Islamic Business Ethics Solutions to the Ethical Dilemmas of the Management Accountant Profession

Author(s)	Khairanis Yulita
Country	Indonesia
Abstract	Management accountants were bound by the profit motive of the company. Accounting regulations still have many loopholes for creative interpretation. The objective of this conceptual article is to criticize the ethics of management accountants from several literatures, the phenomena of accounting scandals, and ethical dilemmas. Professional ethics are often ignored because strong fundamentals do not support them. Earnings management is a dilemma problem of an accountant's ethics. Deontologically, this behavior is wrong, but teleologically, the consequences are positive for the sustainability and future of the company and human resources. This article concludes to solve the dilemma problem based on business ethics in Islam where the highest position is the religious rule. Accountants must be able to implement the five axioms, namely unity, equilibrium, free will, responsibility, and benevolence, by holding the principles of ridho and ta'awun in carrying out their profession.
Keywords	Ethical Dilemma, Islamic Business Ethics, Management Accountant
Published In	Volume 6, Issue 1, January-February 2024
Published On	2024-01-18
Cite This	Islamic Business Ethics Solutions to the Ethical Dilemmas of the Management Accountant Profession - Khairanis Yulita - IJFMR Volume 6, Issue 1, January-February 2024. DOI 10.36948/ijfmr.2024.v06i01.12185
DOI	https://doi.org/10.36948/ijfmr.2024.v06i01.12185
Short DOI	https://doi.org/gtfmrr

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