Accounting for corruption within Islamic countries

Abstract

Purpose

Despite the growing literature on corruption, little is known about what is happening in most Islamic countries. Hence, the purpose of this paper is to argue that focussing on the adopted politico-economical ideology such as neoliberalism contributes in understanding the root of corruption.

Design/methodology/approach

Critical realism of the state of corruption in Muslim countries and secondary sources available in the literature review help account for corruption within the local settings.

Findings

Corruption takes on various forms and functions in different contexts, and it can occur at the international and national arenas and at various layers of the state. The paper argues that the adopted neoliberal politico-economical strategy in Muslim countries is the main source of corruption.

Research limitations/implications

Corruption ranges from an act of payment that contradicts the law to an endemic malfunction of a political and economic system that may be attributed to individual moral or political or a combination of both. Hence, given the differences among Islamic countries, economic and political milieu case studies help explore the kind of corrupted leaderships in the particular country and how corruption is combated.

Originality/value

Corruption is a complex and multifaceted phenomenon. Accounting for corruption using neo-political lens is relatively new to the literature. Hence, this paper calls on accounting for evidence on how aspired autocratic leaderships in Muslim countries managed to personalise power and weaken the infrastructural apparatus that provide the necessary check and balance, thus facilitating the production of corruption on both the demand and supply sides.

Citation

Hudaib, M. (2020), "Accounting for corruption within Islamic countries", Journal of Islamic Accounting and Business Research, Vol. 11 No. 4, pp. 741-743. https://doi.org/10.1108/JIABR-11-2017-0166