أهداف المحاسبة في اقتصاد إسلامي

Abstract EN

ABSTRACT.

This research is a step in determining the objectives of accounting in an Islamic economy.

It reflects the multiplicity of objectives of economic activities in Islam as expressed in the verse No.

28: 77 from the Holy Quran.

These objectives can be summarized to include: 1.

Seeking the Hereafter by abiding by what is permissible (halal) and avoiding what is prohibited.

2.

Not forgetting one's share of this life's well being, through seeking profit.

3.

Fulfilling one's responsibility toward others and the environment in which we live.

4.

Avoiding any form of harm-doing to others and the environment.

It is argued in this paper that any accounting system in an Islamic framework, must provide information regarding the achievement of the above mentioned objectives.