The quest for morally competent future Muslim accountants

Zubairu, Umaru Mustapha; Ismail, Suhaiza; Fatima, A.H.

doi:10.1108/jiabr-11-2016-0138

Cited by 3 publications

(3 citation statements)

References 47 publications

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“…Beberapa penelitian terdahulu telah seperti : Njonjie et al, (2019); Suryanto & Ridwansyah (2016) juga mendukung peram kompetensi dalam menurunkan kecurangan. Secara lebih spesifik, Zubairu et al, (2019) membuktikan bahwa seorang akuntan muslim yang kompeten secara moral, yakni memiliki kemampuan untuk membuat keputusan moral yang sejalan dengan prinsip-prInsip islam, maka dapat menghindari dari perilaku tidak etis.…”

Section: Pengembangan Hipotesisunclassified

Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

Laela¹,

Akun²

2022

jrm

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This study aims to analyze the influence of Islamic ethics on fraudulent behavior. In addition, this study also analyzes the moderating impact of the internal control system and work environment variables on the relationship between ethics and fraud. All variables were measured using a questionnaire instrument. By using respondents of 131 management accountant from various industries, the research uses SEM-PLS to test the proposed hypotheses. The results of the study are able to answer the three objectives, namely (1) Islamic ethics reduce fraudulent behavior of management accountants, (2) an effective internal control system strengthens the influence of Islamic ethics in reducing fraudulent behavior, (3) a conducive work environment strengthens the influence of ethics in reduce fraudulent behavior. This study complements the empirical studies of Islamic ethics for the accounting profession. The research implication for the management accounting profession is the need to consider the universal aspect of religiosity as part of the professional code of ethics. For management, this study supports the need for the design and implementation of a healthy and effective internal control system and organizational environment.

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Section: Pengembangan Hipotesisunclassified

Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

Laela¹,

Akun²

2022

jrm

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“…Ketiga, keutamaan orang berpengetahuan (Briando & Purno mo, 2019). Keempat, pandangan mengenai prophet atau nabi (Zubairu et al, 2019). Ke lima, pandangan mengenai Tuhan sebagai realitas absolut (Abdullah, 2015 Brown (2018) menyatakan bahwa intuisi memiliki fungsi yang sangat penting dalam kehidupan yaitu menyangkut kehidupan material serta spi ritual.…”

Section: Metodeunclassified

“…Ti dak ada keterpisahan antara satu dengan yang lainnya. Konsep inilah yang peneliti ba ngun dalam membentuk etika profesi penge lola keuangan negara dan membedakannya dengan penelitian lain sebagaimana kajian yang dilakukan oleh Afou (2017), Zainuldin et al (2018), dan Zubairu et al (2019) yang memotret etika profesi akuntan dalam per spektif Islam semata tanpa melibatkan re alitas spiritual sebagai konsep deep ecology dalam kajiannya.…”

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Tuah Sebagai Sarana Pengembangan Etika Pengelola Keuangan Negara

Briando

Embi

Triyuwono

et al. 2020

jamal

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Tuah sebagai Sarana Pengembangan Etika Pengelola Keuang an Negara. Artikel ini berupaya untuk membangun konsep pri badi beruntung bagi pengelola keuangan negara dengan menggunakan budaya Melayu. Penelitian ini menggunakan desain penelitian spritiualis untuk membangun pribadi pengelola keuangan negara yang bertuah. Hasil penelitian menunjukkan bahwa pribadi bertuah berorientasi pada kesadaran tertinggi manusia, yaitu takwa (memiliki tujuan akhir kemba li kepada Tuhan dengan jiwa yang suci dan tenang). Selain itu, penulis juga menawarkan etika profetik sebagai solusi dalam membangun etika pengelola keuangan negara yang selama ini dibangun hanya berdasar pada aspek material.

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Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies

Kroon

Alves

2023

Administrative Sciences

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This paper reviews accounting education literature with a focus on the supply of and demand for an accounting professional’s competencies. Its main objective is to determine which actors are involved in the relationship, ascertain both sides’ perspectives, and evidence of competency supply and demand over the last 15 years. After a solid selection, the analysis includes 122 empirical articles from 2006 to 2021. The actors and competencies addressed in the relevant literature were identified and strategies used in their assessment were discovered. The identified competencies were then categorized and framed in the five constructs presented by Kroon and Alves. This approach evidenced that mismatches remain between competency expectations and competency supply in the accounting profession. Investigators may consider the results to improve the consistency of research in this field of study, contributing to a theory that is still lacking. Using the identified concepts and the constructs’ components, empirical studies can bring substantial practical implications to reduce or eliminate existing competency gaps. This study provides an integrated understanding of the literature on the fit between higher education institutions and the labor market of the accounting professional’s competencies. The framing of actors, strategies, and competencies will assist other researchers in augmenting knowledge in this area.

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The quest for morally competent future Muslim accountants

Cited by 3 publications

References 47 publications

Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

Tuah Sebagai Sarana Pengembangan Etika Pengelola Keuangan Negara

Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies

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