The influence of ulū al-albāb in social accounting for community-interest corporations

This study aims to explore the influence of Ulū al-albāb in practising social accounting for community-interest corporations. Ulū al-albāb is distinctive term used in Islam to refer to individuals who are endowed with clear understanding about life and life is connected to the Hereafter world. The b...

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Main Authors:	Mhd. Sarif, Suhaimi, Ismail, Yusof
Format:	Conference or Workshop Item
Language:	English English
Published:	2015
Subjects:	HF5001 Business. Business Administration HF5387 Business ethics
Online Access:	http://irep.iium.edu.my/45922/ http://irep.iium.edu.my/45922/ http://irep.iium.edu.my/45922/1/INTAC6_The_Influence_of_Ul%C5%AB_albab_social_accounting_PAPER.pdf http://irep.iium.edu.my/45922/6/45922.pdf

id	iium-45922
recordtype	eprints
spelling	iium-459222018-06-25T04:05:45Z http://irep.iium.edu.my/45922/ The influence of ulū al-albāb in social accounting for community-interest corporations Mhd. Sarif, Suhaimi Ismail, Yusof HF5001 Business. Business Administration HF5387 Business ethics This study aims to explore the influence of Ulū al-albāb in practising social accounting for community-interest corporations. Ulū al-albāb is distinctive term used in Islam to refer to individuals who are endowed with clear understanding about life and life is connected to the Hereafter world. The basis for Ulū al-albāb is based on Tawhidic paradigm, a value that unifies the differences and diversity for the sake betterment for oneself and the community in this world and beyond. Accounting is about informing financial performance through a standard of book keeping, recording, and interpreting performance of corporations. Social accounting prepares and makes the reports financial standing with key stakeholders. This study argues that accounting personnel with ulū al-albāb characteristics enhances their roles to practice sustainability social accounting for the performance of community-interest corporations to service beyond financial performance. The study uses personal interview with accounting personnel at community-interest corporations in Malaysia to solicit their views on the level of ulū al-albāb influence in the social accounting for their community interest corporations (CIC). The preliminary results suggest that the concern about social well-being motivates community interest corporations to employ accounting personnel with accounting for public sector of non-profit corporations to bring the CIC to the social responsibility and accountability to the stakeholders and beyond. The results of the study are based on personal interview that could not be easily generalized. Policy makers on community interest corporations will apply ulū al-albāb in the training of accounting personnel with ulū al-albāb characteristics. 2015-10-28 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/45922/1/INTAC6_The_Influence_of_Ul%C5%AB_albab_social_accounting_PAPER.pdf application/pdf en http://irep.iium.edu.my/45922/6/45922.pdf Mhd. Sarif, Suhaimi and Ismail, Yusof (2015) The influence of ulū al-albāb in social accounting for community-interest corporations. In: 6th IIUM International Accounting Conference VI (INTAC VI), 28th-29th Oct. 2015, IIUM Gombak, Kuala Lumpur. (Unpublished) http://www.intac6.com/web/papers.html
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HF5001 Business. Business Administration HF5387 Business ethics
spellingShingle	HF5001 Business. Business Administration HF5387 Business ethics Mhd. Sarif, Suhaimi Ismail, Yusof The influence of ulū al-albāb in social accounting for community-interest corporations
description	This study aims to explore the influence of Ulū al-albāb in practising social accounting for community-interest corporations. Ulū al-albāb is distinctive term used in Islam to refer to individuals who are endowed with clear understanding about life and life is connected to the Hereafter world. The basis for Ulū al-albāb is based on Tawhidic paradigm, a value that unifies the differences and diversity for the sake betterment for oneself and the community in this world and beyond. Accounting is about informing financial performance through a standard of book keeping, recording, and interpreting performance of corporations. Social accounting prepares and makes the reports financial standing with key stakeholders. This study argues that accounting personnel with ulū al-albāb characteristics enhances their roles to practice sustainability social accounting for the performance of community-interest corporations to service beyond financial performance. The study uses personal interview with accounting personnel at community-interest corporations in Malaysia to solicit their views on the level of ulū al-albāb influence in the social accounting for their community interest corporations (CIC). The preliminary results suggest that the concern about social well-being motivates community interest corporations to employ accounting personnel with accounting for public sector of non-profit corporations to bring the CIC to the social responsibility and accountability to the stakeholders and beyond. The results of the study are based on personal interview that could not be easily generalized. Policy makers on community interest corporations will apply ulū al-albāb in the training of accounting personnel with ulū al-albāb characteristics.
format	Conference or Workshop Item
author	Mhd. Sarif, Suhaimi Ismail, Yusof
author_facet	Mhd. Sarif, Suhaimi Ismail, Yusof
author_sort	Mhd. Sarif, Suhaimi
title	The influence of ulū al-albāb in social accounting for community-interest corporations
title_short	The influence of ulū al-albāb in social accounting for community-interest corporations
title_full	The influence of ulū al-albāb in social accounting for community-interest corporations
title_fullStr	The influence of ulū al-albāb in social accounting for community-interest corporations
title_full_unstemmed	The influence of ulū al-albāb in social accounting for community-interest corporations
title_sort	influence of ulū al-albāb in social accounting for community-interest corporations
publishDate	2015
url	http://irep.iium.edu.my/45922/ http://irep.iium.edu.my/45922/ http://irep.iium.edu.my/45922/1/INTAC6_The_Influence_of_Ul%C5%AB_albab_social_accounting_PAPER.pdf http://irep.iium.edu.my/45922/6/45922.pdf
first_indexed	2023-09-18T21:05:21Z
last_indexed	2023-09-18T21:05:21Z
_version_	1777410896073588736

The influence of ulū al-albāb in social accounting for community-interest corporations

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