A Study of Factors Affecting Social Accountability by Companies from Islamic Perspective

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TALEBNIA GHODRATOLLAH; Rajabi Dorri Hussein; Khani Zolan Amir Reza

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Journal Paper

Paper Information

Journal: JOURNAL OF ISLAMIC MANAGEMENT Year:2018 | Volume:26 | Issue:2 Page(s): 183-211

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Title

A Study of Factors Affecting Social Accountability by Companies from Islamic Perspective

Author(s)

TALEBNIA GHODRATOLLAH | Rajabi Dorri Hussein | Khani Zolan Amir Reza | Issue Writer Certificate

Keywords

social accountability of the companiesQ1

Islamic accountabilityQ1

accountingQ2

Abstract

This study is aimed at investigating factors affecting social accountability from Islamic perspective using FANP method. The company's social accountability from the Islamic perspective refers to the importance of Islamic considerations of their social accountability. Regarding this, the research variables were first identified using the Diblah and AlFiumi Model (2016) and its alignment with the Iranian environment. Then, the opinions of 17 experts from Islamic accounting fields were received through Delphi technique, and the responses were collected and tested through Fuzzy network analysis process. The findings indicated that from four criteria noted above, the Islamic ethical system was the most important one. The Islamic trade occupied the second position, and the system of profit and loss came afterwards. Finally, the rules of Islamic accounting and auditing was the fourth important item. As a result, it seems necessary to pay attention to the importance of these items and to pay enough attention to them for increasing social accountability from an Islamic point of view.

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APA: Copy

TALEBNIA, GHODRATOLLAH, Rajabi Dorri, Hussein, & Khani Zolan, Amir Reza. (2018). A Study of Factors Affecting Social Accountability by Companies from Islamic Perspective. JOURNAL OF ISLAMIC MANAGEMENT, 26(2 ), 183-211. SID. https://sid.ir/paper/216901/en

Vancouver: Copy

TALEBNIA GHODRATOLLAH, Rajabi Dorri Hussein, Khani Zolan Amir Reza. A Study of Factors Affecting Social Accountability by Companies from Islamic Perspective. JOURNAL OF ISLAMIC MANAGEMENT[Internet]. 2018;26(2 ):183-211. Available from: https://sid.ir/paper/216901/en

IEEE: Copy

GHODRATOLLAH TALEBNIA, Hussein Rajabi Dorri, and Amir Reza Khani Zolan, “A Study of Factors Affecting Social Accountability by Companies from Islamic Perspective,” JOURNAL OF ISLAMIC MANAGEMENT, vol. 26, no. 2 , pp. 183–211, 2018, [Online]. Available: https://sid.ir/paper/216901/en

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