27 October 2016 Dilihat 506 Kali
Kategori Ilmu Administrasi Bisnis
Islamic accounting can be defined as the accounting process that provides appropriate information to stakeholders of an entity which will enable them to ensure that the entity is continuously operating within the bounds of the Islamic Shari’ah and delivering on its socioeconomic objectives. Islamic accounting is also a tool, which enables Muslims to evaluate their own accountabilities to God (in respect of inter-human/environmental transactions).
In this article we try to explain about accountability in Islamic accounting. The Accountability in Islamic accounting being premised with dual accountability, the first accountability arises from concept of Khilafa. According to the concept of Khilafah (vicegerancy) Allah created men to be his khalifa (vicegerants) to carry out his divine Will on earth. Through the concept of Khilafa a man is a trustee of Allah’s resources.
The secondary accountability is established by contract between an owner/investor and manager.To discharge the secondary accountability, the company should identify, measure and report the activities pertaining to Islamic, social, economic, environmental, and other issues to the owner.
Keyword: Islamic Accounting, Khilafa concept, Accountability