The Role of Islamic Teachings in Education and Theory ...

Jan-June, 2020

The Role of Islamic Teachings in Education and Practice of Accounting Ethics: A Grounded

Theory Study of Stakeholders

Peshawar Islamicus Vol:11, Issue 1

11

The Role of Islamic Teachings in Education and Practice of Accounting Ethics: A Grounded Theory

Study of Stakeholders Ilyas Sharif

Dr. Muhammad Junaid Accounting has multifaceted significance. Accounting information can create a strong positive or negative perception about the organization among stakeholders consequently raising relevance of accounting ethics. This paper sought to understand stakeholders’ perception about the role of Islamic teachings in education and practice of accounting ethics. It employed qualitative research to empirically understand the perception of various stakeholders regarding accounting ethics education. More specifically, the strategy of inquiry applied in this study is constructivist grounded theory was used as. Open ended interviews elicited in depth responses from various stakeholders who were selected through a two-pronged sampling strategy of purposive and snowballing. The findings show key causes of breaching accounting ethics (AE), Islamic education about accounting ensures AE practice and clubbing of religious ethics and modern education will control AE breaches. Results of the study show that respondents have a strong opinion of using Islamic ethics as a basis to formulate accounting ethics courses. This study has recommended numerous society level interventions and academic endorsements.

Key words: Islamic education about accounting, religious ethics and modern education

Introduction: Accounting has pivotal role in effectively running of institutions. Accounting establishes transparency in procurement, consumption, pooling, and reporting of all resources of business and thus is of key concern for accounting professionals as well as governments and the general public 1-4. Accounting may also be misused. Accountants manipulate books of accounts due to regulatory uncertainties 5-8. The concept introducing the subject of accounting ethics is not a novel one 9. Accountants’ conduct cannot be fully controlled through accounting rules and standards which creates gap for rise and practice of accounting ethics.

One’s religious tendency influences almost every decision of his life. Merger of culture and religion takes place where intrinsic values of beliefs transfer to external actions that will resultantly all decisions regarding societal customs and even religious opinions and ways of spending life influence conduct of accountants 10. In Western society mainly business ethics developed from religious principles which were adopted in organizational rules to control and normalize corporate sector’s activities 11. Carelessness in performing professional responsibilities eradicated two internationally certified accounting firms’ Laventhol & Horwath and Arthur Andersen and now Public Company Accounting Oversight Board demands from auditors to broaden scope of their audit reports 12. Ethics in simple are the moral principles that leads to a variety of ethical perceptions in the contemporary globalized context where each social system has both strengths and weaknesses that results in massively different outcomes 7. Thus, religion and culture have influential role in accountancy as accountants conduct cannot be fully controlled through rules, though the role of religious teachings in education and practice of accounting ethics has not been fully explored research topic.

Lecturer, Quaid-e-Azam College of Commerce, University of Peshawar Email:

[email protected] Assistant Professor, Institute of Management Studies, University of Peshawar

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Background of the Study: Accounting has a long history and carries on significant role in the human evolution. Accounting has been witnessed to exist since 3500 B.C. in Iraq (Alexander, 2002). Similarly, in the Israel, Turkey, Iran, Iraq or Syria clay tokens were found in layers dating back from 8000-3000 BC 13. The primary function of accounting is provision of information regarding expenditure, income, resources and liabilities which the consumer can use to decide about the current health of the entity 14. The field of accounting is vulnerable to host act of crime. The white collar crime is result of ignoring ethical perspective in accounting in its teaching and practice 15 leading to the demise of various organizations from the canvas of business world including Enron, Parmalat and One-Tel 16, 17. Enron aftermath resulted in higher focus on religious based approach to ethics by corporate executives and different researchers 18. Thus, the right information can lead to timely and correct decision while manipulated and incorrect information can lead to disasters.

Diversity among ethical beliefs raises when ethical beliefs intertwine with religious or cultural practices 19, 20. Accountants as children get ethics training from their parents and as mature persons acquire ethical awareness from their relatives, professors, friends and religions 21. French people are secular while, Americans show more sensitive response over religious problems 22. Accounting information creates a specific impression about organization’s “health” that may encourage or discourage its stakeholders. Moreover, despite the controversial linkage of the origin of ethics from divine teachings, societal foundations or the genetic root, it is one of the established facts that the world tends to develop when the inhabitants follow generally accepted ethical principles and civilizations 23. Nevertheless, accountants’ ethical grooming and their inclination and tendency toward religion may control the tax evasion and other malpractices by various individuals and organizations to the great extent. Businesses hosted in the highly religious adherence communities avoid tax hiding and evasion. They voluntarily disclose the forthcoming bad news in their businesses 24.

