القيم الأخلاقية في الإسلام و أثرها في تعزيز الموثوقية في المعلومات المحاسبية : دراسة تطبيقية على المصارف الإسلامية في ليبيا

الملخص EN

This article aims to get to know the moral values in Islam, and identifying their effects in accounting information.

The study employs the descriptive analytic approach to conduct the survey in collecting the data.

This is so to find out the effect of the moral values in improving and supporting the secondary features, shaping the reliability property.

The study concludes with a number of findings, the most important of which are: adhering to the moral values in Islam by accountants plays an important role and greatly affects enhancing reliability in accounting information.

The study also provides a number recommendations, the most important of which are: necessity of attending to, and supporting these moral values and urging accountants to adhere to them.