Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability

Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability

This study investigates the influence of Islamic culture on corporate social accountability among Muslim accountants in Malaysia. Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between variables in the fr...

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Main Author: Alazzabi, Mohamed Salem Issa
Format: Thesis
Language:eng
eng
Published: 2009
Subjects:
HF5667 Professional Ethics
Auditors.
Online Access:https://etd.uum.edu.my/1634/1/Mohamed_Saleem_Issa_Alazzabi.pdf
https://etd.uum.edu.my/1634/2/1.Mohamed_Saleem_Issa_Alazzabi.pdf
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id my-uum-etd.1634
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
topic HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
Alazzabi, Mohamed Salem Issa
Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability
description This study investigates the influence of Islamic culture on corporate social accountability among Muslim accountants in Malaysia. Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between variables in the framework and 40 respondents involve in this study. It is found that there is no relationship between collectivism and corporate social accountability. On other hand there is a significant positive relationship between power distance and corporate social accountability. In conclusion this study recommends the need to integrate Islamic values in accounting practice. Encouraging Islamic-driven accounting practice can improve financial disclosure and in turn decision making.
format Thesis
qualification_name masters
qualification_level Master's degree
author Alazzabi, Mohamed Salem Issa
author_facet Alazzabi, Mohamed Salem Issa
author_sort Alazzabi, Mohamed Salem Issa
title Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability
title_short Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability
title_full Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability
title_fullStr Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability
title_full_unstemmed Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability
title_sort islamic cultural values among malaysian muslim accountants and their influence on corporate social accountability
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2009
url https://etd.uum.edu.my/1634/1/Mohamed_Saleem_Issa_Alazzabi.pdf
https://etd.uum.edu.my/1634/2/1.Mohamed_Saleem_Issa_Alazzabi.pdf
_version_ 1747827180354666496
spelling my-uum-etd.16342022-04-21T03:13:17Z Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability 2009 Alazzabi, Mohamed Salem Issa College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. This study investigates the influence of Islamic culture on corporate social accountability among Muslim accountants in Malaysia. Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between variables in the framework and 40 respondents involve in this study. It is found that there is no relationship between collectivism and corporate social accountability. On other hand there is a significant positive relationship between power distance and corporate social accountability. In conclusion this study recommends the need to integrate Islamic values in accounting practice. Encouraging Islamic-driven accounting practice can improve financial disclosure and in turn decision making. 2009 Thesis https://etd.uum.edu.my/1634/ https://etd.uum.edu.my/1634/1/Mohamed_Saleem_Issa_Alazzabi.pdf text eng public https://etd.uum.edu.my/1634/2/1.Mohamed_Saleem_Issa_Alazzabi.pdf text eng public masters masters Universiti Utara Malaysia Abdullah, M., A. (1999). Islamic Economics: Theory and Practice. Hodder and Stoughton, UK.Abu-Sulayman, A.H. (1994) Crisis in the Muslim Mind. Herndon, US: International Institute of Islamic Thought Acquaviva, S.S. (1979). The Decline of the Sacred in Industrial Society. Basil Blackwell,Oxford, (Translated by P. Lipscomb).AlHashim, D.D. and J.Arpan. (1992).International Dimensions of Accounting, PWSKent Publising Co., Boston, USA.Al-Faruqi, I.R. (1992) Tawhid: Its Implications for Thought and Life. Herndon, US:International Institute of Islamic Thought. Ariff, M. (1988). Islamic Banking. 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