Theoretical and practical cases of Islamization of accounting science with the theory of accounting jurisprudence

Subject Areas :

ali matin ¹ , Mikael Jamalpour ² , Ibrahim Navidi Abbaspour ³ , akbar kanani ⁴ , Heydar Mohammadzadeh Salta ⁵

1 - PhD student of Islamic Azad University
2 - Assistant Professor of Payam Noor University of East Azarbaijan Province, Department of Islamic Philosophy and Theology
3 - Assistant Professor, Department of Accounting, Islamic Azad University, Marand Branch, Iran
4 - Assistant Professor, Department of Accounting, Islamic Azad University, Marand Branch, Iran
5 - Assistant Professor, Department of Accounting, Islamic Azad University, Marand Branch, Iran

Received: 2022-10-08 Accepted : 2023-04-06 Published : 2023-02-20

Keywords: Market, Holy Quran, Economy, Ethics, Accounting jurisprudence,

Abstract :

Considering that accounting jurisprudence is a new and important subject, this article is written with the aim of examining the jurisprudential model and Islamic ethics of accounting and its development from an Islamic point of view, and the research method is qualitative through the method of content analysis focusing on the verses of the Holy Quran and Jurisprudence and moral issues have been done. By posing this main question of the research, has the current accounting with national and international standards in terms of methodology, followed the correct path for the purpose of Islamic development? This research states that all the needs of growth and perfection are present in the religion of Islam, and only divine guidance can provide the means for their proper flourishing and guide them to the desired destination. Among the results of the research, we can point out the lack of research activities in the field of accounting jurisprudence and the lack of application of research methodology in terms of such things as sources used, validity and reliability, research method, society and sample of researches, in order to develop Islamic accounting. And this general conclusion was reached that all the problems are related to non-adherence to Islamic methods and methods in contrast to the strategies and methods of induction of international organizations. The basic strategy to get rid of these problems is to know the basics of Islam and social scientific movement to achieve scientific and practical results in this field (accounting jurisprudence).