emerson, T.L.N. (2004). Business ethics and religion: Religiousity as a predictor of ethical awareness among students, Journal of Business Ethics. Vol. 50 (4),383-396.

18. Dellaportas, S., Cooper, B. and Leung, P. (2006). Measuring moral judgement and the implications of cooperative education and rule-based learning. Accounting and Finance Journal,46(1), 53-70.

19. Djuitaningsih, T. (2013). Some of the conventional accounting concept that are not in accordance with the paradigm of Islamic accounting. Journal of Modern Accounting and Auditing. Vol. 9 No.9, 1163-1175.

20. Fisher, D. G., Blanthorne, C. and Kovar, S.E. (2005). Accounting educators opinions about ethics in the curriculum: a profile. Available at:, 1-37.

21. Gunz, H.P., Gunz, S., and McCutcheon, J. (2002). Organizational influences on approaches to ethicaldecisions by professionals: the case of public accountants, Canadian Journal of AdministrativeSciences, Vol. 19, 76-91.

22. Hameed, S. (2000). The need for Islamic accounting: Perceptions of its objectives and characteristics by Malaysia accountants and academics. Ph.D. Thesis. University of Dundee.

23. Kamali, M.H. (2007). Principles of Islamic jurisprudence. Kuala Lumpur: Adiwarna Utama.Keating, E. and Frumkin, P (2001). ‘The price of doing good: executive compensation in nonprofit organisations’. Working paper, Harvard University.

24. Ladewi, Y. (2014). The role of Islam values (ethics) in accounting practice and impact of accounting information quality: A library study. International Journal of Economics, Commerce and Management. Vol. 2, Iss. 12, 1-12.

25. Maisarah, M.S., Porter, S., and Woodbine, G. (2009). Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants. Malaysian Accounting Review. Vol. 8 No. 2, 17-41.

26. Malone, F.L. (2006). The ethical attitudes of accounting students. Journal of American AcademyBusiness. Cambridge, Vol. 8 (1), 142.

27. Mohamed, N., Abdul Karim, N.S.,and Hussein, Ramlah. (2010). Linking Islamic work ethics to computer use ethics, job satisfaction and organisational commitment in Malaysia. Vol.5 (1), 13-21.

28. McPhail, K and Walters, D. (2009). Accounting and Business Ethics: An Introduction. Routledge: London: UK.

29. Mirza, M. and Baydoun, N. (2000). Do Islamic societies need their own accounting and reporting standards? Journal of Academy of Business Administration, 2:39-45.

30. Naqvi, S.N.H. (2003). Perspectives on morality and human being: a contribution to Islamic economic. The Islamic Foundation. Leicester. UK.

31. Pallant, J. (2013). SPSS survival manual. 6th edition. Sydney. Australia.

32. Parvez, Z. (2000). Building a new society: an Islamic approach to social change. The IslamicFoundation. Leicester. UK.

33. Pricewaterhouse Coopers. (2003). UK Annual Report 2003. United Kngdom.

34. Rice, G. (1999). Islamic ethics and the implication for business. Journal of Business Ethics. 18 (4), 345-358.

35. Sulaiman, M. and Willett, R. (2001). Islam, economic rationalism and accounting. The AmericanJournal of Islamic Social Sciences. 18(2).

36. Siwar, C. and Hossain, M.T. (2009). An analysis of Islamic CSR: Concept and the opinions of Malaysian managers. Management of Environmental Quality: An International Journal, 20(3), 290-298.

37. Triyuwono, I. (2011). Shari’ah accounting and neuroscience: Awakening god consciousness. Proceeding of the 4th International Colloquium on Business and Management, Bangkok, January 24-27, 2011.

38. Uddin, S. J. (2003). Understanding the framework of business in Islam in an era of globalization: A review. Business Ethics: An European Review. Vol 12 (1).

39. Yunanda, R.A. & Majid, N. A. (2011). The contribution of Islamic ethics towards ethical accounting practices. Issues in Social and Environmental Accounting. Vol. 5, No.1/2, 124-137.

40. Zaid, O.A. (2004). Accounting systems and recording procedures in the early Islamic state. The Academy of Accounting Historians. Vol. 31, No. 2, 149-170

This material may be protected under Copyright Act which governs the making of photocopies or reproductions of copyrighted materials.
You may use the digitized material for private study, scholarship, or research.

Back to previous page

Installed and configured by Bahagian Automasi, Perpustakaan Tuanku Bainun, Universiti Pendidikan Sultan Idris
If you have enquiries with this repository, kindly contact us at or Whatsapp +60163630263 (Office hours only)