The accountant as a “business partner”: Maqasid Al-Shariah perspective

Zakaria, Zamzulaila and Zakaria, Zarina and Abu Bakar, Intan Suryani (2025) The accountant as a “business partner”: Maqasid Al-Shariah perspective. Journal of Islamic Accounting and Business Research. pp. 1-17. ISSN 1759-0825 E-ISSN 1759-0817

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Abstract

Purpose – This study aims to discuss the roles of the accountant as a “business partner” who provides “value-added” services to the organisation; “value added” is conceptualised from theMaqasidAl-Shariah perspective. Design/methodology/approach – Seven in-depth interviews were conducted, and observations were made during two meetings. Data from the interviews and observations were analysed using thematic analysis. Findings – The authors noted that activities to educating, upholding justice and preserving maslahah by the accountants in this study had created a trust to the accountants and accounting practices in the organisation. The authors suggest that “trusted business partner” is the key characteristic for an accountant to be perceived as providing value-added services to the organisation. Originality/value – This study contributes to the discussion on how accountants add value to organisations and adds to the limited body of accounting research that provides empirical evidence on Maqasid Al-Shariah perspective in understanding accountants’ roles.

Item Type:	Article (Journal)
Additional Information:	Article in Press - LAH 22/12/25
Uncontrolled Keywords:	Accountants’ roles, business partner, privatised organisation, Maqasid Al-Shariah, value-added
Subjects:	BPH Islamic Economics H Social Sciences > HJ Public Finance > HJ9701 Public accounting
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr. Intan Suryani Abu Bakar
Date Deposited:	22 Dec 2025 01:45
Last Modified:	22 Dec 2025 01:51
Queue Number:	2025-12-Q980
URI:	http://irep.iium.edu.my/id/eprint/125926

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