Muslim auditors’ ethics
Muslim auditors’ ethics
Author(s): Małgorzata CzernySubject(s): Economy, Supranational / Global Economy, Human Resources in Economy, Business Ethics
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: Islam; accounting ethics; auditing; business ethics
Summary/Abstract: The article discusses Islamic ethics and the impact it has on the professional ethics of Muslim auditors. Based on studies of the available literature on the subject and the Qur’an, the paper identifies the source of Muslim ethics and indicates that its perspective is slightly different from the perspectives known in the West. It also identifies the ethical principles which should be followed by a Muslim auditor. The analysis of the sources indicates that Islamic ethics and the understanding of certain principles and rules in Mus-lim countries differ (for cultural and religious reasons) from the perspective commonly adopted in other countries, hence the belief that it is necessary to create their own code of ethics for professionals, such as auditors. Attempting to assess how cultural norms affect professional ethics, based on a selected example of professional audit practitioners in Muslim countries, the article may be a prelude to further research in this direction, not necessarily in relation to the Islamic cultural circle.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2020
- Issue No: 108
- Page Range: 229-240
- Page Count: 12
- Language: English