Islam, communication and accounting

Abstract

Purpose

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting.

Design/methodology/approach

Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting.

Findings

Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward.

Research limitations/implications

Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities.

Practical/implications

The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects.

Originality/value

The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.

Citation

Husein, U.M. (2018), "Islam, communication and accounting", Journal of Islamic Accounting and Business Research, Vol. 9 No. 2, pp. 138-154. https://doi.org/10.1108/JIABR-01-2016-0008