There is no impact of religiosity on consumer conduct regarding CSR in Pakistani context 25. Researchers have associated social responsibility activities with their religious obligation to Islam, Hinduism and Buddhism etc. 26. Religious inclination affect professional ethical values of accountants 20, 27-29.Current studies in accounting context proved direct relationships religiosity and integrity in reporting and audit function of accounting 30. Similarly, a company hosted in the neighborhood of community having higher religious tendencies is directly related to (i) fewer chance of overstating their income statement, (ii) less probable risk of maneuvering final accounts by exaggerating income/assets or devaluing expenses/ liabilities, (iii) advanced optional outstanding quality, (iv) voluntary accruals with less variance from forecasted values 24. Business ethics emerged from concern of management education and interest of religion in ethics in business with social issues 31. Therefore, education of accounting professionals may cover their religious aspects of personal and professional life that are specifically pertaining to the society, their personal and other people’s rights and responsibilities. For ensuring this approach in education of accountants, various ethical [learning] and education theories may be considered.

In Pakistan accountancy is continued to be practiced on the conventional lines without being influenced by the innovative and professional approached in the developed world. In accounting institutions, technical awareness is transferred to the students and practical,

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professional and behavioral aspect of accountancy are ignored. AE is an ignored academic and research area in Pakistan. This is compromising the professional and ethical requirements and obligation on part of the accounting graduates. AE are not taught to the accounting students in their academic and professional courses which triggers the number of financial frauds and scandals. The ever increasing accounting frauds and scandals in accounting profession has apparently lost its honor 18. The persistent falling trend of public perception about accounting will put its existence at stake. Therefore, in order to gain public confidence, ethical accounting standards should be obligatory for the accountants 10. Professionally and ethically strong accounting professionals will extend benefits of accounting to their firms and other stakeholders.

Prospective research in field of accounting is endorsed in the subfields of its comparative studies, studies based on regions, religions and the people. These areas are generally unexplored in view of ‘ethics’ which influence the practice and profession of accounting and its theoretical learning 32. Role of religiosity in accounting is less explored showing a ripe area for further research 33. This study seeks to realize perception of the key stakeholders regarding formal education of AE.

Literature Review: Ethics have influential role in individual and collective lives of humanity regardless of national boundaries, religious and occupational affiliations. Masses in all professions, places, societies, nations and dealings make choices between right and wrong on daily basis 23. Normative, applied and meta ethics are the three subject areas that categorize moral philosophy 5. The numbers of books published on business ethics are increasing however they are very less in the wider moral mindfulness specifically comprised of bioethics, medical ethics, ecological ethics, cyber-ethics etc. Nevertheless, very rarely people discuss the ideal role of accountants in the society and business 34. Ethics is applicable to both private and public sectors organization in general and to the accounting field where it is necessary to study accounting ethics stakeholders’ perspective.

Study of business ethics has been split into many sections 35. Academically, specialized and tailor-made business ethics course should be added to the undergraduate level business education programs 36. In this age of globalization, business ethics strongly create, keep, and enhance goodwill and brand loyalty 37. For achieving higher professional needs of their students, accounting professors recommend ethics teaching to 38 nevertheless, ethical or social discourse in accounting education are ignored because of least interest of accounting teachers 39. Accountancy covers many professional subject like financial accounting, management accounting, accounting procedures, accounting theory, accounting ethics corporate finance, auditing, and taxation etc. 40. It is worth noted that ethics have significant role across all subjects of accountancy which requires moral grooming of all students of colleges and universities who are admitted into degree programs in accounting.

Currently ethics education is totally ignored in accounting education. Therefore, there is a need for accounting professionals’ education to cover the required religious aspect of teachings with special reference to the society, themselves and others around them. For identification of firm’s stakeholders, theoretical framework of stakeholders’ theory has widely been used in the area of sustainability reporting for applied accounting research 41. Stakeholders’ theory was applied in a study where reporting was studies from the viewpoint of the employees as stakeholders as, this considered firm’s social obligations about

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stakeholders 42. Reporting of financial activities of business and sharing the same for information of stakeholders is obligatory from stakeholders perspective 41. Thus, accounting researchers have used the framework of stakeholders’ theory.

Research Methodology; Qualitative Research Methods: Qualitative research methods grasps recognition from top researchers, and research journals due to their numerous benefits 43-46. These research journals include those from the positivistic accounting clusters. Interest of leading accounting research journals in qualitative research is rising where more space is provided to qualitative studies 43, 46. In backdrop of the fact, qualitative research is worth doing where grounded theory is selected by researchers of the study.

Grounded Theory: Researchers in this study will use the research approach of grounded theory because of its suitability for the research on the phenomenon. Researchers from various disciplines may use GT to raise reliability for interpretive qualitative inquiry 47. GT is the recommended approach for accounting research specifically for predicting and explaining human conduct 48-51. It is considered the most essential and positivist across the modern qualitative research methods 52. In social science research, grounded theory is the most extensively used qualitative method 53. The grounded theory research approach is opted for the study as it is the highly acceptable qualitative approach to positivists because of its reliability and usability specially where humans are studied.

