In this article, the ethical code adopted by the “Accounting and Auditing Organization for Islamic Financial Institutions” is discussed. Particular attention is paid to the principle of "maslahat", which accountants are guided to make decisions, especially those related to conflicts of interest. Views on social responsibility, accountability and disclosure were also taken into account by Islamic accounting. The main attention is paid to the social significance of accounting, ethical and accounting principles, as well as Muslim traditions. which are an integral part of. The influence of the spiritual sphere on the practice of doing business and accounting is also considered. The social, ethical and spiritual aspects of the development of accounting are discussed on the example of the Islamic accounting model. Currently, this model is being formed and developed under the strong influence of various regilotic factors. In Islamic society, accounting theory is mainly based on Islamic principles, but it can also be based on other principles that do not contradict Sharia law.
| Mualliflar | Astanakulov, Olim, Batirova, Nilufar, Астанакулов, Олим, Батирова, Нилуфар, Астанакулов, Олим, Батирова, Нилуфар |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2022-01-26 |
| Jild | 2 |
| Son | 12/S |
| Betlar | 106-114 |
| Til | O‘zbek |
| DOI | 10.47689/2181-1415-vol2-iss12/s-pp106-114 |
DOI: 10.47689/2181-1415-vol2-iss12/s-pp106-114 · Maqolaning asl sahifasi
бухгалтерия ҳисоби, ислом, бухгалтерия ҳисоби принциплари, ахлоқ, ижтимоий масъулият, жавобгарлик, закот, бухгалтерский учет, ислам, принципы бухгалтерского учета, этика, социальная ответственность, подотчетность, закят, accounting, islam, accounting principles, ethics, social responsibility, accountability, zakat
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