Islamic work ethic in behavioral accounting

Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari

Journal of Islamic Accounting and Business Research, 2023, vol. 14, issue 8, 1281-1299

Abstract: Purpose - The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems. Design/methodology/approach - This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021. Findings - The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants. Research limitations/implications - It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment. Originality/value - The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

Keywords: Content analysis; Islamic work ethics; Qualitative; Systematic literature review; Behavioral accounting; NVivo pro 12 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-05-2021-0152

DOI: 10.1108/JIABR-05-2021-0152

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