Sampling and Data Collection Protocols: In this study, researchers split important stakeholders of accounting education into groups like students, teachers, professionals, parents, employers, and recruiting agencies. From amongst these categories those persons recruited as respondents for the study who were accessible, well-informed and willing to be interviewed. In-depth interviews are most suitable data collection toll where highly diverse, geographically dispersed population is laying. Similarly, it is suitable where participants are not willing or to travel, having interpersonal problems, and status issues 54. The sampling technique adopted for this research is purposeful sampling which aim to choose research participants based on their experience in the research phenomena 55. 35. During the interviews, open-ended questions were asked which generally are not generalizable because of the small sample size selected 56,

57. In GT, theory is generated iterative and inductive way from analysis of the data collected using theoretical sampling. The approach requires researchers to be controlled and selective regarding inserting next portion of data from respondents 58. Thus, a researcher instead completing his research process like a straight line, generates a rich theory using GT approach in cyclical ways which usually is not generalizable.

Interviewing : Qualitative researchers co-construct theory by analyzing the data collected from the respondents. The co-construction of theory does not require prior knowledge of the researcher on the topic. In other words, constructivist GT leads to researcher to co-construction theory from interviewing with the participants by applying reflexivity and relativity 59. Focus of the researchers remains on collection of data where they generate middle-range inductive theory from analysis of data in a sequential manner and with the conceptual growth 60. In GT data collection starts without any prior theoretical framework

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on part of the researcher because, theory is constructed from data created through interviewing and observations. The data enable researchers to forecast confirming or rejecting a data lead in the next observation 51 or interview. So, instead visiting respondents with blank mind constructivist GT researchers should visit participants with an open mind because both co-construct theory.

Researchers globally record participants responses in many forms. In note-taking a researcher speaks, listens, and takes notes concurrently which is not an easy job for all researchers 61. Researchers usually take notes in participants interviews where they were not allowed to record interviews 62. Researchers widely used and recommended audio recording of interviews for data collection 61. All interviews were audio recorded yet, 3 participants of them requested to take notes rather than recording their interviews 63. Dai and

Free [43] said that saturation is achieved in all interview-based methods where either “thematic saturation” or ciphers-data saturation are applied 64, 65, and just “saturation” 66. So, researchers in this study interviewed respondents till achieving saturation.

Data Analysis : Instead testing prior theory, researchers opted for generating theory in this this exploratory study, through grounded theory. Researchers have suggest use of grounded theory for researchers who want to realize the fundamental process of situations or social problems 67. In the approach of GT, theory is generated iteratively out of the collected data. Theory emerges as a result of simultaneous data collection and analysis 60, 66-77. Thus, being an exploratory study GT is opted for constant comparison and thematic analysis of data.

Grounded Theory Coding Procedures: Researchers opted grounded theory method they collected and analyzed data at the same time. Simultaneous collection and analysis of data helps researchers collect focused and meaningful data researchers’ energies are preserved 77. In GT three coding levels exist 78 79. Grounded theory consists of open coding, categories abstraction, evolving themes, interlocking the descriptions and specifying theory 79, 80. So, researchers collected and analyzed data parallelly through using various types of codes.

Findings and Discussion : One of the most pertinent view of the stakeholders about accounting educations is that it should be underpinned through accounting teachings. Findings highlighted the key role of religious inclination of accountants for the practice of AE. Many root causes of breaching AE have also emerged. Nevertheless, Islamic teachings about AE will motivate accountants for practicing AE. Merging of religious ethics teachings in modern education of accounting will solve multifaceted problems of society.

Table 4.1 Sub-Themes of Islamic Code as Solution to Breaches of Accounting Ethics

Theme Sub-Themes

Islamic Code as Solution to Breach of AE

Root Causes of Breaching AE

Islamic Teachings about AE Ensure AE Practice

Means of Learning Solution lies in Religious Ethics and Modern Education

Source: Author

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Grounded findings emerged through qualitative analysis of interviews highlighted reasons of unethical accounting practices. Lack of Islamic guidelines in curriculum and courses incomplete teaching are the academic reasons of ignoring religious ethics in preparation of accounts. Due to insecure jobs of accountants, owners coerce them to breach ethical boundaries in reporting financial affairs. Majority Muslims bypass Islamic teachings in their earning. Thus, highly ethical conduct of accountants, belief in destiny is indorsed for them.

… our 1% activities are also not Islamic. (R9, L143) … We follow Islamic directives about … food but not in money. (R9, L212)

… we are not following Quran and Sharia properly beside clear Islamic guidance about partnerships and Musharika. (R16, L234).

