The Compotibility of Islamic Accounting and Corporate Social Responsibitity on Accountability

Yorissa, Selvie (2009) The Compotibility of Islamic Accounting and Corporate Social Responsibitity on Accountability. Other thesis, FAKULTAS EKONOMI.

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Abstract

As the development of requirements for corporate to make Social and Environmental reporting, accountants now should also help managenrent to report on their social and environmental activities as a form of their accountabitity to many different entities as their stakeholders. The issue of religions trends amongst world society has put Islamic accounting comes to surface. In a broader sense of Islam, the accounting itself is a central, since the basic of accountability to God and the community as well is paramount in Islamic values (Shari'a). Even, accountability applied to each individual and corporate treated as individual entity as well. The merges of accountability tenet on both conventional and Islamic accounting has make it interesting to know whether the concept in Islam compatible with its concept on conventional CSR Through desk-based study on mounting numbers of literature on the .subject of Islamic accounting, CSR and accountabiiity, the research have found that on the ooncept of apcountability, Islamic accounting io6 compatible with conventional CSR. Only, Islamic accounting sees it in a wider ,scope where accountability not only made to environment or any other stakeholders known on conventional accounting, but more over to God (Allah) as the real owner of all resources available on this universe.

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