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Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Lookup NU author(s): Professor Sonja Gallhofer, Professor Jim Haslam

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Abstract

Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.

Publication metadata

Author(s): Kamla R, Gallhofer S, Haslam J

Publication type: Article

Publication status: Published

Journal: Accounting Forum

Year: 2006

Volume: 30

Issue: 3

Pages: 245-265

ISSN (print): 0155-9982

ISSN (electronic): 0155-9982

Publisher: Elsevier

URL: http://dx.doi.org/10.1016/j.accfor.2006.05.003

DOI: 10.1016/j.accfor.2006.05.003

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