… he [accountant] tries to maximize profit for his stakeholders yet, for tax purpose, minimize profit. (R13, L84).

… accountant must obey [owner]. Mainly owner is responsible. The accountant must do his job. (R33, L144). … If owner wants, accountant must do [corruption]. (R33, L142).

With this belief in destiny accountant … will work honestly. (R20, L217).

Many reasons of unethical accounting practices have grounded through analysis of respondents’ interviews. Negligence of parents in moral grooming of kids, mass media, hard to follow Islamic guidelines in economic affairs combined with the greed, unawareness unwillingness of accountants lead to ethical breaches of accountants. To control crossing of ethical boundaries in reporting of economic affairs, Islamic teachings about AE must be imparted to accounting students.

… internet … have forgot religion and manners from people. (R19, L378).

…in practice parents consider religiously prohibited things to be a blessing. (R9, L164).

They consider them [Islamic teachings] difficult so, they violate. (R3, L355)

… humans are greedy by nature, as mentioned by Allah in the Holy Quran. (R13, L73).

… if … teaching is made then they [Muslims] can apply such practices in their life. (R5, L293)

To produce more ethical graduates, Islamic instructions should be introduced in curriculum up to PhD level. Islamic ethics teachings are not covered in curriculum though these can be easily learnt. Unethical accounting practices grow when people oppose incorporation of Islamic guideline about accounting and ethics in curriculum. If Islamic guidelines are fully covered in curriculum up to doctorate level and ethical breaches of accountants are penalized then, our numerous socio-economic problems will solve.

… Islamic teachings are ignored in curriculum. (R21, L275).

… Islamic teachings relate to business are related to ethics. (R30, L32).

… they [students] can learn living 24 hours life with morality. (R5, L95).

… our problems will solve with the following of Islamic rules. (R20, L91).

… Islamic studies should be made compulsory to PhD. level. (R5, L93)

… ethics should be discussed, and unethical professional practice should be crime. (R11, L455)

Participants of the study opined that accounting teachers do not fully teach their respective courses to students that is ethically questionable. Teachers in semester system teach selective portion of their courses due to negligence and availability of limited teaching. If

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and effective mechanism of check and balance is introduced for teachers, they will teach their full courses. So, for success of its graduates, academic institutions should provide lucrative environment for education.

… AE are not elaborated in full detail. (R18, L89).

Our teachers … and we also complete our courses. (R23, L127). … accounting software teaching is almost equal to nil. (R23, L133). We are bound to complete our courses in … private sector universities. (R23, L128).

… it [courses’ partial teaching] is wrong. (R18, L206).

… cause of this [untaught courses] is semester system where time is very short. (R20, L117)

Academic institutions … should think about the future of students. (R18, L223).

Analysis of respondents’ interviews magnified that Islamic guidelines are not covered in curriculum of Pakistani academic institutions and resultantly local Muslims do not follow their lives. If curriculum cover Islamic teachings then, people will practice them in their private and professional dealings. Inculcation of Islamic teachings about accounting generally and AE specifically must be ensured up to doctorate level. Accounting professors cover full courses to their students if check and balance is effectively adopted in academic institutions for the same.

Emerging findings highlighted Islam emphasizes on its followers to follow AE. All religions emphasize on ethics to their followers. Accountants with religious inclination effectively follow ethical boundaries in their profession. Teachings of AE can be abundantly found in the Quranic verses and numerous sayings of the holy Prophet Muhammad صلى الله عليه وسلم. Teachers’ religious predisposition has a dominant and lifelong effect on ethicality of their student.

Grounded findings emerged from participants’ interviews highlighted that Islamic guidelines influence accountants’ ethical behavior. Accountants must ensure learning and practice Islamic instruction about ethics in accounting. Majority of religious persons follow ethics nevertheless, some of them have unethical conduct which may prove detrimental for society. Compatibility exists between debit/credit and idea that angels record entire human actions. So, religious scholars and relatives should ethically groom young generation.

… it is our duty to know Islamic instructions. (R21, L279).

… Islam is based on ethics without ethics no one can be a Muslim. (R25, L158).

… religious [person] follows ethics. (R5, L84)

To get others’ confidence, people become more religious .... (R11, L402)

If we break Islamic teachings … loss will prevail in society. (R21, L269), (R3, L363).

… two angels on … shoulders where Angel on the left (debit) records bad deeds. (R12, L327). We record our expenses on debit side and revenue on right hand side. (R12, L329).

Families should … improve people’s sense of right and wrong. (R12, L323)

Religious scholars as a role model are perceived to constantly do good and avoid bad actions though they may also commit human error. Devil was educator of angels and accepted enmity of Almighty Allah via noncompliance of a single order. When Islamic teachings are ignored, courtesy and ethics are lost even in religious debates that lead to avoidance of discussions. Islam is a complete code of life and applicable for everyone everywhere.

