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Type :article
Subject :HJ Public Finance
ISSN :2222-6990
Main Author :Noor Lela Ahmad
Additional Authors :Habib Ahmed
Wan Salmuni Wan Mustaffa
Title :The significance of Islamic ethics to quality accounting practice
Place of Production :HRMARS
Year of Publication :2017

Abstract :
The objective of this paper is to examine the significance of Islamic ethics principles towards quality accounting practices. This paper also explores the suitability of Islamic ethics principles to be integrated in accounting education to develop ethical accounting students. A quantitative research method through questionnaire was adopted to collect data. The sample of this paper consists of 195 accounting educators from Malaysian public universities. The finding reveals that Islamic ethics principles were suitable in directing user towards Islamic behavior. The results of a correlations analysis indicated that Islamic ethics principles positively and significantly correlated with quality accounting practice and the development of ethical accounting students. Thus, the study suggests that education system should emphasize on student’s moral development and consider integrating Islamic ethical principles in the accounting curriculum

References

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