A Study of Factors Affecting Social Accountability by Companies from Islamic Perspective

Authors

1 Associate professor of accounting, Islamic Azad University, Research Unit, Tehran, Iran

2 Ph.D. candidate of accounting, Islamic Azad University of Bandar Abbas, Bandar Abbas, Iran

3 Ph.D. candidate of accounting Islamic Azad University of Bandar Abbas, Bandar Abbas, Iran

Abstract

This study is aimed at investigating factors affecting social accountability from Islamic perspective using FANP method. The company's social accountability from the Islamic perspective refers to the importance of Islamic considerations of their social accountability. Regarding this, the research variables were first identified using the Diblah and AlFiumi Model (2016) and its alignment with the Iranian environment. Then, the opinions of 17 experts from Islamic accounting fields were received through Delphi technique, and the responses were collected and tested through Fuzzy network analysis process. The findings indicated that from four criteria noted above, the Islamic ethical system was the most important one. The Islamic trade occupied the second position, and the system of profit and loss came afterwards. Finally, the rules of Islamic accounting and auditing was the fourth important item. As a result, it seems necessary to pay attention to the importance of these items and to pay enough attention to them for increasing social accountability from an Islamic point of view.

Keywords

References

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History

  • Receive Date: 13 March 2018
  • Revise Date: 23 July 2019
  • Accept Date: 19 June 2018

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