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These religious people are viewed to be always performing good actions and they would not do wrong actions that is impossible and difficult to occur, and this is really vital that all those persons who belong to religious community, they will become role model for people of society. (R7, L128)

… devil was teacher of angels and where did he reach with a single disobedience? (R2, L281).

… I normally avoid religious discussions because it is welcoming a dispute. (R3, L357). In religiously controversial points … peoples [unaware] reply you … as if they know it from religious perspective. (R3, L358).

Unlike our religious teachings, we do not take care of ethics although our religion instructs to have good ethics. (R27, L47).

Islam on each side has set a very good system however, practice on those is required. (R21, L255).

Per theme of saying of our Prophet Muhammad (PBUH) give remuneration of labor before his sweat dries, so it also relates with account and cash. (R16, L180).

… Salary of congregational prayers leader will be Rs. 2000 or 4000 despite masters’ qualification. He is specified for Zakat and is considered lowest in society though, we use unlimited respectful words for him. (R9, L150) … we give zakat and charity to handicapped and extremely needy ones. Generally, value is not given to him. (R9, L154).

… theme of Prophet Muhammad صلى الله عليه وسلم saying is that: “Devil sits on human heart and inserts his trunk in it and resultantly human heart becomes careless about Allah and move towards wrong acts”. (R7, L110).

Findings emerged from interviews of respondents highlighted that Islam as a complete code of life leads about every aspect of life including accounting. Islam promotes ethicality in private and professional conduct, ensures AE practice because, religious persons do ethical practices and do not require ethics’ education. Promotion of Islamic education is necessary for confirm eradication of AE breaches. Religiosity of persons is directly related to their ethicality. Islam is the only religion that focus on ethics up to maximum level. However, Muslims follow religious instructions for getting material benefit and increasing their goodwill. Attending and avoiding of religious meetings lead to ethical and disastrous attituded across society. In this regard religious intellectuals should lead Muslims toward ethics execution in real life. Islamic teachings are crystal clear and non-ignorable. Elders should train children in differentiating good and bad acts. It is Islamic belief two angels posit on right and left shoulders of each person to record their right and wrong activities separately while in accounting expenses are recorded on left and revenues on right side.

Islam … directs about every field of life, so is the case with accounting. (R5, L85).

Islam gives so much attention to ethics in routine and practical life. (R5, L86). Islam can play the most important role here [to ensure AE practice]. (R5, L84) … working on the religious aspects (Islamic study, Islamic information and Islamic education) of every person is more needed because such type of evils [AE breaches] would be removed automatically through this. (R5, L289). The more a person will be religious, the more he will follow ethical practices. (R5, L84)

… one who is more religious and familiar with Quran & Hadith will never perform any unethical act. (R12, L318).

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Ethical views and values are … compatible with religious phenomena and principles. (R14, L322).

… no religion other than Islam has stressed so much on ethics. (R11, L393). To get others’ confidence, people become more religious and adopt Islamic get up and start using rosary. We use even religion for our need. (R11, L402) … positive things can only happen if religious scholars come out of mosques. (R11, L578).

… being a Muslim country & Muslim, it is our duty to know Islamic instructions. (R21, L279).

Quran and Hadith have clear cut guidelines about ethics. It can never be ignored. (R12, L320). Families should from the very start improve people sense of right and wrong actions. (R12, L323). About accounting two words المشؑمت المیمنت are in the holy Quran. (R12, L326) … every person has two angels on his right and left shoulders where Angel on the left (debit) side records bad deeds. (R12, L327). We record our expenses on debit side and revenue on right hand side. (R12, L329).

Finding emerged from respondents’ interviews highlighted the key role of ethical across religions. Each religion demands its believers to have ethical behavior. Proper ethical guidelines exist for followers of Islam. Person with unethical conduct cannot become an ideal Muslim and resultantly, the society will also decline.

Every religion has defined ethical codes whose teaching is vital. (R26, L199).

… Christians are honest, avoid corruption … due to teachings of peace, love and kindness. (R33, L135)

Participants of the study opined that accountants’ religious inclination influences their behavior. Avoiding religious teachings for accounting students raise their greed and breaches of AE that consequently lead to many social problems. Accountants become supportive and avoid information hiding when they learn and follow Islamic teachings about accounting.

… Allah and the eternal life have been forgotten … for money. (R2, L231)

Islamic principles … are not followed … youth is just directed to earn … non-reasonable profit. (R38, L116).

… honest accountant avoids information hiding. (R15, L83).

Emerging findings from participants interviews magnified existence of teachings about accounting in Islamic literature. The longest Quranic verse and limitless sayings of Prophet Muhammad صلى الله عليه وسلم have instructed Muslims to note down all transactions in general and credit financial dealings in specific fairly and get them witnessed. Keeping accounts in this way will resolve current problems of Muslims like friends of Muhammad صلى الله عليه وسلم more than 1400 years ago. Muslims believe that Quran and Sunnah (sayings and actions of Prophet Muhammad صلى الله عليه وسلم) may provide solution to all their ethical problems 81. Generally, community should work for elimination of AE breaches.

In chapter 3 Al-Baqarah longest verse of Holy Quran deals with accounting and AE to record and get it witnessed from witnesses. (R21, L253), (R20, L82), (R30, L43).

… Allah has directed … to record all credit transactions. (R23, L120).

… countless sayings of Prophet Muhammad صلى الله عليه وسلم are about AE and business dealings. (R20, L83).

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… as a Muslim our matters must be according to Quran and Sunnah. (R15, L35), (R19, L285).

… Prophet Hazrat Muhammad (S.A.W). … recorded everything with honesty. (R15, L77).

Prophet Muhammad صلى الله عليه وسلم would always teach and follow ethics. (R27, L67).

His صلى الله عليه وسلم life is exemplary … We should spend lives and do businesses on His pattern. (R27, L71)

Emerging findings of respondents’ interviews emphasized the significance of religious inclination of accounting professors for following ethics in accounting. Apart from few religious scholars, others are ethical, knowledgeable and effective teachers whose students become skilled and ethical professionals. Students will learn it provided it is made a compulsory subject. Like past, recitation of the Holy Quran should be inculcated into curriculum. Although ethics cannot be covered in a single course however, it is fact that business teachings of Islam pertain to ethics.

… few [religious scholars] do not spread religious knowledge in the required way. (R38, L90)

teachers … make persons successful ... I have not experienced bad things from my teachers. (R33, L148).

… we apply those things in real which are taught deeply to us … course should be taught properly (R30, L245).

Teaching really matters since, teachers can play vital role in Islamic education of students. (R5, L296).

By making it a compulsory subject … students will study it. (R5, L295).

Earlier there was a by rote system of Quran recitation at schools. If this thing is properly included in course, I think it would be better. (R9, L89)

... they [ethics] cannot be attached to a course or as we say Islamiat, Islamic injunctions, ethics or business ethics can be taught. (R30, L258). We teach a subject titled as Islamic injunctions of business. (R30, L32)

Grounded findings of the interviews analysis in this category shows that ethical conduct is perquisite for one’s Muslim status. Teaching of ethical guidelines of all religions to its followers should be ensured. Islamic teachings about AE are specifically covered in many sayings of Prophet Muhammad صلى الله عليه وسلم and the longest verse of Quran. Teachers are role models for students and can bring influential changes in their life.

Findings that emerged in this category highlights influential role of modern and religious education. Integrating modern education with Islamic belief encourage moral behavior. Religious can control unethical accounting practices. Although, parents can motivate accountants for adopting ethical conduct in their professions nevertheless, for learning professional ethics they are totally dependent on their teachers. If resource persons in seminars are well versed, then, they will positively change lives of the participants. Accounting students should be ethically trained.

Participants of the study narrated that Muslims’ nurture, sincerity, fear of facing Allah and death, company of virtuous persons, and getting blend of modern and religious education simultaneously result in practice of entire Islamic guidelines.

We give our students the fear of death to prepare correct accounts. (R23, L256).

There is no loss in following every order of Islam rather we get merits. (R21, L266).

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… If someone breaks law then they must face penalties yet, there is no fear of Allah. If our concept is made that every time Allah sees us, then our rank will be very high. (R16, L224).

Grounded finding of the interviews analysis emphasizes significance of religious behavior of accountants. Content and restricted wishes may provide solution to many problems of humanity. Religious scholars through their effective practice of Islamic teachings will encourage religious education that will control greed among people and finally bring solution to social economic problems. Accountants need honesty for their jobs because auditor examines work of accountant whether he maintained books of accounts as per prevailing laws or not. Dishonest accountant will commit frauds due to their evil intensions. Religious accountant maintains accurate record and ensure fruitful outcomes. Trustworthiness of accountants is advantageous for them, their relatives and countries and must feel pride of the same. Embezzlements will inevitably eradicate with the honesty and awareness of accountants.

… religious people … are satisfied with what they get in whichever form and second … decrease in wishes. (R7, L254). Those worried for salary raise, have more wishes, their problems will solve, if they decrease their wishes. (R7, L259).

… if accountant records data honestly, auditor will … check whether accountant recorded data with honesty and according to the rules and regulation. (R15, L88)

… if the person is dishonest so the record data may contain error with bad intentions. (R15, L93) … accountant must need honesty. (R15, L139). it[honesty] is beneficial for you and your family and nation and you must be proud of it. You should not be dishonest … and steal information from your nation. (R15, L146).

If we realized it then we would not eat the food bought with prohibited money. (R9, L217).

… If an accountant is aware of all these then corruption will automatically vanish. (R20, L77)

Finding that emerged from qualitative analysis of audio recorded interviews of respondents underlined parents’ dominant role in ethics learning. Accountants follow their parents in ethical unethical behavior. Parents and teachers primarily have the duty of ethical grooming of youth though, society also affects ethical choices of accounting professionals.

Parents … make individual either ethical or unethical. (R.5, L.169).

... Guiding of children is the responsibility of parent followed by teachers. (R19, L181).

… we can get this [ethics] from father, mother, madrassa, mosque and society. (R.9, L.97).

Respondents of the study highlighted that teachers are exclusively responsible for moral training their students. Teachers build character of their students. Ability of students to learn ethics depends upon teachers’ inclination towards and practice of religious teachings. Inculcation and teaching of ethics are prophetic responsibilities.

… Prophet Muhammad صلى الله عليه وسلم has said Theme: I have been sent for the teaching of ethics and upbringing of ethics. (R.7, L.52). Teachers have told us to try for self-correction of students. (R7, L289).… who adopt clear changes and become respectful. (R.7, L.292).

Finding grounded through qualitative analysis showed seminars are well-known source of learning ethical and religious teachings. More participants will attend seminars if resource persons are competent religious scholars and discuss solution of social problems. Episodic

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seminars for university students in general and accounting students in specific are suggested for their moral grooming and understanding religious teachings.

… students attended a lecture at university by religious scholar wholeheartedly (R.29, L. 97).

… prominent preachers … lectures … on social issues and their solution (R29, L105).

… seminars are arranged by religious popes … that we should be unique in ethics and positive in approach. (R33, L158).

… seminars in universities … should nurture students. (R7, L306) … weekly/monthly lecture should be delivered by certified religious scholar. (R.7, L.354).

… professors having religious knowledge must also deliver seminars. (R33, L163)

It is emerging finding of the interviews’ analysis that many ways and sources of learning moral behavior may prove fruitful for accountants. Duty averse teachers make their students unproductive accountants for future. Accounting professors ethically groom their students nevertheless, numerous external factors influence ethical conduct of accountants. Persons remain safe from devil if they recall Allah, Sufism is nice for self-control and company of pious people will ensure justified behavior. Unlike public sector developmental work, in madrassas all consult and try for the best quality of work at optimum cost. Nurturing of students initiates w.e.f. their first day at madrassa. Religious education is imparted to modern teachers so that they may be able of upbringing of youth.

It [avoiding duty] is morally incorrect … Students will also not follow their duties. (R12, L348).

… they [teachers] should aware students about ethical issues and its consequences. (R4, L273).

The largest responsibility is of academies, and especially of teachers. (R4, L416)

… when a person remembers Allah, his heart will remain safe from devil attack. (R7, L112) … Per theme of Noble Ahadees one can get safeguard from devil through remembering Allah while one can control his/her own self through Sufism and … those persons who belong to any walk of life who sit with these pious persons … justify his acts in front of people and Allah. (R7, L169) … for madrasa work all persons sincerely … point out way of doing work in best as well as economic form. (R7, L268). … students’ upbringing starts from his first day at madrassa. (R7, L301). … religious education is given to conventional teachers for upbringing. (R7, L336).

… I … aware my students and if there could be any chance of unethical practices. (R4, L419)

… it will surely have an impact in their professional life. (R4, L259)

… beside teaching … when they start service many other factors influence them. (R4, L265)

… we should educate people that it [fraud] is harmful … focus positive aspects and discourage corruption. (R13, L189)

Rather than practicing their own societal mechanism, Pakistani Muslims view it a status symbol to adopt overseas style. Due to media influence and faults in education mechanism people avoid Islamic instructions. Jews of Denmark altered, improved the mechanism originated by 2nd Caliph; Hazrat Umar. Efforts of non-Muslims lead to more un-Islamic and less Islamic education because people have negligible interaction with and ignore religious intellectuals.

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Instead practicing our social system, … We consider it a fashion and respect to copy foreign style. (R9, L224) … our youth is influenced by media and faulty educational system. We are not following Islamic teachings or instructions. (R9, L225).

… we [Jews of Denmark] modified, developed this system, however, we have picked its basic from the era of Your Khalifa Hazrat Umar”. (R11, L385).

Due to non-Muslims’ struggles … we get more Non-Islamic and very less Islamic teachings. (R21, L258). People have less interface with religious scholars and they are not listened to. (R21, L260).

This theme concludes that Muslims do not follow Islamic teaching in their economic affairs however, they follow their religious guidelines regarding food. Quran has witnessed existence of greed in humanity. Islamic teachings are lacking in curriculum which should be compulsorily incorporated up to doctorial level. It is unethical for teachers to be selecting teaching of courses. Cause of existing problems is bypassing Islamic teachings in life. All religions teach ethics to their followers. Quran and sayings of Prophet Muhammad (PBUH) fully cover AE. Religious tendency of teachers has influential role in character building of students. Muslim’s fear of Allah makes them more ethical. Mostly economic problems solve with limited wishes. Ethical grooming of students is teachers’ prophetic duty. Resource persons in seminars change lives of the participants through their sincerity. Accounting teachers are primarily responsible for AE teaching.

Accountants understand ethics from parents, family members, spiritual and contemporary teachers, co-workers, boss and society. Parents are primarily responsible for ethical grooming of kids and may affect their children’s ethical tendency. Teachers are the only source of learning ethics for youth and may have lifelong effects their students. Society influences one’s moral choices for which one must be very careful in selecting informal groups. Seminars may raise ethically groom accounting students and professionals provided some corrective steps are taken for organizing workshops.

Figure 5.1. Effects of Informal Learning on Accounting Ethics (Source: Author)

Sources:

Parents, Family Society and

Religion

Neglect Ethical

Grooming

Unethical Conduct Solution:

Parallel AE

& Religious

Teachings

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Conclusion: The study set out to understand the practical and academic significance of religious teachings in ethical choices of accountants and suggest possible remedies for unethical accounting practices. To do this the views of key stakeholders were collected about influence of religious teachings on (un)ethical conduct of accountants. The findings show that accountants behave unethically due to managerial, social and academic factors. It was found by research studies that multiple reasons lead to unethical conduct that consequently lead to worldwide disasters 82-85. Accounting curriculum is mostly outdated and incomplete and have does not employ any contextually influential factor, such as Islamic teachings, for improvement ethical behavior. Reasons for outdated accounting courses found by researchers highlighted that inculcation of ethics in curriculum is a disputed and hot area among educators and researchers 86-88.

The findings clearly empathized the importance of religions in general and Islam in specific to improve the ethical behavior of accountants. Researchers have agreed that all professionals must make ethical decisions 23 however, religion and culture influence every aspect of private and professional life 10, 11, 24. Previous researches have also found that religious perspectives in accounting are a growing research area 42, 89. It was concluded that religion driven ethical behavior is currently learnt from informal sources such as family and society. Results of the accounting and ethics education have proved that Islamic teachings about accounting can be learned from formal and informal channels 37, 86-88, 90. In addition, ethical behavior can be strengthened through support of parents, teachers and other formal and informal institutions. Moreover it was found that effective ethics teaching and practice can control many disasters 36, 86.

Recommendations: Endorsements of the study can be divided into two sections. This study has recommended practical, effective and worth doing social interventions. Finally, many suggestions have been proposed for enhancing the quality of accounting education and training.

Societal Level Interventions : Parents’ avoidance of ethical grooming of children, mass media, greed, ignorance or averseness of accountants to follow and tough nature of Islamic teachings resulted in bypassing the religious guidelines. Islamic teachings to accounting society in general and accountants in specific is needed for this situation. Practice of Islamic teachings can grow with youth’s upbringing, company of religious and honest people, and realizing them the fear of Allah and death. Decreasing wishes will resolve problems of people who will finally lead a contented life. For inculcation of supportive conduct in kid and youth religious scholars and relatives should ethically groom them. Nurtured accountants will avoid information hiding from stakeholders. Unethical accounting practices should be a penalizable act in any society.

Academic Endorsements: It should be ensured that accounting teachers complete their courses and train students on how to avoid unethical accounting practices. In first two years in accounting programs at universities classes should be split gender wise. Class duration should be small rather than three hours uninterrupted classes. University professors must have punctuality and expertise in their subjects generally. Inculcation of Islamic teachings in curricula up to doctorate level

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should be obligatory. They should thoroughly understand Islamic guidelines regarding accounting and AE specifically as they should merge accounting and religious education for their students. They should train their students by giving them regular attainable moral targets every daily.

Specialized courses on AE should be designed by PhDs and incorporated in curriculum of university level accounting programs. Islamiat course for accounting students should cover Islamic teaching regarding permitted and prohibited actions for accountants. For ensuring complete study of curriculum by paper pattern should include objective and subjective questions. Examinations should be conducted in big and neutral examination halls and assessment mechanism of students should be fair. Seminars should be well projected for involvement of accounting students and professionals in them. Workshop topic should be appealing for accounting students and experts. Resource persons in seminars and workshops should either be relevant and competent professors or religious scholars.

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